In certain instances a retail office may have a customer come to the counter and claim exemption from paying U.S. postage because of their status as a foreign national or affiliation with a similar type of organization. The customer will insist that Taxe Perçue/Tax Percue is a valid means of postage per the Universal Postal Union (UPU) and International Mail Manual (IMM®) standards. Typically, these mailpieces have a thumbprint on them and make reference to UPU 141.2.2 and/or IMM 742.
Taxe Perçue/Tax Percue mailpieces are not to be accepted into the mailstream and should be returned to the customer.
Taxe Perçue is a means for foreign postal administrations to acknowledge they identified a short-paid mail item before it left the originating country. The originating country stamps “Taxe perçue” or affixes a “Taxe perçue” stamp on the package to let the destination postal system know that the postage is fully paid and there should be no postage due on the receiving end. The originating postal administration will collect the short-paid amount from the sender. Taxe Perçue is never initiated by a mailer. It is an action agreed upon by the UPU member countries to expedite the mailpieces between foreign postal administrations.
All mailpieces entered through the USPS®, whether to domestic or international destinations are to have full U.S. postage and any applicable fees for extra services paid at the time of mailing. (Reprint from P&C Weekly Pricing Message Board)