France: 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 with reference to the Union Customs Code and its delegated and implementing regulations, establishes the French part of the European customs territory as the taxable area, identifies importation as the chargeable event, and sets the tax at EUR 2 per consignment. Under Article 5(15) of the Union Customs Code, the declarant is liable, and the tax becomes due at the time of importation.