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Submitting an import declaration for e-commerce
Publication date 01-10-2026 | Last update 01-10-2026
Are you submitting an import declaration for goods sold online? If those goods are being imported into the European Union (EU), you must comply with the Customs rules for e-commerce.
DECO or DMS
Use the correct declaration system for your e-commerce shipment:
- Is the value € 150 or less? Use the DECO declaration system.
- Is the value over € 150? Use the DMS declaration system.
Exception
Do prohibitions and restrictions, excise duties, consumption tax, or a preferential tariff rate apply to your e-commerce shipment? Then you must use DMS, regardless of the value of your shipment.
With or without Import One-Stop Shop (IOSS)
You must file an import declaration in the destination country.
If you use the IOSS, you can declare the VAT through a simplified procedure and submit an import declaration in a different EU member state.
Product identification
Starting 1 November 2026, you must include a product identification in your import declaration for e-commerce shipments. It has been possible to include this information voluntarily since 1 July 2026
A product identification is a unique code assigned to a specific model, batch, or item, intended for product identification and tracing.
The product identification may be assigned by the manufacturer, producer, supplier, online seller, online marketplace, or online platform.
Invalidating a declaration
Once Customs has released an e-commerce shipment with a value of €150 or less, the declaration can no longer be invalidated. This applies, for example, when a consumer returns the product.