Before shipping to the 
EU: a tax, fee and declaration checklist (1 November 2026 edition) in detail
Before each shipment, check seven things: value up to €150, the 6-digit HS code and description, the number of taxable items, IOSS and its number, product identifiers (PID), the €3 duty and €2 handling fee, and estimate-versus-actual reconciliation. Under Commission guidance, low value declarations carry the 6-digit HS code, and customs uses the code together with the description for prohibition and restriction checks; from 1 November 2026, distance-sales goods need product identifiers and the €2 per-item handling fee applies. Classify goods by what they actually are; never change a code to pay less.
- Applies to
- E-commerce sellers shipping from China directly to EU consumers, from 1 November 2026.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Seven checks
| What | How | Basis |
|---|---|---|
| 1. Value up to €150 | Use intrinsic value: the price of the goods; transport and insurance shown separately on the invoice are excluded | |
| 2. 6-digit HS code and description | Every product needs a 6-digit HS code; customs combines code and description for prohibition and restriction checks, so describe clearly what it is | Same, sections 2.2.1.2(o), 2.2.3 |
| 3. Number of taxable items | Goods with the same classification and description in one consignment count as one item; different codes count separately | |
| 4. IOSS | Whether you use IOSS; if so, whether the number reached your declarant and is correct | See IOSS double VAT check |
| 5. Product identifiers (PID) | Mandatory from 1 Nov 2026; merchant and non-standardised manufacturer PIDs always, standardised barcode where one exists | Customs guidance, sections 8.2, 8.4 |
| 6. €3 duty and €2 fee | Whether the €3 applies (under IOSS it applies regardless of preference); the €2 applies to all distance-sales goods, is non-refundable and applies above €150 too | Customs guidance, sections 3.2, 5.4, 7.6; see the €2 handling fee |
| 7. Estimate vs actual | After shipping, reconcile the carrier's bill line by line: duty, fee, VAT, service charges; ask for the basis of any difference | — |
Missing or unsure HS codes
- Filter your product list (or the platform's product export) for products with an empty HS code and fill them before shipping.
- If unsure, use the EU
TARIC lookup as a reference or ask your declarant. TARIC is a lookup tool, not proof of a product's rate.
- Classify by the product's actual material and use. Changing codes, or declaring different products together, to pay less or count fewer items is misdeclaration.
When to use a licensed professional
- When classification is unclear or one consignment holds many kinds of goods, ask a customs professional in the member state of import.
Check before you pay, and warning signs
- Refuse advice such as "change the code to count fewer items" or "call it a gift and pay nothing".
Unknowns
- The low value guidance does not state outright whether the 6-digit code is mandatory for every item in the H7 declaration; prepare it as your declarant requires.
- Carriers use different fields for IOSS numbers and PIDs; follow their instructions.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-29
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