France introduced 'taxe sur les petits colis' (TPC) effective March 1, 2026: EUR2 per item per HS code line on low-value imports (<EUR150) from outside EU customs territory. Applies to France including Martinique, Guadeloupe, Reunion and Monaco. Collected through IOSS if registered; otherwise charged at import. Shown as code D205 on FedEx invoices.

【Impact for cross-border e-commerce sellers shipping from Japan】Each item under EUR150 shipped to France incurs an additional EUR2 tax. This is separate from IOSS VAT, so even IOSS-registered sellers need to revise cost calculations.