From 1 November, every low-value EU e-commerce parcel needs a product identifier on its customs declaration: the carrier files it, but only the brand's own catalogue can supply one that is actually correct
The EU ended the €150 duty-free threshold for low-value imports on 1 July 2026 and replaced it with a flat €3 duty per consignment. A second, quieter change lands on 1 November 2026: every customs declaration for a business-to-consumer e-commerce parcel valued up to €150 must now carry a product identifier for each item inside it. Filing one has been possible, but optional and penalty-free, since 1 July. From 1 November it is required, and multiple law and tax firms tracking the Union Customs Code reform warn that a declaration missing the data can be held or delayed at validation.
What changes, and on which date
The requirement is narrower than it sounds. It applies to business-to-consumer distance-sale consignments valued at €150 or less entering the EU, the same bracket the Union's duty reform already targets. For each item in the parcel, the declaration has to carry two identifiers that are mandatory regardless of the product: a merchant product identifier and a non-standardised manufacturer product identifier. A third, standardised identifier, typically a GTIN, EAN or UPC, only has to be declared where one actually exists for that product; where none exists, firms advising on the reform describe a specific code used to state that absence, rather than leaving the field empty. Commission Delegated Regulation (EU) 2026/1022, which amends the Union Customs Code's own Delegated Regulation (EU) 2015/2446, is the instrument cited for these definitions, opening voluntary filing from 1 July 2026 before the requirement becomes mandatory on 1 November 2026.
1 Jul 2026
The EU's €150 duty-free threshold ends; a temporary flat €3 duty applies per consignment. Product identifiers become available to file, voluntarily and without penalty for missing or incorrect data.
1 Nov 2026
Filing a product identifier becomes mandatory for each item in a B2C consignment valued up to €150. Advisors warn that declarations missing a required identifier risk being held or delayed at customs validation.
1 Nov 2026
A separate Union handling fee of €2 per item, under a different delegated act, is reported to take effect the same day, stacking on top of the flat duty introduced in July.
None of the firms reviewed for this article could point to a published penalty schedule tied specifically to a missing product identifier. What they describe instead is an operational consequence: a declaration the customs system cannot validate does not clear, which functions as its own form of enforcement regardless of whether a formal fine follows.
The carrier files the declaration; the brand's own catalogue has to supply the data
Most coverage of this deadline is written for the party that submits the customs declaration: the postal operator, courier or customs broker acting as declarant. Their checklist is real, systems need to accept a new data field, carriers need to map it into their customs messaging, but it treats the identifier as something to transmit, not something to produce. The merchant and manufacturer identifiers, and the fact of whether a standardised GTIN exists at all for a given SKU, are not data the carrier holds. They sit in the brand's own product master data, wherever that is kept, a PIM system, a spreadsheet, a marketplace listing built by a third-party seller.
That is the gap a carrier-readiness checklist cannot close. A customs broker's system can be fully upgraded for 1 November and still have nothing correct to transmit if the brand cannot tell it, SKU by SKU, which products carry a GTIN, which were deliberately never assigned one, and which simply were never checked. A bundle, a private-label item sourced from a contract manufacturer, or a marketplace listing aggregated from several suppliers are exactly the cases where that answer is least likely to already be clean in a brand's own systems.
1 Jul
2026: product identifiers become available to file on EU customs declarations, voluntarily and without penalty
1 Nov
2026: filing a product identifier becomes mandatory for every item in an EU B2C consignment valued up to €150
3
identifier types in the data set: merchant, non-standardised manufacturer, and standardised (where one exists)
Why it matters for brands
Brands selling directly to EU consumers, from outside the EU or through a non-EU warehouse, through their own site or through marketplace listings, are the ones whose product data this ultimately depends on, even though they rarely touch the customs declaration itself. The responsibility is split in a way plain readiness checklists miss: the carrier or customs broker is the declarant of record and files the data, but the brand is the only party that can say, with authority, whether a given SKU has a standardised identifier, what its manufacturer identifier is, and whether that information is current after a packaging change, a new supplier, or a private-label relaunch. A brand that cannot answer those three questions per SKU before 1 November is exporting a data gap to whichever carrier moves its parcels, one that surfaces as held or delayed shipments at the EU border rather than as a finding in the brand's own systems.
Frequently asked questions
What exactly is required on an EU customs declaration from 1 November 2026?
For each item in a business-to-consumer parcel valued at €150 or less entering the EU, the declaration must carry a merchant product identifier and a non-standardised manufacturer product identifier, both mandatory regardless of the product. A standardised identifier, typically a GTIN, EAN or UPC, must also be declared where one exists for that product; where none exists, the absence itself has to be declared rather than the field left blank. Filing has been possible on a voluntary, penalty-free basis since 1 July 2026; from 1 November it is required.
What happens to a parcel if its product identifier is missing or wrong?
Law and tax firms tracking the reform describe the same operational risk: a declaration the customs system cannot validate does not clear, so the shipment can be held or delayed at the border. None identified a published fine schedule tied specifically to a missing identifier, as distinct from that clearance risk itself. Before 1 November 2026, the same gap carries no penalty, since filing is still voluntary.
Who is responsible for providing the data: the carrier, or the brand?
The carrier or customs broker is typically the declarant that files the customs declaration, but the underlying data, the merchant and manufacturer identifiers and whether a standardised GTIN exists for a given SKU, originates in the selling brand's own product master data. A carrier's system being ready to transmit a product identifier on 1 November does not mean the brand behind the shipment has correct, current data to give it, particularly for bundles, private-label items and marketplace listings built from multiple suppliers.
Sources
- Universal Postal Union (UPU): FAQ on the EU elimination of the de minimis exemption, the intergovernmental postal body’s own guidance on the July and November 2026 changes
- Baker McKenzie Global Import Blog: "EU Low-Value Consignment Relief Abolished and EUR 3 Customs Duty Introduced From 1 July 2026", on Regulation (EU) 2026/382, Delegated Regulation (EU) 2026/1022 and the product identifier timeline
- KPMG: "EU legislation, guidance: Fixed customs duty, e-commerce", independent confirmation of the M-PID/NS-PID/S-PID structure
- RPC Legal: "EU ends duty-free treatment for low-value imports and introduces temporary price-per-item duty", Autumn 2026 consumer snapshot, independent confirmation of the 1 November 2026 mandatory date
- Ebner Stolz: "Customs: processing fee and product identification requirement from 1 November 2026", German tax and law firm client note dated 28 October 2026
Note on verification: this session's network access allows search but blocks direct page retrieval from eur-lex.europa.eu and from the European Commission's own taxation-customs.ec.europa.eu site. The 1 July 2026 voluntary start, the 1 November 2026 mandatory date, the €150 consignment-value scope, and the three-identifier structure (mandatory merchant and manufacturer identifiers, a standardised identifier declared only where one exists) were cross-checked across the Universal Postal Union's own FAQ, Baker McKenzie, KPMG, RPC Legal and Ebner Stolz, independent of one another. Sources disagree on which delegated act specifically introduces the separate €2 per-item handling fee reported for the same date; that fee is mentioned here only as context, since this article's subject is the product identifier requirement, not the fee. No published penalty schedule tied specifically to a missing identifier was found in any of the sources reviewed.
Frequently asked questions
What exactly is required on an EU customs declaration from 1 November 2026?
- For each item in a business-to-consumer parcel valued at €150 or less entering the EU, the declaration must carry a merchant product identifier and a non-standardised manufacturer product identifier, both mandatory regardless of the product. A standardised identifier, typically a GTIN, EAN or UPC, must also be declared where one exists for that product; where none exists, the absence itself has to be declared rather than the field left blank. Filing has been possible on a voluntary, penalty-free basis since 1 July 2026; from 1 November it is required.
What happens to a parcel if its product identifier is missing or wrong?
- Law and tax firms tracking the reform describe the same operational risk: a declaration the customs system cannot validate does not clear, so the shipment can be held or delayed at the border. None identified a published fine schedule tied specifically to a missing identifier, as distinct from that clearance risk itself. Before 1 November 2026, the same gap carries no penalty, since filing is still voluntary.
Who is responsible for providing the data: the carrier, or the brand?
- The carrier or customs broker is typically the declarant that files the customs declaration, but the underlying data, the merchant and manufacturer identifiers and whether a standardised GTIN exists for a given SKU, originates in the selling brand's own product master data. A carrier's system being ready to transmit a product identifier on 1 November does not mean the brand behind the shipment has correct, current data to give it, particularly for bundles, private-label items and marketplace listings built from multiple suppliers.
Related resources

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