Effective March 19, 2026, the Postal Service™ is revising various Individual Country Listings in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to reflect that France has introduced a new 2 euro (EUR) customs administration fee, referred to as the “small parcel tax” on items valued below 150 EUR destined for France, Guadeloupe, Martinique, the Principality of Monaco, and Reunion. Note: The fee does not apply to items sent to Corsica or other French Overseas Territories, including Mayotte, French Guiana, and Saint Martin.
These revisions are based on a formal request that La Poste (the designated postal operator of France) made through the Universal Postal Union via International Bureau Circular 15, dated February 16, 2026.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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France
Country Conditions for Mailing
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Observations
[Add a new entry to read as follows:]
10. Items containing goods with a value below 150 euro (EUR) will be subject to a 2 EUR customs administration fee, in addition to value-added tax (VAT) and any other taxes and fees, as applicable. The administration fee will be applied to each item within the meaning of customs law, as defined by the item’s Harmonized System (HS) code. The following exceptions apply:
a. Consumer-to-Consumer (C2C) shipments valued below 45 EUR sent to France and Monaco.
b. Items destined for Corsica and Mayotte.
The 2 EUR customs administration fee can be paid before mailing using the online Import One-Stop Ship (IOSS) platform, or during the delivery process. When the charge is paid before the physical arrival of the goods, the payer identification number must be provided on the customs form and should be reported in the “Sender Customs Reference Number” field in the Shipping Services File (electronic customs data). When the payer identification number is not provided, La Poste will collect the customs administration fee from the addressee.
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Guadeloupe
Country Conditions for Mailing
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Observations
[Renumber the current observation as item 1. and add a new entry to read as follows:]
2. Items containing goods with a value below 150 euro (EUR) will be subject to a 2 EUR customs administration fee, in addition to value-added tax (VAT) and any other taxes and fees, as applicable. The administration fee will be applied to each item within the meaning of customs law, as defined by the item’s Harmonized System (HS) code. The following exceptions apply:
a. Consumer-to-Consumer (C2C) shipments valued below 45 EUR.
b. Business-to-Consumer (B2C) shipments valued below 22 EUR.
The 2 EUR customs administration fee can be paid before mailing using the online Import One-Stop Ship (IOSS) platform, or during the delivery process. When the charge is paid before the physical arrival of the goods, the payer identification number must be provided on the customs form and should be reported in the “Sender Customs Reference Number” field in the Shipping Services File (electronic customs data). When the payer identification number is not provided, La Poste will collect the customs administration fee from the addressee.
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Martinique
Country Conditions for Mailing
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Observations
[Revise the current text to read as follows:]
1. Items containing goods with a value below 150 euro (EUR) will be subject to a 2 EUR customs administration fee, in addition to value-added tax (VAT) and any other taxes and fees, as applicable. The administration fee will be applied to each item within the meaning of customs law, as defined by the item’s Harmonized System (HS) code. The following exceptions apply:
a. Consumer-to-Consumer (C2C) shipments valued below 45 EUR.
b. Business-to-Consumer (B2C) shipments valued below 22 EUR.
The 2 EUR customs administration fee can be paid before mailing using the online Import One-Stop Ship (IOSS) platform, or during the delivery process. When the charge is paid before the physical arrival of the goods, the payer identification number must be provided on the customs form and should be reported in the “Sender Customs Reference Number” field in the Shipping Services File (electronic customs data). When the payer identification number is not provided, La Poste will collect the customs administration fee from the addressee.
2. Otherwise, same as for France.
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Reunion
Country Conditions for Mailing
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Observations
[Revise the current text to read as follows:]
1. Items containing goods with a value below 150 euro (EUR) will be subject to a 2 EUR customs administration fee, in addition to value-added tax (VAT) and any other taxes and fees, as applicable. The administration fee will be applied to each item within the meaning of customs law, as defined by the item’s Harmonized System (HS) code. The following exceptions apply:
a. Consumer-to-Consumer (C2C) shipments valued below 45 EUR.
b. Business-to-Consumer (B2C) shipments valued below 22 EUR.
The 2 EUR customs administration fee can be paid before mailing using the online Import One-Stop Ship (IOSS) platform, or during the delivery process. When the charge is paid before the physical arrival of the goods, the payer identification number must be provided on the customs form and should be reported in the “Sender Customs Reference Number” field in the Shipping Services File (electronic customs data). When the payer identification number is not provided, La Poste will collect the customs administration fee from the addressee.
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Although effective March 19, 2026, the Postal Service will incorporate these revisions into the July 12, 2026, edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 3-19-26
