Shipping from Korea to France in 2026: TVA, €3 Duty, IOSS, La Poste Fees

A parcel you buy from Korea and ship to France owes French import VAT (TVA) from the first euro, usually at 20%. Since July 1, 2026, parcels worth up to €150 also carry a flat EU customs duty of €3 per item category. If the seller did not collect the tax at checkout through IOSS, you pay it on delivery, plus a handling fee to La Poste or the courier.

This guide covers how TVA and the €3 duty are calculated, what La Poste charges, the short-lived French "small parcel tax", the EU-Korea trade agreement, and which Korean products cause trouble at French customs (la douane).

Item	Value as of October 15, 2026
Import VAT (TVA)	20% standard; 10%, 5.5% and 2.1% for some goods
VAT exemption for small parcels	None since July 1, 2021
Parcels up to €150	Flat €3 customs duty per item category
Parcels over €150	Duty by tariff rate and origin
French "taxe petit colis"	Started March 1, 2026, suspended July 1, 2026
EU handling fee	Expected from November 1, 2026: €2 per declaration line, paid by the declarant
La Poste handling fee	€2 or €5 paid online, €8 at the door (mainland France)
Private gifts	Duty and TVA free up to €45
Trade agreement	EU-Korea FTA
HaulKorea to France	Recipient pays French TVA and duty locally

This is general information, not tax advice. French customs decides what each parcel owes.

Do you pay customs on a package from Korea to France?

Yes, almost always. Two charges apply, and since mid-2026 both hit nearly every online order.

TVA (taxe sur la valeur ajoutée). French customs says VAT applies to every import from outside the EU from the first euro. The old exemption for goods under €22 ended on July 1, 2021. You pay it either at checkout, if the seller is registered for IOSS, or on delivery.

Customs duty (droits de douane). Until June 30, 2026, parcels worth €150 or less were duty-free. From July 1, 2026, the EU applies a flat €3 duty per item category on parcels of €150 or less sold by non-EU merchants, according to Service Public, the French government's information site. Above €150, normal tariff duty applies, based on the product and its origin.

A carrier fee. La Poste or the courier charges its own fee for handling the customs formalities. French customs stresses that this is a carrier fee, set freely by the carrier, and not a customs tax.

How does the €3 EU duty work in France?

The duty is charged once per product category in the parcel, not once per piece. Categories follow the EU Combined Nomenclature, the tariff list customs uses to classify goods.

Service Public gives these examples:

What is in the parcel	Categories	Flat duty
2 toys, 1 coat, 2 bottles of perfume	3	€9
3 T-shirts and 1 pair of shoes	2	€6
5 T-shirts (European Commission example)	1	€3
3 T-shirts and a watch (European Commission example)	2	€6

La Poste words the rule as €3 "per article and per declaration line". Its own example: two T-shirts declared on one line cost €3, and declared on two lines cost €6. In practice, this means how the sender writes the invoice and declaration matters. Identical items should be grouped on one line.

For a typical Korean order, think in product types. Skincare, a hoodie and a phone case are three categories, so expect €9 in flat duty before TVA.

The European Commission describes the measure as temporary. The EU collects the duty and returns 25% of the revenue to the country that receives and clears the parcel, according to Service Public.

What happened to the French "small parcel tax"?

France introduced its own national tax on small parcels, the taxe petit colis, on March 1, 2026. When the EU €3 duty arrived, the government suspended it. Service Public and La Poste both confirm that the French tax no longer applies from July 1, 2026.

If you read older articles or forum posts from spring 2026 that mention this tax, they are out of date. As of October 2026, the charges are TVA, the EU €3 duty for parcels up to €150, and the carrier fee.

One more change is coming. Service Public says an EU handling fee (redevance pour frais de gestion) for e-commerce parcels starts on November 1, 2026, to cover customs control costs. Its July notice said details would follow. Dutch customs, announcing the same EU fee in October 2026, gives it as €2 per declaration line, paid by the business that files the declaration, and says it applies even above €150. Whether a carrier passes it on to you is up to the carrier. This EU fee is separate from the €3 duty and from La Poste's own fee.

How is French import TVA calculated?

French tax guidance (BOFiP) says the import VAT base is the customs value, plus duties and taxes due because of the import, plus transport costs to the first place of destination in France. In plain terms:

1. Take the price of the goods, including international shipping.
2. Add the customs duty: €3 per category up to €150, or the tariff duty above €150.
3. Multiply by the TVA rate, usually 20%.
4. Add the carrier's handling fee.

Which rate applies? The French Ministry of Economy lists a 20% standard rate for most goods, a 10% rate, a 5.5% rate that covers books and most food, and a 2.1% rate mainly for reimbursed medicines. Service Public confirms that cosmetics and hygiene products such as creams, soaps and shampoos are taxed at 20%.

Korean product	Likely TVA rate
Skincare, makeup, shampoo	20%
Clothing, shoes, bags	20%
Printed books	5.5%
Most packaged food	5.5% (but see restrictions below)

Worked examples

These assume no IOSS, mainland France, and La Poste delivery.

Example 1: Korean skincare, €60 including shipping, one category. Duty: €3. TVA: (€60 + €3) × 20% = €12.60. Then La Poste's fee: €2 or €5 if you pay online before delivery, or €8 at the door.

Example 2: Skincare, a hoodie and a phone case, €120 including shipping, three categories. Duty: €9. TVA: (€120 + €9) × 20% = €25.80. Plus La Poste's fee.

Example 3: A Korean-made wool coat, €200 including shipping. Over €150, so the flat duty does not apply. Duty comes from the tariff. If the coat qualifies as Korean origin under the EU-Korea FTA, with a valid origin declaration on the invoice, the duty can be 0%. Then TVA is €200 × 20% = €40, plus the carrier's fee. Without accepted proof of origin, the normal EU duty for that product is added first, and TVA is calculated on top.

What is IOSS, and when do you pay nothing at the door?

The Import One-Stop Shop (IOSS) lets non-EU sellers and marketplaces charge EU VAT at checkout on goods worth up to €150. French customs says that when the seller is registered, the VAT is collected at purchase and the import itself is VAT-exempt, so you should not pay it again on arrival.

Three points to keep in mind:

• IOSS only covers VAT. La Poste notes that paying at source covers VAT only and that other duties can still be due. From July 2026 the €3 duty is meant to be paid by platforms and sellers, according to Service Public, but check whether the checkout really includes it.
• Carrier fees can still apply. French customs says carriers may charge for customs formalities even when IOSS was used.
• Most small Korean stores do not use IOSS. If the checkout does not mention EU VAT, assume you will pay on delivery.

How do La Poste and couriers collect the charges?

The carrier files the customs declaration, pays the charges to customs, and collects from you. French customs says that since July 1, 2021, every import must be declared electronically, usually by the carrier.

La Poste and Colissimo. La Poste says it does not set the amount of duty or tax. It collects what the rules require and passes it to French customs, plus its own handling fee (frais de gestion). The fee applies only when taxes are due.

How you pay La Poste	Handling fee (mainland France)
Online, before delivery	€2 or €5, depending on the type of parcel
To the mail carrier at delivery	€8
At the post office	€8

You can pay online with your tracking number or the delivery notice (avis de passage). At the door, La Poste accepts cheque or exact cash. At the post office, you can also pay by card. Paying online is the cheaper option.

The full-rate fee is slightly lower in the overseas departments: €7.50 in Guadeloupe, Martinique and Réunion, and €7 in Guyane and Mayotte. Recipients there may also owe octroi de mer, a local tax on imports.

Express couriers. DHL Express, FedEx, UPS and others charge their own clearance fees. French customs says these fees can be billed before, at, or after delivery. Check the courier's price list.

"Shipping included" does not mean tax included. La Poste points out that taxes are due even if the sender wrote that postage was included.

How does the EU-Korea free trade agreement affect duty?

The EU-Korea FTA removes or reduces duty on goods that originate in Korea. It matters mainly for parcels over €150, where tariff duty applies.

Proof of origin. According to the European Commission's Access2Markets service, the origin declaration is a statement on the invoice or another commercial document. Any exporter can make one for consignments worth up to €6,000. Without a valid declaration, the standard duty applies.

Origin, not the store. A product sold by a Korean store but made in China or Vietnam is not Korean origin. Korean product pages show the country of manufacture as 제조국 (jejoguk, country of manufacture) in the 상품정보 제공고시 (sangpum jeongbo jegong gosi, product information disclosure) table.

TVA still applies. The agreement covers duty only.

The €3 flat duty. The French government pages we checked do not say whether Korean origin removes the €3 per category on parcels up to €150. Plan as if it applies.

What items are restricted from Korea to France?

French customs lists alcohol, tobacco, counterfeits, protected plants and animals, medicines and perishable food among goods that are prohibited or restricted. Several of these overlap with popular Korean products.

Meat and milk products. French customs says parcels to private individuals from non-EU countries that contain meat, milk, or products made from them are prohibited. Customs seizes and destroys them. This catches more Korean snacks than people expect: instant noodles with meat-based seasoning, beef jerky, and dairy-based snacks and drinks.

Other animal products. Products such as honey are allowed in small non-commercial parcels up to 2 kg. Fish products are allowed up to 20 kg. Infant formula and baby food are allowed up to 2 kg.

Tobacco. French customs says buying tobacco or cigarettes online is prohibited wherever the site is based, and such purchases are systematically seized.

Medicines. Medicines are on the restricted list. Ask before ordering anything from a Korean pharmacy.

Counterfeits. Customs seizes fake branded goods. Buy from official brand stores or well-known Korean retailers.

Batteries, aerosols and perfume. These are limited by air transport rules rather than French customs. See what you cannot ship from Korea and ask us before ordering.

Product	French rule	Our advice
Skincare and makeup	20% TVA plus €3 per category	Group similar items
Clothing and shoes	20% TVA plus €3, or tariff duty above €150	Check origin for larger orders
Books	5.5% TVA	Check the item before ordering
Ramyeon or snacks with meat or milk	Prohibited in parcels to individuals	Ask before ordering
Honey, fish products	Small personal quantities allowed	Ask before ordering
Medicines, supplements	Restricted	Ask before ordering
Items with batteries, perfume, sprays	Air transport limits	Ask before ordering

Are gifts from Korea free of French tax?

Sometimes, but not purchases. French customs says a parcel sent from outside the EU between private individuals is free of duty and TVA up to €45, counted on the value of the goods without shipping.

The conditions are strict. The parcel must be occasional, for the recipient's personal or family use, and sent without any payment. Alcohol does not get the €45 allowance.

An item you paid for, including through a purchasing agent, is a purchase. It is not a gift, and it should not be declared as one.

Purchasing agent or package forwarder: what changes for France?

First, check whether the brand ships to France itself. Some Korean beauty and fashion brands run global sites, and a global site registered for IOSS can charge TVA at checkout.

Many Korean shops, including much of Musinsa, 29CM and Naver Smart Store, sell only inside Korea. They often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Invoice and item descriptions for customs	Store's	Forwarder's, from your input	Ours, from the actual receipt
Who pays French TVA and duty	IOSS seller at checkout, or you	You, at delivery	You, at delivery
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For France, the recipient pays TVA and duty with all three options unless an IOSS seller collects them. HaulKorea ships duty unpaid to every country, including the US. What a purchasing agent changes is the paperwork. We buy the item, keep the real receipt and describe each item accurately, which helps customs count categories correctly.

More detail: purchasing agent vs package forwarding.

How do you order from Korea to France through HaulKorea?

1. Find the item on a Korean site, such as Olive Young, and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item and international shipping before you pay. French TVA, duty and carrier fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several Korean stores into one box in our warehouse. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. Pay TVA, duty and the carrier fee when the parcel arrives. With La Poste, paying online before delivery costs less.

How can French buyers keep import costs down?

Group by category. The €3 duty is per category, not per piece. Three serums cost the same flat duty as one.

Combine orders. One parcel means one carrier handling fee instead of several. With La Poste, that is up to €8 saved per parcel you avoid.

Pay La Poste online. The online fee is €2 or €5, compared with €8 at the door.

Watch the €150 line. Below it, the flat €3 applies. Above it, full tariff duty applies, so check where the goods were made.

Leave food with meat or milk out. It is seized, and the rest of your order can be delayed with it.

If you are shopping elsewhere in Europe too, see our guide for Germany.

FAQ

Do I pay customs on a package from Korea to France?

Yes. TVA, usually 20%, applies from the first euro. Since July 1, 2026, parcels up to €150 also pay a flat €3 duty per item category, and parcels above €150 pay tariff duty.

Is the French small parcel tax still charged?

No. The taxe petit colis started on March 1, 2026 and was suspended on July 1, 2026, when the EU €3 duty began. A separate EU handling fee is due from November 1, 2026.

How much does La Poste charge to clear a parcel?

La Poste charges a handling fee of €2 or €5 if you pay online before delivery, depending on the parcel type. Paying the mail carrier or at the post office costs €8 in mainland France.

What is IOSS?

It is an EU system that lets non-EU sellers collect EU VAT at checkout on goods up to €150. If the seller used it, you should not pay TVA again at delivery, though carrier fees can still apply.

Can I import Korean ramyeon to France?

Products containing meat or milk are prohibited in parcels to private individuals from outside the EU, and customs destroys them. Many ramyeon seasonings contain meat or dairy, so ask before ordering.

Does the EU-Korea free trade agreement remove duty?

For Korean-made goods with a valid origin declaration, it can remove tariff duty on parcels over €150. It does not remove TVA.

Does HaulKorea include French TVA in the price?

No. For France, the recipient pays TVA, duty and any carrier fee locally. HaulKorea ships duty unpaid to every country, including the US.