As of July 1, 2026, the EU regulations have changed:
1) The small duty exemption for low-value imported goods to the EU has been cancelled.
2) For B2C goods valued at 150 euros or less, a 3-euro duty will be levied for each customs import declaration line (based on the tariff classification, it may include one or more items of goods).
3) For B2C goods valued at 150 euros or less, the merchant product identification code, non-standardized manufacturer product identification code, and standardized manufacturer product identification code (if any) will become mandatory items. According to the guidance of the EU authorities, we strongly recommend that you add these three product identification codes from now on to prepare for the mandatory implementation on November 1, 2026, in order to help ensure the smooth customs clearance of low-value shipments arriving in the EU.

Exceptions
1) For B2B recipients who have registered for value-added tax, the standard duty rate applies.
2) For goods under free trade agreements:
- Those not sold through the EU Import One-Stop Shop (IOSS) program can apply for duty reduction.
- Those sold through the IOSS program will be levied a 3-euro duty per declaration line.

For the following shipments, sellers need to provide a product identification code (PID) for each item in the shipment:
1) Shipment value not exceeding 150 euros
2) B2C shipment
3) Shipment imported to the EU
PID is only applicable to B2C shipments. If the recipient has registered VAT in the destination country, it is a B2B shipment and no PID is required.