Starting July 1, 2026, the EU will officially eliminate the tariff exemption for low-value parcels under €150. Small parcels sent to the 27 EU member states, regardless of their value, will now be subject to tariffs.
How do you collect payments for B2C and B2B?
B2C (sold to individual consumers): A fixed tariff of €3 is levied per HS code, based on the number of goods in the package. For example, if a package contains two types of goods (two HS codes), the tariff will be €6. This €3 tariff is a temporary measure; it is expected to be replaced by the normal tariff rate after the EU Customs Data Center goes online in 2028.
B2B (sent to businesses): B2B imports that have already registered for VAT are not affected by the cancellation of the low-value duty exemption and are subject to the standard tariff rate.
Regardless of whether it's prepaid or cash on delivery, the official invoice from the courier company will prevail. If the customs duty invoice is rejected (due to the recipient refusing to pay or being unreachable), the courier company will directly collect the additional fee from the sender. By shipping, you agree to these terms.
Product Identifier (PID): Three codes that must be provided.
The new regulations also require that consumer goods valued at less than €150 imported into the EU must be accompanied by three Product Identifiers (PIDs) for customs clearance. Without these PIDs, customs clearance will be impossible, and the goods cannot be delivered.
What are the three codes?
1. Seller Product Identifier
Your own product ID. This is the number you assign to your product in the store or system, such as SKU.
Example:
SKU-2026001SHOP-A001ITEM-88372
Where to find it: It's in your e-commerce backend, ERP system, and product management table. If you're selling on Amazon, it's the ASIN; on AliExpress, it's the platform product ID.
2. Non-standardized Manufacturer Product Identifier
An internal number assigned to a product by the manufacturer (factory). It can be understood as a model code or part number within the factory.
Example:
MFG-WH2025-APN-RC-3847- Product models within the manufacturer, such as
HX-6800S
Where to find it: Ask your supplier or factory for the internal model number of each product. If you have your own brand, it's the number in your factory's system.
3. Standardized Manufacturer Product Identifier
Globally recognized product barcode numbers. The most common are EAN-13 and UPC codes. Not all products have them, but if they do, they must be provided.
Example:
- EAN-13:
6901234567890(A 13-digit barcode on the product packaging) - UPC:
012345678905(12-digit number, common in the North American market)
Where to find it: Look for the barcode numbers on the product packaging. If your product is registered with a GS1 barcode, you can find it by logging into your GS1 account. If the product does not have a barcode, this field can be left blank.
Which items need to be filled in?
- Consumer goods with a single item value of ≤150 euros
- B2C direct sales or sales through a platform
- Imports into the EU customs territory
No field required: B2B imports that have already registered for VAT.
What would happen if we didn't provide it?
Goods cannot be cleared through customs because the courier company, acting as the customs broker, cannot submit complete data to customs. As a result, customs will not release the goods, and your customer will not receive them.
How should I fill out a commercial invoice?
Add these three codes after each line of goods on the commercial invoice. For example:
| Product Description | quantity | unit price | Merchant Product Identification Code | Non-standard manufacturer identification code | Standardized Manufacturer Identifier |
|---|---|---|---|---|---|
| 60% Cotton/40% Polyester Women's T-shirt | 50 pieces | $8 | SKU-TSHIRT-001 | MFG-WH2025-A | 6901234567890 |
| TPU+PC material phone case | 100 | $3 | SKU-CASE-002 | HX-6800S | — |
Time Node
- July 1, 2026Tariff exemption cancelled + Product identification code requirement takes effect
- November 1, 2026Product identification codes will be mandatory (with a transition period from July 1st to October 31st); meanwhile, the EU plans to impose a uniform EU-wide handling fee on low-value goods, the amount of which is yet to be determined.
- 2028The EU Customs Data Center went online, and the €3 temporary tariff was changed to be levied at the normal rate.
All 27 EU member states are affected.
Germany, France, Italy, Spain, Netherlands, Belgium, Luxembourg, Ireland, Austria, Sweden, Denmark, Finland, Portugal, Greece, Malta, Cyprus, Croatia, Poland, Czech Republic, Slovakia, Hungary, Slovenia, Romania, Bulgaria, Estonia, Latvia, Lithuania.
How should sellers respond?
- Organize product dataCompile the SKU, manufacturer number, and EAN/UPC barcode of each product into a table.
- Contact suppliersRequest internal product model numbers from the factory.
- Check barcodeFor products with EAN/UPC, confirm the coding is correct; for those without, consider registering GS1.
- Improve recipient informationRecipient's email address is required. Without it, customs notifications cannot be sent and goods cannot be delivered.
- HS code is at least 6 digitsEnsure the HS code of each product is accurate.
- Calculate new costsEach HS code adds 3 euros; the cost will increase for packages with a wide variety of goods. Therefore, it's advisable to include the tariff in the pricing upfront.
To check tariff rates and the latest shipping costs for various EU countries, you can visit [website address]. CZL Express shipping cost inquiry.
Reference source:FedEx EU Product Identification Code Guide ｜ Details of FedEx EU Customs Reform ｜ CZL Product Identification Code Special Topic