UK businesses selling lower-value goods to EU consumers should review their product data and customs arrangements ahead of new requirements taking effect on 1 November 2026.
The changes follow the introduction of a temporary €3 customs duty in July and form part of the EU’s wider efforts to strengthen oversight of e-commerce imports.
Product Identifiers become mandatory
From 1 November 2026, Product Identifiers (PIDs) become mandatory in relevant customs declarations for distance-sale consignments with an intrinsic value of up to €150.
The requirement mainly affects sales to consumers, with ordinary business-to-business movements generally outside its scope. PIDs have been accepted voluntarily since July, allowing businesses time to prepare.
These identifiers will help customs authorities trace products and identify unsafe or non-compliant goods. Sellers should confirm with their carrier or customs representative which identifiers they need to provide and how to submit them.
How the €3 customs duty works
Since 1 July 2026, qualifying low-value imports into the EU have attracted a temporary €3 customs duty, replacing the previous duty exemption.
The charge is calculated by tariff classification rather than simply by parcel or quantity. For example, the Commission illustrates that five T-shirts attract €3, while a parcel containing one T-shirt and one watch attracts €6.
Certain goods benefiting from preferential trade arrangements can be excluded, subject to conditions. These include using a full H1 customs declaration and VAT not having been collected through the Import One Stop Shop (IOSS). Shipping goods from the UK does not automatically make them eligible for preferential treatment.
A separate handling fee is expected
A separate €2 Union handling fee per item is expected to apply from 1 November 2026, subject to completion of the relevant legislative process.
This fee is intended to cover customs processing costs and can also apply to qualifying distance-sale consignments valued above €150.
The temporary €3 duty is scheduled to remain in place until 1 July 2028, when the EU Customs Data Hub for e-commerce is due to become operational and normal customs tariffs are expected to apply.
What should UK sellers do now?
Businesses should check that their product records contain clear descriptions, accurate commodity codes, values, origin information and the required product identifiers.
It is also a good time to confirm how this information reaches the organisation submitting the customs declaration, who accounts for the applicable charges, and whether pricing and delivery terms reflect the additional costs.
Preparing accurate, consistent information ahead of November can help reduce avoidable customs queries and make delivery costs clearer for customers.
If your business ships goods to the EU, Beckchoice can help you review your freight and customs arrangements. Contact our team to discuss your requirements.