Non-EU Purchases: €2 Tax Per Package Implemented Since March 1

Mechanism and Scope of the Tax

As of March 1, 2026, a 2-euro tax is imposed on each small package entering France from non-EU countries. This specifically targets low-value shipments, often sent by online platforms originating from countries like China. The French customs systematically collect this tax during customs clearance, making each import a taxable transaction regardless of the total amount.

This measure levels the playing field for European sellers against competitors who previously benefited from customs exemptions on packages under 150 euros. International carriers, such as La Poste or DHL, now incorporate this fee into their rates, which impacts the final prices for consumers. For logistics companies, this necessitates a revamp of declaration processes, with enhanced tracking of incoming shipments. Small packages, typically weighing less than 2 kg, represent a growing portion of imports, estimated at several million units per month in France.

Impact on E-commerce and Consumers

Cross-border e-commerce players face an immediate additional cost of 2 euros per package, eroding margins on low-priced products like electronics or textiles. Platforms such as Shein or Temu, which rely on massive volumes, are adjusting their strategies by increasing the thresholds for free shipping or passing the cost onto buyers. By 2025, these low-cost imports already generated over 10 billion euros in revenue in Europe, and the tax could impede this growth by 15 to 20%.
French consumers, accustomed to cheap deliveries, are seeing their average basket prices increase, potentially benefiting local sellers. Customs data predicts a 25% drop in previously untaxed small packages, redirecting flows to intra-EU warehouses. For investors in the sector, this development strengthens the positions of European logistics specialists focused on stock relocation.

Strategic Implications for Investors

Listed companies in logistics and distribution, as well as freight specialists, are becoming more attractive with a shift in focus to Europe. This tax encourages the establishment of warehouses within the EU, leading to increased investments in logistics real estate, which yields rental returns of around 5% in France. Real estate funds focused on the supply chain could see their value increase by 10% over the year.
In contrast, pure-play dropshipping companies outside the EU risk a contraction in their market valuations. Strategic investors are closely monitoring customs' quarterly reports to anticipate processed volumes: as of February 2026, 5 million parcels have already been experimentally taxed. This measure is part of a European protectionist trend, aligned with similar initiatives in Germany and the Netherlands, thereby protecting 500,000 jobs in the retail sector. Vigilance regarding regulatory adaptations remains essential to adjust portfolios effectively.