New customs rules for e-commerce: what changes on 1 November 2026?

European customs rules for distance sales are changing in several stages in 2026. The exemption from import duties for consignments up to €150 has already been abolished, and from 1 November 2026, the use of product identifiers (PIDs) will also become mandatory for certain B2C consignments. This has implications for businesses, logistics providers and consumers ordering goods from outside the European Union.

 

Timeline:

Before 1 July 2026

Until 30 June 2026, goods dispatched from a third country to the EU as part of distance sales, with an intrinsic value not exceeding €150, could qualify for an exemption from import duties under certain conditions.

Intrinsic value means the value of the goods themselves, excluding separately stated costs such as transport, insurance, taxes and charges.
 

From 1 July 2026

Since 1 July 2026, the exemption from import duties for distance sales up to €150 no longer applies. Instead, a temporary customs duty of €3 per item applies to the relevant B2C consignments. During this transitional period, PIDs may be included in the customs declaration on a voluntary basis to identify the goods more precisely. (See our other article)
 

From 1 November 2026

From 1 November 2026, PIDs will become mandatory for B2C distance sales with an intrinsic value not exceeding €150. B2B and C2C consignments, as well as B2C consignments above €150, fall outside this specific requirement.

In addition, from 1 November, a separate handling fee of €2 will apply on top of the temporary customs duty of €3 (or the ordinary import duty for consignments with an intrinsic value above €150). This handling fee therefore applies to distance sales regardless of the value of the consignment. (See our other article)
 

Product identifiers (PIDs) in customs declarations

A PID must identify a product sufficiently specifically and uniquely, for example by brand, size, colour or packaging

The following PID codes are used in customs declarations:

  • M-PID (C127): product reference assigned by the online seller, marketplace or sales platform.
  • NS-PID (C128): non-standardised product reference assigned by the manufacturer, producer or supplier.
  • S-PID (C129): standardised product reference, such as an EAN or ISBN. If no S-PID exists, Y081 is entered.

The M-PID and NS-PID are mandatory; the S-PID is entered if available. The declarant ensures that the required PIDs are correctly included in the customs declaration. For different products, including those within a bundle, the relevant PIDs must be provided separately.

This requirement also applies to:

  • Second-hand and refurbished goods: for second-hand goods, the PID of the original product is used
  • Personalised products and print-on-demand goods: for personalised products, the PID of the underlying product is used
  • Dropshipping: the PID requirement applies where the sale meets the conditions for a B2C distance sale and the consignment has an intrinsic value not exceeding €150.

It is important to note that the PID requirement itself is purely administrative and does not entail an additional customs charge. Its introduction on 1 November 2026 is also only a first step.
 

What does this mean for businesses and logistics providers?

Transport and logistics partners should check in good time whether the new requirements apply. They need to determine:

  • whether the transaction is a B2C distance sale;
  • whether the intrinsic value of the consignment does not exceed €150;
  • whether the required PID data is available in time to the party responsible for customs clearance and submitting the customs declaration;
  • which PIDs are available for the goods concerned;
  • whether this information can be correctly included in, or supplied for, the customs declaration;
  • whether the ERP, e-commerce and shipping systems used can process the necessary product data.
The declarant is responsible for the accuracy and completeness of the information in the customs declaration and must therefore ensure that the required PID data is available in time.

 

What does this mean for online sales platforms?

Online sellers and sales platforms must check which PID data is available and ensure that it reaches the party submitting the customs declaration in time. The IT and e-commerce systems used must also be able to transmit this data correctly.

The online seller, marketplace or platform is responsible for the M-PID, while the manufacturer, producer or supplier provides the NS-PID and, if available, the S-PID.

 

What does this mean for consumers?

Consumers ordering goods online from outside the EU may also notice the effects of these changes. For them, the main change is that consignments up to €150 are no longer exempt from import duties from 1 July 2026. The PID requirement from 1 November requires no action from consumers: the necessary data is supplied by the businesses involved.
 

Key takeaways

2026 is therefore an important transitional year for distance sales from third countries. Since 1 July, the exemption from import duties for consignments up to €150 has been abolished, while from 1 November, an additional PID requirement applies to B2C distance sales with an intrinsic value not exceeding €150. In addition, from 1 November, a handling fee of €2 also applies to all distance sales from third countries.

Businesses and logistics providers should therefore check in good time whether their processes and systems for distance sales from third countries have the required product data and can transmit it correctly for the customs declaration.


Do you have any questions about the new requirements or how to prepare your customs declaration correctly?
Please contact our Customs team. We will be happy to help.