New processing fee for shipments to France: What you need to know as a shipper
From March 1, 2026, a new regulation for imported small consignments will come into force in France, affecting all shippers of goods by post. We will inform you about the key points – and how Swiss Post International can support you.
The Taxe Petit Colis (TPC) – what is it?
From March 1, 2026, France will introduce a processing fee – known as the Taxe Petit Colis (TPC) – on all small consignments imported by post with a value of less than EUR 150. The fee is EUR 2.00 (excl. VAT) and applies per declared item (customs tariff number). It applies to shipments to France and the French overseas territories of Guadeloupe, Martinique, and La Réunion, regardless of whether they are business customers (B2B), online retailers (B2C), or private shipments (C2C).
How is the fee charged – and by whom?
The processing of the TPC depends on the type of shipment:
B2B, C2C, and non-IOSS B2C: The fee is collected directly from the recipient – plus a collection fee of EUR 8 per shipment. In these cases, no fiscal representation in France is required.
Alternatively, non-IOSS B2C shippers can use our additional PDDP (Paid Delivery with Duties and Taxes Paid) service. This means that the fee is already charged to the sender via Swiss Post – a clear advantage for the customer experience and transparency in the checkout process.
B2C shipments imported under the IOSS procedure: Here, the importer is required to register in France or appoint a fiscal representative in order to correctly report and pay the TPC.
Gift shipments: Private shipments with a value of up to EUR 45 are exempt from the TPC and future customs duties.
Good to know: Other EU countries also levy fees on small consignments.
Other EU countries have introduced a processing fee on shipments with a value of less than EUR 150:
Italy: Fee of EUR 2 per shipment (all postal shipments affected); the fee is collected from the importer (usually the recipient)
Romania: Fee of RON 25 (approx. EUR 5) on shipments containing commercial goods
Good to know: Other EU countries also levy fees on small consignments.
Other EU countries have introduced a processing fee on shipments with a value of less than EUR 150:
Italy: Fee of EUR 2 per shipment (all postal shipments affected); the fee is collected from the importer (usually the recipient)
Romania: Fee of RON 25 (approx. EUR 5) on shipments containing commercial goods
Further links (Swiss Post AG accepts no responsibility for the published content):
Accueil impots.gouv.fr | impots.gouv.fr
Périmètre SI1 : point de situation sur nos principales activités (1/2)
Accueil | Formalités d'entreprises
Outlook: What will happen from July 2026?
Regulatory requirements will continue to tighten: From July 2026, the European Union plans to introduce a flat-rate customs duty of EUR 3.00 per item on small consignments. Online retailers who regularly ship to EU countries should factor this development into their calculations and process planning at an early stage.
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 you complementary shipping options that cover almost all cross-border shipping requirements. And with our additional PDDP service (available to Germany, Austria, France, and the US), we make it much easier for non-IOSS B2C shippers to handle the new fees.
Do you have questions about the new Taxe Petit Colis or would you like to optimize your shipping processes? Contact us – we will be happy to advise you.
