France Small Parcel Tax 2026: 2 € per item — the Belgian logistics solution

Since 1 March 2026, a new tax applies in France on imports of small parcels from countries outside the European Union. Formalised by Article 82 of the Finance Act for 2026, this measure directly affects French e-merchants who source their products outside the EU — and can weigh heavily on their profitability.

At Yaslan Logistique, a 3PL provider based in Willebroek, Belgium, we support e-merchants across Europe. Here is what you need to know — and how to plan ahead intelligently.

What is the small parcel tax (TPC)?

Introduced by Article 82 of Law no. 2026-103 of 19 February 2026, the Small Parcel Tax (TPC) aims to curb impulse purchases of very low-cost products imported from third countries, particularly in the area of fast fashion and Asian marketplaces (Temu, Shein, AliExpress, etc.).

In concrete terms, if you import a batch of 500 items from China or other third countries to replenish your stock in France, you owe 1,000 € in additional tax — on top of the customs duties and VAT already applicable.

A temporary measure, but one that foreshadows a European-wide tax

The TPC is presented as transitional: it is expected to lapse on 31 December 2026, when an equivalent tax at European level will take over. But make no mistake — this is not the end of the matter; it is the beginning of a new fiscal reality for European e-commerce.

Who is really affected?

This tax primarily affects e-merchants who:

• Source directly from suppliers outside the EU (Asia, USA, etc.)
• Sell low-unit-value products (fashion, accessories, cosmetics, gadgets, low-cost dietary supplements)
• Use international dropshipping or warehouses located outside the EU
• Ship parcels directly from their supplier country to the French end consumer

For an e-merchant handling 500 to 2,000 orders per month, the annual impact can represent between 12,000 € and 48,000 € in additional fiscal burden. A reality that is difficult to ignore.

The solution: outsource your logistics to Belgium

Belgium is a full member of the European Union. By entrusting your logistics to a Belgian 3PL provider like Yaslan Logistique, you fundamentally change the nature of your flows:

Your goods are imported once onto EU soil (customs clearance on entry into Belgium), then stored in our warehouse in Willebroek. When an order is placed from France, Germany, or Spain, we ship from within the EU — not from a third country. The TPC does not apply.

Why choose Yaslan Logistique?

Yaslan Logistique is a 3PL e-commerce provider based in Willebroek, Belgium, ideally positioned at the heart of the north European logistics axis. We offer a turnkey solution for e-merchants who want to outsource their logistics without complexity.

• Receipt and inspection of your goods upon arrival at the warehouse
• Secure storage in a European warehouse in Willebroek (Belgium)
• Order fulfilment with shipping within 24 h
• Direct integration with 100+ e-commerce platforms
• Multi-carrier shipping: bpost, FedEx, GLS, PostNL...
• Full European coverage: France, Germany, the Netherlands, Spain, Italy and much more
• Transparent pricing, no hidden fees on the per-parcel cost

In summary

The small parcel tax in France is a strong signal: the rules of the game for international e-commerce are changing. E-merchants who act now by repositioning their logistics within the European Union will be best placed to protect their margins and satisfy their customers.

Yaslan Logistique is ready to support you through this transition — with a simple, responsive 3PL solution built for the needs of modern e-merchants.