Key dates
| ↕ | ↕ |
|---|---|
| July 1, 2026 | PIDs become available/requested on distance-sale declarations. Voluntary—no penalties for missing data. |
| November 1, 2026 | PIDs become mandatory. Customs can reject, hold, or investigate declarations missing required PID data. |
What's required
Three identifier types are reported per product line item:
| ↕ | ↕ | ↕ |
|---|---|---|
| Merchant Product Identifier (M-PID) | Mandatory | Assigned by the online seller, marketplace, or platform—typically the merchant's own SKU or item code. |
| Non-Standardised Manufacturer Product Identifier (NS-PID) | Mandatory | The manufacturer's, producer's, or supplier's own proprietary product code. If none exists, one should be assigned. |
| Standardised Manufacturer Product Identifier (S-PID) | Where it exists | A globally standardized code such as GTIN, EAN, UPC, or ISBN. |
These are reported using TARIC document codes C127 (M-PID), C128 (NS-PID), and C129 (S-PID), plus exception code Y081 when no NS-PID exists, under data element 12 03 000 000 Supporting document on H1, H6, and H7 declaration types. The data element is repeatable per item when a shipment contains multiple products.
Who's responsible
- Online sellers, marketplaces, and platforms assign and communicate the M-PID.
- Manufacturers, producers, and suppliers assign the NS-PID and, where one exists, the S-PID.
- Declarants are responsible for providing all applicable PIDs to customs.
How this relates to the €3 customs duty
Both the PID requirement and the €3 customs duty come from the same July 2026 reform package, but they're separate mechanisms. The €150 duty-free threshold was eliminated July 1, 2026 (Council Regulation (EU) 2026/382), replaced by a temporary flat €3 duty per line item on B2C consignments valued at €150 or less (through July 1, 2028).
PIDs don't change whether a duty applies—they're a parallel declaration and traceability requirement that applies regardless of the €3 duty status of the shipment.
Exceptions and administrative tolerance
EU guidance calls out simplified treatment for a few categories, including:
- Unprocessed agricultural and perishable goods (HS Chapters 1–15)
- Hand-made and artisanal goods (select commodity codes)
- Antiques, collectibles, and art (HS 9701–9706)
- Medical devices—a UDI-DI is deemed compliant; legacy devices may use a CELEX number instead
- Medicinal and pharmaceutical products—the existing product code (AI 01) may be used as the S-PID
Primary sources
- European Commission—EU Customs Reform
- European Commission—Customs Guidance on the €3 customs duty
- European Commission—€3 Customs Duty VAT Guidelines
- European Commission (Access2Markets)
- Council Regulation (EU) 2026/382
- Commission Delegated Regulation (EU) 2026/1022
- FedEx—EU Product Identifier (PID) guide
EU Product Identifiers (PID)
Learn what the EU's new Product Identifier requirement means for distance-sale customs declarations.
As part of the EU's 2026 customs reform, distance sales of imported goods (DSIG)—B2C shipments sold directly to EU consumers, including through marketplaces—must now include structured product identifiers on the customs declaration, in addition to the standard commodity classification.
The requirement flows from Commission Delegated Regulation (EU) 2026/1022 of 30 June 2026, which amends Commission Delegated Regulation (EU) 2015/2446 (the Union Customs Code Delegated Act) to formally define the M-PID, NS-PID, and S-PID and require them on H1/H6/H7 declarations. Per the European Commission's own guidance, the requirement applies to all distance-sale goods regardless of value—broader than the €3 duty, which is limited to consignments valued at €150 or less. B2B imports to VAT-registered recipients are exempt.