France: Tax on low-value consignments in the Finance Bill for 2026 (No. 1906)
Progress
Current status
under deliberation
14 Oct 2025 under deliberation
Scope
Implementers
France
Policy Area
International trade
Policy Instrument
Import tariff
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Finance Bill for 2026 including tax on low-value consignments was introduced to National Assembly
On 14 October 2025, the Government introduced the 2026 Finance Bill (No. 1906) to the National Assembly. Article 22 introduces a tax on imports of merchandise contained in low-value consignments from third countries. The measure defines key terms wi…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament