EU Customs Reform: Product Identifiers and New Customs Handling Fee applicable for all B2C Distance Sales into the EU from 1 November 2026
From 1 November 2026, the EU is expected to introduce a Customs Handling Fee of approximately €2 per item line on all B2C distance sales imported into the EU, irrespective of shipment value. The final amount is still to be confirmed in the EU Delegated and Implementing Acts anticipated for September 2026.
Alongside the fee, new mandatory product identifier data requirements will apply at item level. Both measures are in addition to the 3€ duty per line item on consignments valued up to €150 already in force since 1 July 2026. Together, they mark a structural shift in how cross-border e-commerce products are cleared into the European market.
What e-commerce businesses should prepare for:
Customs Handling Fee: Charged at item level, not parcel level. A parcel containing two distinct product lines incurs two fees. The exact amount will be confirmed in September 2026.
Mandatory Product Identifiers (PIDs): Customs authorities will require three categories of product identification for each declared item:
- M-PID (Merchant Product Identifier): Mandatory. The seller's own product code or SKU, such as an Amazon ASIN, unique to each platform.
- NS-PID (Non-Standardized Manufacturer Product Identifier): Mandatory. A unique supplier or factory reference identifying a specific product variant.
- S-PID (Standardized Manufacturer Product Identifier): Required when available. An internationally recognized identifier such as a GTIN, EAN, or UPC barcode.
Non-compliance will have direct consequences: shipments may be held, refused EU market access, or subject to fines for missing, incomplete, or inaccurate PID data. Gathering and validating identifier data across a full product catalogue takes time.
Landmark Global supports clients with product data readiness assessments, customs declaration expertise, and operational guidance to maintain compliant and uninterrupted EU cross-border flows. Contact your Landmark Global representative to assess your readiness before the November deadline.
Note: This info is based on the legal texts and guidance document as currently available. More detailed information is expected in the New (amended) Delegated and Implementing Acts (to be expected for September 2026).
FAQ: EU Customs Reform, 1 November 2026
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Two new requirements are expected for all B2C distance sales imported into the EU: a Customs Handling Fee per item line and mandatory product identifier data on every customs declaration, regardless of shipment value.
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The fee is currently proposed at approximately €2 per item line. It applies at item level, not parcel level, and is charged on top of the €3 duty per item line already in force since July 2026. The exact amount will be confirmed in EU implementing legislation expected in September 2026.
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Three types of Product Identifiers (PIDs) will be needed for each declared item:
- The Merchant Product Identifier unique identifier of the Merchant SKU or item code (M-PID, mandatory)
- Non-Standardised Manufacturer Product Identifiera unique manufacturer or supplier reference (NS-PID, mandatory)
- Standardised Manufacturer Product Identifieran internationally recognized barcode such as a GTIN, EAN, or UPC (S-PID, only required when available).
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Shipments with missing, incomplete, or inaccurate product data may be held or refused EU market access. Fines can also be imposed for non-compliance with the product identifier obligation.
