Apple has managed to dramatically scale down the packaging for the iPhone 12 because the superfluous charger and EarPods have been cut from the team. However, that isn’t quite the case in France

Because of a health and safety law across the channel, Apple is still shipping the iPhone 12 with the EarPods headphones. As a result, Apple has decided to place the iPhone 12 box within a box.
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https://www.trustedreviews.com/news/the-french-iphone-12-is-oddly-different-to-the-rest-of-the-world-4105160