EU Customs Update
Phase 2: Mandatory Product Identifiers (PIDs)
Effective Date: 1 November 2026
Following the removal of the €150 duty-free threshold in July 2026 (Phase 1), the European Union is introducing mandatory digital Product Identifiers (PIDs) and a new EU-wide customs handling fee from 1 November 2026.
IMPORTANT: The Product Identifier is a mandatory line-item requirement set directly by the European Union and is not specific to any carrier. All express carriers require this data to complete import customs clearance. If mandatory line-item PIDs are missing or left out of your electronic shipping data, the carrier will not be able to clear your goods, which may result in customs delays or the shipment being returned to origin (RTO) at your expense.
This measure ensures that every product entering the EU27 is linked to a verified manufacturer and merchant prior to border arrival.
Scope & Exemptions
- In Scope: All business-to-consumer (B2C) commercial goods destined for the EU27, regardless of value (both below and above €150), across all VAT schemes (IOSS, standard import VAT, and courier schemes).
- Exempt: Business-to-business (B2B) shipments with a registered business recipient, documents (DOX), and inbound consumer returns.
Mandatory Line-Item Data
From 1 November 2026, electronic pre-clearance data must include the following for every product line item:
- Merchant PID (M-PID / TARIC code C127), Mandatory: Your internal SKU, online listing ID, or item reference code.
- Non-Standardised Manufacturer PID (NS-PID / TARIC code C128), Mandatory: The manufacturer or supplier part/model reference number. (Note: If your catalogue uses the supplier part number as your internal SKU, your M-PID and NS-PID may be identical.)
- Standardised Manufacturer PID (S-PID / TARIC code C129), Mandatory where available: An internationally recognised barcode (e.g. GTIN, EAN, UPC, or ISBN). Unbranded or custom goods without a barcode must be flagged accordingly per system rules.
EU Customs Charges
There are also changes to customs duties for certain low-value B2C/e-commerce shipments.
A new EU customs handling fee is also being introduced. Further details regarding the applicable fee and how it will be applied will be provided once the relevant information and charges have been formally confirmed.
Any applicable customs duties, taxes, clearance charges or government-imposed fees are separate from SMA Worldwide’s transportation charges and may be payable by the importer/recipient, depending on the agreed shipping terms.
Shipper Impact & Action Checklist
EU Customs authorities will validate PID fields electronically; data accuracy remains the legal responsibility of the exporter.
Non-compliant declarations may result in:
- Customs holds
- Significant clearance delays
- Additional information requests
- Additional clearance costs
- Return-to-origin (RTO) at the shipper’s expense
To Prepare for 1 November 2026
- Update Product Catalogues: Populate internal SKUs (M-PID), supplier part numbers (NS-PID), and barcodes (S-PID) across your ERP, WMS and e-commerce platforms.
- Ensure Complete Electronic Invoices: Transmit accurate HS codes, values, item descriptions, and complete recipient contact details (full name, email and mobile number) digitally.
- Provide Complete Product Information: Ensure the required PID information is available and accurate when arranging your shipment.
Further Information
If you are unsure whether these requirements apply to your shipment or require further information, please refer to the European Commission’s official Customs website:
https://taxation-customs.ec.europa.eu/customs_en
Alternatively, please contact SMA Worldwide before arranging your shipment and we will be happy to assist.
If you have any immediate operational questions, please contact the SMA team, who are here to assist you.
