New EU customs requirements from 1 November 2026

New EU customs requirements are expected to apply to goods imported into the European Union from 1 November 2026. These changes introduce mandatory Product Identifiers (PIDs) and a new Union Handling Fee (UHF). The UHF covers the costs incurred by customs authorities in carrying out customs clearance.

If you send goods into the EU from non-EU countries, it is important to review these requirements and ensure your systems and customs data are ready.

Please note that the information below is based on current Revenue guidance and project planning information. Certain implementation details remain subject to confirmation by the European Commission and Member States.

What is changing?

From 1 November 2026, Non-EU businesses selling goods to consumers in the EU will be required to provide Product Identifiers for goods valued at €150 or less. A new Union Handling Fee will also apply to eligible imports. 

Product Identifiers (PIDs)

Product Identifiers help customs authorities identify manufacturers, sellers and products being imported into the European Union.

From 1 November 2026, PIDs are expected to be mandatory for goods valued at €150 or less imported into the EU from non-EU countries under what is known as a distance sales contract. Import declarations that do not include the required identifiers may be rejected.

These PIDs include:

• Merchant Product Identifier (C127) – Mandatory in all cases
  The product code, item number or SKU used.
  
  
• Non-Standardised Manufacturer Product Identifier (C128) – Mandatory in all cases
  A manufacturer or supplier product code where available.
  
  
• Standardised Manufacturer Product Identifier (C129) – Where available
  A recognised product identifier such as a barcode, EAN, GTIN or ISBN.
  
  
• Code Y081 – Where C129 is not available
  Where a standardised manufacturer identifier is not available, Irish Revenue has advised that code Y081 should be used. 

Sample submission

The table below gives an example of the data you provide today and the additional PID information that will be required. 

Data field	Example	Status	What you need to do
Sender and recipient details	ABC Retail Ltd / Customer name and address	Current	Provide as normal
Product description	Men's running shoes, blue, size 42	Current	Provide as normal
Quantity	1	Current	Provide as normal
Item value and currency	45.00 EUR	Current	Provide as normal
Weight	0.80kg	Current	Provide as normal
Commodity / tariff code	Example code from your product record	Current	Provide as normal
Country of origin	IE	Current	Provide as normal
Merchant Product Identifier, C127	SHOE-12345	New	Add the merchant product identifier assigned by the seller, marketplace or platform
Non-standardised Manufacturer Product Identifier, C128	MFR-RUN-001	New	Add the non-standardised manufacturer product identifier assigned by the manufacturer, producer or supplier.
Standardised Manufacturer Product Identifier, C129	0123456789012	New	Where available, add the recognised standardised manufacturer product identifier, for example EAN, GTIN, barcode or ISBN.
No standardised identifier, Y081	Y081	New	No action required. An Post will apply this exception indicator only where no standardised manufacturer identifier exists.

Who is affected?

These requirements apply to goods that are valued at €150 or less and have been imported into the EU from non-EU countries.

Revenue's current guidance indicates that PID requirements do not apply to:

• Business-to-Business (B2B) shipments
• Consumer-to-Consumer (C2C) shipments

Union Handling Fee (UHF)

The Union Handling Fee is a new EU fee that covers the costs incurred by customs authorities in carrying out customs clearance for goods sold through distance sales. It is planned to apply from 1 November 2026.
The UHF:

• Applies to goods coming from Non-EU countries
• Is €2 per distinct line item in a shipment.
• Is separate from any customs duty that may be due.
• Is subject to VAT.
• Is non-refundable as a matter of EU customs law.

Further technical and operational details are expected from EU and national customs authorities.

What should businesses do now?

To prepare for the upcoming changes, businesses should:

Review your product data

Ensure product records contain:

• Merchant product identifiers
• Manufacturer product identifiers
• Standardised product identifiers where available

Assess system readiness

Review whether your systems, marketplaces, fulfilment platforms and customs interfaces can capture and transmit the required PID information.

Engage with your technology providers

If you submit customs information electronically, speak with your software provider or integration partner about any changes required for November 2026.

Monitor updates

Additional guidance and technical specifications may be published before implementation. Businesses should continue to monitor communications from Revenue and relevant customs authorities.

How An Post is preparing

An Post is working across customer communications, systems, operational processes and testing activities to support implementation of the new requirements ahead of 1 November 2026.

Subject to confirmation

This page is based on current Revenue presentations and project information available in September 2026. Certain elements, including some technical implementation details, remain subject to confirmation by EU authorities and Revenue.

FAQs