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Customs and trade

European Union · Administrative guidance

EU confirms product-identifier reporting for distance-sale imports

Published 2 min read

On 3 November 2026, the European Commission confirmed that product identifiers are mandatory in customs declarations for distance-sale imports from 1 November. Groups should reconcile product records and declarant data flows, rather than treating this as a new tax rate.

Official document:
3 November 2026 Commission notice; Delegated Regulation (EU) 2026/1022 Article 2(3) and Annex point 2(a)–(b), amending Delegated Regulation (EU) 2015/2446 Annex B
Development date:
2026-11-03

Three different identifiers

The notice distinguishes the merchant reference used on the selling website or platform, the manufacturer’s own model or part reference, and an internationally standardised identifier such as an EAN, UPC or ISBN. Where the product has no standardised identifier, a specific exemption code is required. Sellers, manufacturers and platforms therefore need to pass the relevant data along the supply chain to the declarant.[1]

Existing law, now mandatory

Delegated Regulation 2026/1022 amended Regulation 2015/2446. Its Annex adds the identifiers to the supporting-document data notes for H1, H6 and H7 declarations, with corresponding reference-number information. Article 2(3) makes those provisions applicable from 1 November 2026, after voluntary provision from 1 July. The 3 November notice confirms enforcement; it does not enact the requirement anew.[2][1]

Do not overextend the scope

The Commission’s detailed guidance discusses imported distance-sale consignments with intrinsic value not exceeding EUR 150 and says an Annex B clarification is being prepared. It describes mainly business-to-consumer flows, not a general requirement for every business-to-business import. The short news notice uses broader distance-sales wording. Groups should retain this scope qualification and obtain the current national implementation instructions where needed, rather than infer universal coverage from the headline.[3][1][2]

Practical action

Map merchant and manufacturer identifiers to each product and declaration record, then confirm the data handoff with the customs representative. The obligation is about traceability and customs controls; the identifiers do not themselves establish duty, VAT or relief. The notice also points to broader product-data requirements from July 2028, which should not be confused with the present reporting stage.[1][3]

Official sources

  1. [1] Product identifiers for e-commerce imports mandatory from 1 November 2026

    European Commission DG TAXUD · Document date: 2026-11-03

    Full dated notice, sections Which product identifiers, Who provides the identifiers and Key dates; lines 32–68. Fresh read.

  2. [2] Delegated Regulation (EU) 2026/1022 amending Regulation 2015/2446, original OJ text reproduced by BOE

    European Commission / BOE · Document date: 2026-07-01

    Full operative instrument and Annex read, particularly Article 1(1), Article 2(3), Annex point 2(a)–(b), data elements 12 03 000 000 and 12 03 001 000; lines 89–189. Adoption date corrected to 30 April 2026 by OJ corrigendum of 3 July, separately read. EUR-Lex direct page presented robot verification; competent official BOE alternative used.

  3. [3] Guidance for Member States and Trade, version 5 October 2026

    European Commission DG TAXUD · Document date: 2026-10-05

    Targeted sections 8.1–8.5, printed pages 30–37, including section 8.2 EUR 150 scope and planned clarification; not a full review of unrelated fee, duty or VAT chapters. Non-binding explanatory guidance.

  4. [4] Corrigendum to Delegated Regulation (EU) 2026/1022

    European Commission / BOE · Document date: 2026-07-03

    Complete one-page corrigendum, correcting title and signature date from 30 June to 30 April 2026.

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