EU E-Commerce Customs Changes: What B2C Shippers Need to Know Before November 2026

Businesses selling goods directly to consumers in the European Union are facing further changes to the Customs requirements for e-commerce shipments.

Changes have already been introduced during 2026, including a new temporary Customs duty on low-value consignments. From 1 November 2026, additional product information will also become mandatory for relevant B2C shipments entering the EU.

For UK businesses selling directly to EU consumers, now is the time to check that the required product information is available and can be passed to carriers when goods are shipped.

What Changed in July 2026?

From 1 July 2026, the previous Customs duty exemption for qualifying e-commerce consignments valued at up to €150 was replaced by a temporary €3 Customs duty per item category.

The charge is based on the commodity code and tariff classification of the goods rather than simply the number of individual physical products in a parcel.

For example, several identical products classified under the same tariff subheading can attract one €3 charge, while a parcel containing products falling under different classifications may attract multiple charges.

This is a temporary arrangement ahead of wider reforms to the EU Customs system, including the planned introduction of the EU Customs Data Hub for e-commerce in 2028.

What Changes From 1 November 2026?

From 1 November 2026, Product Identifiers (PIDs) become mandatory for relevant e-commerce goods sold and imported into the EU.

PIDs provide Customs authorities with more detailed information about the individual products entering the EU, helping improve product traceability and identify goods that may not comply with EU safety or regulatory requirements.

The additional PID information could be provided voluntarily from 1 July 2026, but becomes mandatory from November.

The requirements apply to relevant B2C e-commerce shipments whether IOSS or non-IOSS arrangements are being used.

What Product Identifiers Will Be Required?

Businesses will need to provide additional identifiers for each relevant product line:

• Merchant Product Identifier (M-PID) – Mandatory: The seller or platform's own product identifier, typically the SKU or product code used for the product listing.
• Non-Standardised Manufacturer Product Identifier (NS-PID) – Mandatory: The manufacturer's own product or model reference. This should be the manufacturer's identifier rather than simply repeating the seller's Merchant PID.
• Standardised Product Identifier (S-PID) – Where available: An internationally recognised product identifier such as a GTIN, EAN, UPC or ISBN. Where a standardised identifier does not exist, the appropriate exemption information will need to be provided.

For many businesses, the challenge may not be their own SKU, which will usually already exist within their systems, but identifying and recording the correct manufacturer and standardised product references.

Why Product Data Is Becoming More Important

Businesses shipping internationally are already accustomed to providing Customs information including commodity codes, product descriptions, values, weights and countries of origin.

The introduction of mandatory PIDs adds another layer of product-level information.

A business may hold its own SKU for a product, for example, but not currently record the manufacturer's original product reference or GTIN/EAN within its e-commerce, ERP, order management or warehouse system.

It is also important that this information can be passed through to the carrier when the shipment is created. Carriers and logistics providers are updating their systems and integrations ahead of the November deadline, but businesses need to make sure their own product data is ready too.

Missing or inaccurate information could result in Customs clearance delays or parcels being returned.

A New EU Customs Handling Fee Is Also Coming

A separate EU-wide Customs handling fee for small e-commerce consignments is also due to be introduced by 1 November 2026.

This should not be confused with the temporary €3 Customs duty introduced in July. The handling fee is intended to contribute towards the cost of Customs controls associated with the very large volume of small parcels entering the EU.

At the time of writing, the European Commission is due to determine the level of the fee before EU member states begin applying it.

Businesses should therefore be aware that the November changes are not limited to additional data requirements and may also affect the overall cost of sending e-commerce orders into the EU.

What Should B2C Shippers Be Doing Now?

Businesses selling directly to consumers in the EU should review their product data and shipping processes ahead of the November deadline.

This should include:

• Identifying which shipments will fall within the new requirements
• Checking that every relevant product has a Merchant PID
• Obtaining the manufacturer's own product or model reference
• Identifying any available GTIN, EAN, UPC, ISBN or other standardised identifier
• Reviewing product data held within e-commerce, ERP, OMS and WMS platforms
• Confirming how the additional PID information will be passed to carriers
• Checking that existing Customs information, including product descriptions, commodity codes and countries of origin, remains accurate
• Testing updated shipping processes before the requirements become mandatory

The important point is not simply having the information available somewhere within the business. It needs to be accurate, recorded against the correct products and available when the shipment is created.

How RWLS Can Help

As a freight forwarding, Customs clearance, warehousing and fulfilment provider, RWLS supports businesses shipping goods between the UK and European Union.

For fulfilment customers, we can work with businesses to understand the product and Customs data required for EU-bound orders and review how that information is provided through warehouse and carrier processes.

For businesses managing their own fulfilment, we can also support the Customs and logistics requirements associated with moving goods into the EU.

If you are unsure how the November 2026 EU e-commerce changes may affect your shipments, please contact the RWLS team.

Please note: The information in this article is based on European Commission guidance available as at September 2026. EU e-commerce Customs requirements and supporting guidance continue to develop. Businesses should check the latest official guidance or seek appropriate professional advice when assessing their individual obligations.