Including product identifiers in your e-commerce declaration
Publication date 08-10-2026 | Last update 12-10-2026 |
Starting 1 November 2026, you are required to include product identifiers in your e-commerce import declaration. You have been able to do so voluntarily since 1 July. This measure applies throughout the European Union.
What are product identifiers?
Product identifiers are unique codes for specific models, batches, or items. Customs can use these identifiers to recognise and track goods.
Product identifier types
Merchant Product Identifier (M-PID)
An M-PID is a code from an online seller, online marketplace, or online platform. These codes are used in the merchant's own systems, such as inventory management.
Non-standardised Manufacturer Product Identiefer (NS-PID)
An NS-PID is a code from a manufacturer, producer, or supplier that is not based on an internationally recognised standard. These codes are usually used in the manufacturer's, producer's or supplier's own systems, such as product catalogues.
Standardised Manufacturer Product Identifier (S-PID)
An S-PID is a code from a manufacturer, producer, or supplier based on an internationally recognised standard.
Obligation by declaration type
Entering a product identifier is mandatory if your import declaration uses one of the following VAT arrangements for e-commerce:
- F48: Import arrangement (IOSS)
- F49: Special arrangement
- F53: standard B2C declaration
Reporting a product identifier
In data element 12 03 of the DECO and DMS declaration systems, you must provide the following information for each declaration line:
- C127-M-PID (mandatory)
- C128-NS-PID (mandatory)
- C129-S-PID (only if available)
If no S-PID exists, enter code Y081 in data element 12 02 of the DECO and DMS declaration systems.
Temporary measure
Reporting product identifiers is a temporary measure, effective from 1 November 2026 up to the introduction of the European Customs Data Hub on 1 July 2028.
Enhanced supervision
By including product identifiers, Customs can track comparable products more easily. If a product in a shipment does not comply with EU rules, Customs can more easily identify and inspect other shipments that carry the same product identifier.
Laws and regulations
- Commission Delegated Regulation (EU) 2026/1022 of 30 April 2026 amending Delegated Regulation (EU) 2015/2446 as regards definitions, customs declarations and data elements related to the temporary EUR 3 customs duty on distance sales of imported goods in a consignment with an intrinsic value not exceeding EUR 150
- Importation and exportation of low value consignments - The EUR 3 temporary customs duty 'Guidance for Member States and Trade' (PDF, 920 kB)