Regulatory radar

A small parcel from China, Thailand or Vietnam now costs more when it arrives in France: €3 customs duty per product category since 1 July 2026, and a €2 handling fee from 1 November 2026. Here is what changes for a small business that sells, buys or orders samples.

For information only, up to date on 31 October 2026. These rules are new and may still change: always check the customs website before sending or ordering.

What has changed

Example: a €120 parcel containing tea, spices and a scarf (3 different categories) pays 3 × €3 = €9 customs duty, plus the handling fee, plus VAT, which does not change.

Note: the sources do not all say the same thing about the €2 fee: French customs present it per product category; other texts speak of an amount per consignment. Ask your carrier for details, or check the customs website.

What it means for a small business

• You sell online to customers in France from China, Thailand or Vietnam: the seller or the importer declares and pays this duty. Show your customers an "all-inclusive" price, otherwise they will get a bad surprise.
• You group your shipments: one large consignment declared normally can cost less than many small parcels. Do the calculation with your carrier.
• You receive samples from a future supplier: plan these few euros in your budget, and keep the invoice and the tracking number.
• Fewer categories = lower costs: a parcel with a single type of product pays a single flat rate.

What does not change

• VAT is still due, as before.
• Product safety rules remain the same: CE marking, label in French.
• Some products remain prohibited or strictly controlled (products of animal origin, fresh plants and fruit, medicines, counterfeits): find out before placing any order.

To go further

Sources (consulted on 31 October 2026): Council Regulation (EU) 2026/382 (€3 flat-rate duty); Council of the European Union, press release of 12 December 2025; French customs, page « Petits colis : ce qui change pour vos achats en ligne » (www.douane.gouv.fr); French law no. 2026-103 of 19 February 2026, article 82 (former French tax). For information only: this information does not engage the liability of Passerelle France-Asie; only customs information is authoritative.

Since 13 December 2024, every consumer product sold in the European Union, in a shop or online, must be safe and have a person responsible established in the Union. This is Regulation (EU) 2023/988 on general product safety ("GPSR").

Who is affected

• All operators selling products to consumers in the Union: manufacturer, importer, distributor, online seller. They place "only safe products" on the market (Article 5).
• The point that affects Asia: a product may be placed on the European market only if there is an operator established in the Union responsible for it (Article 16). A manufacturer based in China, Thailand or Vietnam therefore needs an importer, an authorised representative or another responsible person in Europe.
• Online marketplaces have their own obligations: a contact point for authorities and consumers, registration on the Safety Gate portal (Article 22).

What to do

1. Importer (Article 11): before selling, check that the product is safe and that the manufacturer has done its part; put its name, postal address and e-mail address on the product (or the packaging, or an accompanying document); do not hide the manufacturer's label.
2. Online or distance selling (Article 19): the listing must clearly show: the manufacturer's name and addresses; if the manufacturer is not established in the Union, the name and addresses of the European responsible person; a picture and the product identifier; the safety warnings, in the language of the buyer's country.
3. Dangerous product: do not sell it; inform the manufacturer and the authorities through the "Safety Business Gateway" portal (Article 11(2)).

Dates

• Applicable since 13 December 2024 (Article 52).

Official source (consolidated version of 29/05/2026, read on 01/11/2026) : Regulation (EU) 2023/988 of 10 May 2023 on general product safety — EUR-Lex

General information, not legal advice. Check the official source before you decide.

Since 1 January 2026, steel, aluminium, cement, fertilisers, hydrogen and electricity imported into the European Union pay a carbon price: this is the CBAM (Carbon Border Adjustment Mechanism, MACF in French). This guide explains, simply, who is concerned, how much it costs and what the Chinese, Thai or Vietnamese supplier must prepare.

For information only, up to date on 31 October 2026. General information, not legal advice.

The CBAM in 4 sentences

• European factories pay for their CO₂ emissions. To make it fair, the same products when imported also pay.
• It is the European importer who declares and buys "CBAM certificates". The Asian supplier has no direct obligation, but its customer will ask it for the emissions of its products.
• Since 1 January 2026, the definitive system applies (2023-2025 was only a trial period with reports).
• The price follows the European carbon market.

Am I concerned? The 50-tonne threshold

An importer bringing in 50 tonnes or less per year of CBAM goods (all added together) is not concerned. Above that, it must become an "authorised CBAM declarant". Be careful: if the 50 tonnes are exceeded during the year, the whole year becomes concerned. This threshold does not apply to electricity and hydrogen: these importers are always concerned.

According to the review published by the Commission on 30 September 2026, imports below this threshold account for only 0.87% of imported emissions.

The products concerned

The exact list of codes is in Annex I of Regulation (EU) 2023/956. Check the code of YOUR product before concluding. Not concerned today: textiles, plastics, ceramics, wood, furniture, food (for wood, coffee or rubber, see our guide on deforestation instead).

How much does a certificate cost?

The price is the average of the auctions of European carbon allowances. In 2026, it is published every quarter; from 2027, every week.

Good to know: the number of certificates to be paid is reduced to take account of the free allowances still given to European factories. This reduction decreases every year until 2034. The real cost in 2026 is therefore much lower than a simple "tonnes of CO₂ × price". Ask your declarant or customs for a precise calculation.

The dates to remember

The declaration is annual, not quarterly. Quarterly reports belonged to the 2023-2025 trial period.

Supplier in China, Thailand or Vietnam: what your customer will ask you for

• The real emissions of your products (the "embedded emissions"): fuels burned in the factory, electricity consumed, raw materials.
• A check by an accredited verifier: for real emissions declared on imports since 1 January 2026, it is mandatory.
• Otherwise, the default values: without verified data, your customer uses values set by the European Union, increased by 10% in 2026, 20% in 2027 and 30% from 2028 (1% for fertilisers). They are often unfavourable: a clean factory has every interest in providing its real data.

According to the Commission, at the very beginning of 2026, the main countries of origin of CBAM imports were Türkiye, China, India, Canada, Taiwan and Vietnam. For a Vietnamese or Chinese manufacturer of steel or aluminium, the CBAM is therefore already a commercial reality.

Checklist

For the importer in France:

• Add up the tonnes of these products imported during the year. 50 tonnes or less: not concerned (except electricity and hydrogen).
• Above that: apply for authorisation as a CBAM declarant.
• Ask each supplier for its verified emissions, or plan for the default values.
• Keep the supporting documents until the end of the 4th year after the declaration.

For the supplier in Asia:

• Check whether your products are on the list (CN code).
• Gather the factory's data: fuels, electricity, production.
• Have this data checked by an accredited verifier.
• Send the data to your European customer before shipment.

The sheet to print

What the Passerelle does, and what it does not do

The Passerelle checks that a company exists in the official register of its country and publishes dated records. It does not certify the CBAM compliance of a product and does not calculate emissions: only an accredited verifier and customs can do that. On a profile, however, a company may state that it can provide its emissions data: this is useful information for a buyer.

To go further

Sources (consulted on 31 October 2026): European Commission, "CBAM — Questions and Answers" (updated on 15/10/2026); European Commission, "Price of CBAM certificates"; European Commission, "CBAM de minimis threshold assessment" (30/09/2026); European Commission, "CBAM successfully entered into force on 1 January 2026" (14/01/2026); Regulation (EU) 2023/956 (articles 7 and 9, Annex I) — EUR-Lex. The French customs website (douane.gouv.fr) could not be consulted on the day of writing. For information only: this information does not engage the liability of Passerelle France-Asie; only the European Commission and customs are authoritative.

Wood, rubber, coffee, cocoa, palm oil, soya, cattle: the European Union prohibits selling these products if they come from land deforested after 31 December 2020. This is the EUDR regulation (RDUE in French). It applies on 30 December 2026 to large and medium-sized companies, and on 30 June 2027 to micro and small companies. Here is what a French importer and a Chinese, Thai or Vietnamese supplier must prepare.

For information only, up to date on 31 October 2026. General information, not legal advice.

The products concerned

Not concerned:

• bovine leather and hides: removed from the list by Delegated Regulation (EU) 2026/2102 of 13 July 2026, in force since 18 September 2026;
• synthetic rubber (only natural rubber from hevea is covered);
• products made entirely of recycled material (a product containing a share of new material remains concerned for that share);
• metals, textiles, ceramics, spices.

The exact list, with customs codes, is in Annex I of Regulation (EU) 2023/1115 as amended.

The dates

These dates come from Regulation (EU) 2025/2650. The review published by the Commission on 4 May 2026 did not change the law. Be careful: even if you are a small company, a larger customer will ask you for the information from December 2026, because it will already be concerned.

What must be proven

• Zero deforestation: the product comes from land that has not been deforested after 31 December 2020.
• Legality: it was produced in compliance with the laws of the country of production (land rights, labour, environment).
• Geolocation: the coordinates of the plots of production. One GPS point is enough for a plot of 4 hectares or less; above that, the outline (polygon) is needed. For cattle: the location of the farms.

The importer (the "operator") submits a due diligence statement in the European Union's information system before placing the product on the market, and keeps the evidence for 5 years.

China, Thailand, Vietnam: "low risk" countries

The Commission classifies countries according to the risk of deforestation. China, Thailand and Vietnam are classified as low risk. In practice, the importer follows simplified due diligence, without a full risk assessment, but must still collect the information, including geolocation. Only four countries are classified as high risk: Belarus, North Korea, Myanmar and Russia.

For a small producer: a person, a micro or a small company of a low-risk country that sells what it produces itself may make a single simplified declaration, with an identifier to pass on to its buyer. A postal address may replace the GPS coordinates in some cases.

Concrete examples

Fictitious examples, to help understand.

• A furniture workshop in Vietnam selling wooden tables to a shop in France: its customer will ask where the wood comes from (plots, coordinates), the evidence of legal harvesting and the invoices for buying the wood.
• A small coffee cooperative in the highlands of Vietnam selling to a roaster in Lyon: one GPS point is needed for each plot of each grower. A phone app is often enough to record it on the spot.
• A rubber glove factory in Thailand: concerned if the gloves are made of natural latex, not if they are made of nitrile (synthetic rubber).

Checklist for the supplier in Asia

• Check whether your products are on the list (customs code).
• List your own suppliers of raw material.
• Record the GPS coordinates of each plot (point or outline depending on the area).
• Gather the evidence of legality: land titles or leases, operating permits.
• Link each lot sold to its plots (lot number → plots).
• Send this information to your European customer before shipment, and keep it for 5 years.

An FSC or PEFC certification helps, but is not enough on its own: the EUDR requires geolocation, which these certifications do not always provide.

The sheet to print

What the Passerelle does, and what it does not do

The Passerelle checks that a company exists in the official register of its country and publishes dated records. It does not certify that a product complies with the EUDR: that is the responsibility of the importer and the authorities. In fact, there is no such thing as an "EUDR certificate": be wary of anyone who sells you one.

To go further

Sources (consulted on 31 October 2026): Regulation (EU) 2023/1115 (articles 2, 3, 4, 9, 12, Annex I); Regulation (EU) 2025/2650 (postponement and article 4a); Delegated Regulation (EU) 2026/2102 of 13 July 2026 (removal of leather); Commission report COM(2026) 191 of 4 May 2026 — EUR-Lex; European Commission, "Country classification list" (green-forum.ec.europa.eu). For information only: this information does not engage the liability of Passerelle France-Asie; only the European Commission and the national authorities are authoritative.

Before arriving in the European Union, every shipment must be declared (entry summary declaration, "ENS").

Read more: Safety declaration before arrival (ICS2)

Since 28 June 2025, some products and services sold to European consumers must be usable by people with disabilities.

Read more: Accessibility of products and services (EAA)

Regulation (EU) 2025/40 reforms packaging; most of it has applied since 12 August 2026.

Who is concerned

• Any company that places packaging on the European market: manufacturer, importer, online seller. Packaging also means the box, the bag, the film, the shipping carton.
• The point that affects Asia: a seller who sells at a distance to private individuals in a European country must be registered as a packaging "producer" in the buyer's country (article 44), and have an authorised representative appointed in writing there (article 45, § 3).
• Online marketplaces must obtain, before accepting the seller, its registration number in the buyer's country and a statement that it meets its obligations, then check that this is complete and reliable (article 45, § 4 and § 6). Without this information, no more sales.
• Logistics companies that prepare orders must receive the same information (article 45, § 7).

What to do now

1. List the countries where you sell to private individuals.
2. Register in each one (national register of producers), directly or through an authorised representative. The registers are being set up country by country: ask the body in each country.
3. Food packaging (tableware, boxes, bags): since 12 August 2026, it must not exceed the limits for PFAS ("forever chemicals"): 25 ppb for one PFAS, 250 ppb for the sum, 50 ppm for all PFAS, polymers included (article 5, § 5). Ask your supplier for the test reports.
4. Heavy metals (lead, cadmium, mercury, chromium VI): 100 mg/kg at most, all together (article 5, § 4).
5. Keep the evidence: registration numbers, mandates, test reports.

What comes next

• 12 August 2028 (at the latest, or 24 months after the implementing act if it comes later): a harmonised label with pictograms shows the packaging materials, to help sorting (article 12).
• 1 January 2030 (at the latest, or 3 years after the implementing act): no more than 50% empty space in grouped, transport and e-commerce packaging (article 24).
• 2030: target of recyclable packaging across the whole European market.

The traps

• Believing that a single registration is enough for the whole of Europe: it is one registration per country where you sell to private individuals.
• Forgetting the shipping carton and the padding: they are packaging too.
• Buying tableware or food boxes in Asia without a test report (see tableware and food contact).

Dates

• In force since 11 February 2025.
• General application: since 12 August 2026.

See also

Official source (consulted on 01/11/2026): Regulation (EU) 2025/40 — EUR-Lex (articles 5, 12, 24, 44, 45 and 71); European Commission Packaging page.

For information only: general information, not legal advice; it does not engage the liability of the Passerelle. Check with the official source, the body in your country or your adviser before deciding.

This is a FRENCH reform (not a European rule): between companies established in France and subject to VAT, invoices become electronic and go through an approved platform.

Who is concerned

• All companies established in France and subject to VAT, including micro-entrepreneurs under the VAT exemption scheme: "Yes, you are concerned", answers the French tax administration, at least for receiving electronic invoices.
• A company in Asia with no establishment in France does not have to issue or receive French electronic invoices. But it must send certain data to the tax administration ("e-reporting") when it is itself liable for French VAT: for example a sale in France to a company that has no French VAT number, or sales to private individuals subject to French VAT (unless it is registered with a European VAT one-stop shop).
• When the customer is a company identified for VAT in France, it is this customer who pays the VAT instead of the foreign seller (reverse charge) and who does the e-reporting.
• Imports of goods and exports are not covered by e-reporting.

What to do

1. Company established in France: choose an approved platform to receive (already mandatory) and then to issue its invoices.
2. Take the official 4-question test on impots.gouv.fr ("La facturation électronique, qu'est-ce que ça change pour moi ?") to find out your own obligations.
3. Supplier in Asia: check with your French customer who must do the e-reporting, and give it your VAT number or, failing that, an identification number from your country.

Dates

• 1 September 2026: all companies established in France must be able to receive electronic invoices; large companies and intermediate-sized companies (ETI) must issue them and send their data.
• 1 September 2027: SMEs and micro-enterprises must in turn issue them and send their data.
• Foreign companies (e-reporting): 1 September 2026 for large companies and ETIs that sell; 1 September 2027 for SMEs, very small companies and micro-enterprises that sell, and for all companies that buy under the reverse-charge scheme.

Official sources (read on 01/11/2026): impots.gouv.fr — From when am I concerned? · impots.gouv.fr — VAT exemption scheme, micro-entrepreneur: am I concerned? · impots.gouv.fr — E-reporting for foreign companies · French General Tax Code, articles 289 bis and 290.

General information, not legal advice. Check with the official source before deciding.

REACH governs chemicals in the European Union, including those contained in imported articles.

Read more: Chemicals in products (REACH)

The RoHS directive restricts certain hazardous substances (lead, mercury, cadmium and others) in electrical and electronic equipment.

Read more: Electrical equipment and hazardous substances (RoHS)

The General Data Protection Regulation governs the use of personal data of people located in the EU.

Read more: Personal data (GDPR)

Regulation (EU) 2019/1150 protects businesses selling to European CONSUMERS through an online platform (marketplace, comparison site, app store).

Read more: Selling to consumers on a marketplace: your rights (P2B)