New processing fee for shipments to France: What you need to know as a shipper
Starting March 1, 2026, a new regulation for imported small parcels will take effect in France, affecting all shippers using the postal service. We’ll walk you through the key points—and explain how Swiss Post International can help you navigate this change.
The Taxe Petit Colis (TPC)—what is it?
Starting March 1, 2026, France will introduce a processing fee—the so-called Taxe Petit Colis (TPC)—on all small parcels imported by mail with a value of less than 150 EUR. The fee is 2.00 EUR (excl. VAT) and applies per declared item (customs tariff number). It applies to shipments to France as well as to the French overseas territories of Guadeloupe, Martinique, and La Réunion—regardless of whether they are business-to-business (B2B), business-to-consumer (B2C), or consumer-to-consumer (C2C) shipments.
How is the fee collected—and by whom?
The handling of the TPC depends on the type of shipment. The following overview shows who pays the EUR 2.00 fee.
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Scenario
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Who pays the EUR 2.00 TPC?
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IOSS (Import One Stop Shop)
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The importer (shipper) is required to declare and pay the TPC. This requires registration with the French tax authorities—either directly in France or through a tax representative. If the importer is already registered for IOSS in France, the fee is settled together with the VAT via the existing IOSS account. Senders registered for the IOSS procedure in an EU country other than France must register with the French tax authorities.
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PDDP (Postal Delivery Duties Paid)
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The TPC is charged to the sender as part of standard invoicing via Swiss Post. The recipient incurs no additional costs upon delivery. This option is recommended for non-IOSS B2C senders as an alternative to charging the recipient. No tax registration or fiscal representation in France is required; see below under Declaring and paying TPC: This is how IOSS senders proceed. |
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DAP – Delivered At Place / Recipient bears costs (B2B, C2C, non-IOSS B2C)
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The TPC is collected directly from the recipient—plus a collection fee of EUR 8.00 per shipment. No fiscal representation in France is required. Please note: This option may lead to delivery delays and reduced customer satisfaction.
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Gift shipments: Private shipments with a goods value of up to EUR 45.– are exempt from TPC and future customs duties.
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Important Note: Requirements for the Harmonized System (HS) code
For shipments to France, Monaco, Guadeloupe, Martinique, and Réunion, a 6-digit tariff code (e.g., 401199) is sufficient. For all other French overseas territories and departments, at least 8 digits are required. Make sure your customs declarations are complete and accurate—the TPC applies per declared item (per customs tariff number), not per shipment.
Important Note: Requirements for the Harmonized System (HS) code
For shipments to France, Monaco, Guadeloupe, Martinique, and Réunion, a 6-digit tariff code (e.g., 401199) is sufficient. For all other French overseas territories and departments, at least 8 digits are required. Make sure your customs declarations are complete and accurate—the TPC applies per declared item (per customs tariff number), not per shipment.
Declaring and Paying TPC: How IOSS Sellers Proceed
The TPC is declared using Form No. 3310-A-SD (line 4340) in the appendix to the French VAT return. Taxpayers who are already subject to VAT under the French tax system can declare and pay the TPC electronically via their business account on impots.gouv.fr or through an EDI partner.
For sellers who are registered for IOSS in an EU member state other than France and do not yet have a relationship with the French tax authorities, the following procedure applies:
- Step 1: Registration via the “Guichet Unique des Formalités des Entreprises (GFE)” on the INPI website. The registration application must specify that the registration is being made in connection with the reporting obligations for small consignments.
- Step 2: Activation of the business account on impots.gouv.fr.
- Step 3: Sign up for the “Declare VAT” and “Pay” services (including login name and provided code).
Consequences of an Incorrect Declaration
Incorrectly declared shipments or incomplete or missing tax registration result in the shipment being cleared through customs by default with the recipient as the importer. The recipient is then responsible for all import duties, including VAT, TPC, and collection fees. Compliance with the registration requirement is checked on a random basis; retroactive penalties may apply in case of errors.
Other EU countries have introduced a processing fee on shipments of goods valued at less than 150 EUR:
- Italy: Fee of EUR 2.00 per shipment (applies to all postal shipments of goods); the fee is collected from the importer (usually the recipient)
- Romania: Fee of RON 25.00 (approx. EUR 5.00) on shipments containing commercial goods
Outlook: What’s coming in July 2026?
Regulatory requirements will continue to tighten: Starting in July 2026, the European Union plans to introduce a flat customs duty of EUR 3.00 per item on small shipments. Online retailers who regularly ship to EU countries should incorporate this development into their calculations and process planning well in advance.
How does Swiss Post International support you?
We guide you through these regulatory changes—with the right shipping solutions for every need. In addition to our postal products, Swiss Post GLS and URGENT / FedEx offer complementary shipping options that cover virtually all requirements for cross-border shipping. And with our PDDP add-on service (available to Germany, Austria, France, and the U.S.), we significantly simplify the handling of the new fees for non-IOSS B2C shippers.
Do you have questions about the new Taxe Petit Colis or would you like to optimize your shipping processes? Contact us—we’d be happy to advise you.
