EU shipping changes, what changed on the 1st of July and the 1st of November 2026
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At a glance
Sending parcels to the EU has got more expensive and more data-heavy this year. Here is what you need to know.
1 July 2026
€3
The EU introduced a flat €3 customs duty on most business-to-consumer (B2C) parcels worth €150 or less.
The old duty-free treatment for low-value parcels has ended.
1 November 2026
€2 + PIDs
Three more changes arrive:
A new €2 EU handling fee per item, on top of the €3 duty.
Mandatory Product Identifiers (PIDs) for every item in a B2C parcel, whatever its value.
The €2 fee also applies over €150. The €3 duty does not.
Gifts
Genuine personal gifts worth €45 or under, sent from one person to another, are still exempt from the €3 duty.
What's next?
The EU is calling the current rules temporary. A full customs reform, including the removal of the €150 threshold, is expected around mid 2028.
For Individuals
Sending a gift to family or friends in the EU
Gifts worth €45 or under
No extra duty, exactly as before. Choose "Gift" as the category on the customs declaration and fill in every detail requested.
Gifts worth more than €45
The €3 duty applies per HS code, up to a combined parcel value of €150; additionally, the €2 handling fee is payable per HS code from 1 November 2026.
Give your recipient a heads-up
They'll be asked to pay any unpaid duty charges before they can collect the parcel. To avoid this you can decide to deliver it duty paid (DDP). Find out more.
Mixed parcels cost more
Charges are counted per HS code, so a parcel with several different types of items can attract several sets of charges.
Here's an example: a gift worth more than €45 with two different types of item inside could face two lots of €3 duty and two lots of €2 handling fee. That is €10 in total, plus any VAT or carrier admin charge.
Do the new data rules affect private senders?
The Product Identifier rule applies to business-to-consumer shipments. If you're an individual sending a gift, describe every item clearly and accurately on the customs form, and check with your chosen carrier before you send.
Tips for private senders
Sending a personal parcel to the EU? A few simple steps can help your gift reach its destination smoothly and avoid unexpected customs charges or delays.
Be specific. Describe each item precisely. "Gift" or "stuff" on its own isn't enough.
Declare the true value. To qualify for the €45 exemption, the parcel must be a genuine personal gift between individuals.
For businesses
What an EU parcel now costs you or your customer
From 1 November 2026, every item on a B2C customs declaration to the EU can carry:
€3 customs duty per item/product line, on consignments of €150 or less. This has applied since 1 July 2026 and is expected to run to about 1 July 2028. IOSS-registered sellers still pay it.
€2 Union handling fee per item/product line, from 1 November 2026, at any consignment value.
VAT at the customer's country rate. On consignments up to €150 sold through IOSS, or through a marketplace acting as deemed supplier, VAT is collected at checkout. Above €150, import VAT is collected on arrival unless you prepay through a DDP service.
Carrier charges for collecting duty, VAT, and fees from your customer if you haven't prepaid.
That makes €5 of EU charges per item before VAT and postage. A parcel with three different product lines will carry a total of €15 worth of charges.
Product Identifiers: mandatory from 1 November 2026
From 1 November 2026, every item/product line in a B2C shipment into the EU must have its own Product Identifiers, whatever the value. Customs can hold, delay, or reject parcels with any missing data.
There are up to three identifiers per item:
M-PID (Merchant Product ID)
Your own identifier, usually a SKU.
NS-PID (Non-Standardised Manufacturer Product ID)
The manufacturer's own model or part number. This is the one most sellers are missing.
S-PID (Standardised Product ID)
An internationally recognised code such as a GTIN, EAN, UPC or ISBN.
What to keep in mind:
Identifiers must be set at variant level. A t-shirt in three colours and four sizes is 12 products, and each needs its own set of unique product identifiers.
Batch-level and lot-level identifiers are rejected.
Since 2 February 2026, the EU has also required clearer customs descriptions under its ICS2 programme. Avoid brand names, colours, serial numbers and internal codes. Say what the product is, its essential characteristics, and what it is made from.
What your business should do
Here are the key steps your business can take to prepare for the changes, minimise unexpected costs and keep your EU deliveries running smoothly.
Consider Delivering Duty Paid (DDP). With DDP, you prepay and build the cost into your pricing. With DDU, your customer is asked to pay on delivery, which can lead to refused parcels. Find out more.
Audit your product catalogue. Check that every EU-bound product has an M-PID, NS-PID and S-PID at the variant level. Contact manufacturers early for missing NS-PIDs, because that step takes the longest.
Use bulk export and import in your shipping software rather than editing products one by one.
Tidy up your customs data. Make sure HS codes, parcel values, recipient details, and product descriptions are accurate and align with EU requirements.
Check your marketplace settings. Selling through Amazon, eBay, Etsy or TikTok Shop doesn't remove the duty or handling fee. Marketplaces collect VAT on consignments up to €150 as a deemed supplier, but the customs charges still attach to the parcel.
Consider EU stock. Goods imported in bulk are cleared once under normal duty rates, and later sales carry no per-item duty or handling fee. You will need an EU VAT registration in the storage country, plus One Stop Shop for sales across the EU.
Keep your books right. Record duty and handling fees as a cost of sale, not as VAT, so they stay out of your VAT return.
Plan for returns. For B2C returns, duty isn't automatically refundable once goods are released into free circulation.
What hasn't changed
While the new rules introduce additional costs and requirements, some aspects of EU shipping remain the same. Here’s what businesses still need to know.
B2B imports follow normal customs rules.
IOSS covers VAT only. It doesn't cover the €3 duty or €2 handling fee.