This article explains the new EU customs rules taking effect on 1 July 2026, what they mean for your shipments, and what you need to do in Easyship before the deadline.
Overview
From 1 July 2026, two new rules apply to small parcels shipped into the EU from non-EU countries:
- A €3 customs duty per unique HS code + country of origin combination on eligible shipments
- Three Product Identifiers (PIDs) that are options on EU-bound shipments via FedEx and UPS
These changes affect low-value cross-border shipments (≤€150 declared value) sent to EU member states. Action is required before the deadline to stay compliant and avoid delays or unexpected costs.
Note: Further EU import regulation changes are expected in November 2026, including an additional parcel-level fee. Easyship will update this article as details are confirmed.
What's Changing
1. €3 Small Parcel Duty
A fixed €3 fee applies per unique HS code + country of origin (COO) combination within an eligible shipment.
All four conditions must be true for the duty to apply:
- Sender is a taxable person (a business)
- Destination is an EU member state
- Declared value is ≤€150 (goods only)
- Recipient has no VAT ID (B2C)
Note: C2C shipments are technically not subject to the duty, but because most carrier systems cannot reliably identify whether a sender is a business or a consumer, the duty may still be applied in practice. Easyship will update guidance as carrier-level identification improves.
Not affected:
- Shipments with a declared value over €150
- Shipments via DHL or other carriers not currently in scope
- EU-to-EU (intra-EU) shipments
- C2C shipments (consumer-to-consumer)
- C2B shipments (customer returns)
Important — how the duty interacts with VAT: The €3 duty is included in the dutiable value before VAT is calculated. This means VAT is charged on the total landed cost including the duty, slightly increasing the overall tax amount per shipment.
How the duty is calculated — example:
A shipment to Germany (B2C, declared value €80) containing:
| Item | HS Code | Country of Origin | €3 Charge? |
| Cotton T-Shirt (Blue, M) | 6109.10 | Bangladesh | Yes — 1st unique HS code |
| Cotton T-Shirt (Red, L) | 6109.10 | Bangladesh | No — same HS code & COO |
| Denim Jeans | 6203.42 | Bangladesh | Yes — 2nd unique HS code |
Total duty: €6.00 (2 unique HS + COO combinations × €3)
2. Product Identifiers (PIDs)
FedEx and UPS now require three product identifiers per item on EU customs forms.
| Identifier | Description |
| Merchant PID | Your own product code / platform seller ID |
| Manufacturer PID | Supplier's or manufacturer's product code |
| GTIN / Barcode | Standard barcode (EAN, UPC, etc.) — optional if one exists |
Phased timeline:
- 1 July – 31 October 2026: PIDs are optional
- From 1 November 2026: PIDs are mandatory on all eligible EU-bound shipments
Shortcut: Merchants with a valid VAT ID registered on their Easyship account are exempt from the PID requirement entirely. If you ship regularly to the EU, this is the simplest route to compliance.
Marketplace sellers: Most marketplaces (e.g. Amazon) do not currently store the specific identifiers the EU requires. Monitor whether your platform updates its systems, or consider VAT registration as an alternative compliance route.
What You Need to Do
Dashboard Setup (Before 1 July 2026)
- Go to your Product Catalogue and update your product listings to include the required PID fields.
- Map your Merchant PID and Manufacturer PID for each product.
Bulk CSV upload is supported for large catalogues.
At the Time of Shipment
- Collect the recipient's email address (required for eligible shipments).
- Review and verify any auto-filled PIDs before confirming.
- For B2B shipments, enter the recipient's VAT/EORI number — this skips the PID requirement and confirms B2B status.
FAQs
Does this apply to all my EU shipments?
No. The duty applies when all four conditions are met: the destination is an EU member state, the declared value is ≤€150, and the recipient is B2C (no VAT ID). Shipments over €150 or to B2B recipients with a VAT/EORI number are not affected.
Is the €3 duty charged once per parcel or once per item?
Neither exactly. It's charged once per unique HS code + country of origin combination within the shipment. Multiple items sharing the same HS code and COO count as one charge. Items with different HS codes or different countries of origin each trigger a separate €3 fee.
Will customer returns be charged the €3 duty?
Yes. The €3 duty is non-refundable under the current regulation, including on return shipments leaving the EU. Return Goods Relief may be available for items originally exported from the EU — speak to your logistics team about applying the correct customs procedure codes. Easyship will update guidance on this as carrier processes are confirmed.
Do I need PIDs if I have a VAT ID?
No. Merchants with a valid VAT ID registered on their Easyship account are exempt from the product identifier requirement. This is the most straightforward compliance route for frequent EU shippers.
What is the risk of double VAT if I use IOSS?
If your shipping provider cannot pass your IOSS number to the carrier, VAT may be collected at checkout and again at customs clearance. Confirm with Easyship that your IOSS number is being correctly transmitted to all relevant couriers.
Are there more EU changes coming after July?
Yes. An additional parcel-level fee is expected from November 2026. Details are still being finalised. Easyship will publish updates as the regulations are confirmed.