The “taxe sur les petits colis” applies to goods valued under €150, with a fee of €2 per imported item. It mainly affects flows from major e-commerce platforms such as Shein, Temu, and AliExpress based in China.
The aims of the policy are to restore fair competition with European retailers and to finance customs controls, especially given the surge in parcel volumes.
In 2025 5.8 billion small parcels were imported into Europe, 97% of them from China.
The tax is intended as a temporary measure, pending a broader European system, which is expected to introduce a flat customs duty starting in July 2026.
However, according to several reports in France, the Chinese platforms have circumvented the tax by re-routing their logistics.
Instead of entering France directly, goods are now imported through neighboring countries (especially Benelux countries) and then transported by truck into France.
Once goods enter any EU country, they can circulate freely. Companies therefore route imports through countries with more favorable tax conditions.
As a result there has been a 90% drop in small parcel declarations in France, with declining activity at certain French airports and losses for the logistics sector.
Some firms are investing directly in Europe by building large warehouses in countries like Poland, where Shein is planning a major storage facility.
The European Union is preparing a broader response by removing customs exemptions for small parcels and introducing a harmonised taxation system. However, these reforms will take time to fully implement.
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