Navigating the New EU Customs Duty Landscape for Low-Value Imports

The landscape for cross-border trade into France has undergone a seismic shift this year. As of July 1, 2026, the European Union has officially abolished the long-standing customs duty exemption for low-value imports. Previously, goods with an intrinsic value of €150 or less could enter the EU duty-free. That era has ended, and the Douanes françaises are now enforcing duty collection on all commercial imports, whether Business-to-Consumer (B2C) or Business-to-Business (B2B).

This regulatory change follows a period of significant administrative tightening in France. Earlier this year, the French government had proposed a national Small Parcel Tax under Article 82 of the 2026 Finance Act. However, with the implementation of the EU-wide €3 flat tariff on July 1, French authorities opted to delay the national charge to prevent double-taxation scenarios. For freight forwarders and customs brokers, this means that every HS-code line in a customs declaration is now a potential point of duty assessment. A single parcel containing multiple items across different tariff subheadings can quickly accumulate significant costs, complicating the landed-cost calculations that your clients rely upon.

The complexity is compounded by the ongoing transition in customs procedures. Since January 1, 2026, the enforcement of the Import Control System 2 (ICS2) for road and rail vectors has become a non-negotiable standard. Failure to lodge an Entry Summary Declaration (ENS) in ICS2 can result in the immediate refusal of goods at the border or legal action. The Douanes françaises have made it clear that compliance is not optional, and the grace periods for these safety and security filings have expired.

What this means for you

• Audit your landed-cost models: Update your pricing engines immediately to include customs duties for all shipments under €150, as the previous exemption is no longer applicable.
• Verify HS-code accuracy: Because duties are now applied per HS-code line, ensure your classification data is precise to prevent overpayment or customs audits due to misclassification.
• Confirm ICS2 readiness: Ensure all road and rail transport partners have valid EORI numbers and are correctly lodging ENS filings to avoid cargo being held at the French border.
• Review VAT registration status: Following the abolition of Regime 42 for non-EU businesses, confirm that your clients are correctly registered for French VAT if they are acting as the importer of record for DDP shipments.

The cumulative effect of these changes—from the end of Regime 42 to the removal of the €150 duty threshold—signals a more rigorous, data-driven customs environment in France. While these measures increase the administrative burden on logistics providers, they also provide a more standardized framework for EU-wide trade. As we move toward the end of 2026, the focus for TCSA members must remain on digital integration and absolute accuracy in customs declarations. The days of simplified low-value clearance are behind us; the future of French trade is defined by total transparency and full compliance at every stage of the supply chain.