Distinguish successive measures

Service Public states that the national small parcel tax was suspended when the European flat-rate duty took effect on 1 July 2026. Its publication of 30 October describes additional handling fees for distance sales dispatched from a third country to an individual in the Union, applicable from 1 November with no value threshold.

Customs distinguishes these fees from the flat-rate duty and import VAT. Calculation by item category requires a precise description of the shipment's contents. The number of parcels or pieces alone is therefore not sufficient to prepare customs data.

Describe the shipment flow before preparing the documents

To prepare your project, record where the goods are located at the time of sale, the country of dispatch, recipient and seller's identity. Add the product references, materials and function of each item. This information will help you put a precise question to the customs representative handling the shipment flow.

A direct sale to an individual and a business's import of stock must be described separately in the documentation. Request written confirmation of the treatment selected for each scenario, then keep it with the corresponding invoice version and shipping instructions.

Clarify responsibilities before shipment

The October publication identifies platforms, sellers and, where applicable, carriers as liable for the handling fees. Each party's operational role must be explicit in your discussions: who supplies the data, who files the declaration and which document provides a record of payment?

Maison Brach can follow this preparation with your business: matching product references to transport documents, centralising responses and keeping open points visible until they are resolved. The documentation keeps the date of instructions to avoid applying an answer obtained under an earlier measure to a new shipment.

To gather before the next stage

  • Location of the goods at the time of sale and country of dispatch.
  • Recipient, seller and party responsible for formalities identified.
  • Description and classification to examine for each item category.
  • Written instructions matching the shipment flow and dispatch date.

Sources & further reading

Sources for this guide and further reading. External references let you find the text and the context in which it was published.

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