UK businesses selling lower-value products into the EU are now facing a further change in the way their consignments are declared.
Since 1 July 2026, the EU has applied a temporary €3 customs duty per item on distance-sale consignments valued at up to €150 and imported from outside the EU. It replaces the previous duty exemption for low-value goods and is due to remain in place until 1 July 2028, when the EU Customs Data Hub for e-commerce is expected to be operational.
However, the next important date for sellers, importers, parcel operators and customs representatives is 1 November 2026. From then, Product Identifiers (PIDs) will become mandatory within relevant customs declarations.
The requirement is intended to give customs authorities clearer, more consistent information about the goods entering the EU. In practice, this should improve traceability and help identify unsafe, non-compliant or inaccurately described products before they reach the market. PIDs can already be declared voluntarily, giving businesses an opportunity to prepare before the requirement becomes compulsory.
For UK businesses shipping e-commerce orders to EU consumers, the change underlines the importance of accurate product data. Sellers should review whether their product descriptions, classifications, values and item-level information are complete and capable of being provided consistently to the carrier, parcel operator or customs representative handling the declaration.
The €3 duty is calculated per item type rather than simply per parcel. For example, a consignment containing a T-shirt and a watch would attract €6, while five identical T-shirts would be treated as one item for this purpose.
There are some exceptions, including certain goods qualifying for preferential trade arrangements, so the exact treatment will depend on the goods, declaration method and VAT arrangements used.
The UK has been much slower than the EU and the US to respond to the rapid growth of high-volume Chinese e-commerce retailers. While it recently confirmed plans to remove the duty relief for low-value imports of £135 or less, the deadline for this taking effect is by October 2028.
Globally, the direction of travel is clear: low-value e-commerce movements are receiving much closer customs scrutiny, with more accurate product and item-level data becoming increasingly important.
