EU customs changes: What online retailers need to know about new costs and requirements - Distance Sales of Imported Goods (DSIG)

BDO Ireland
Insights
2026
BDO Customs & International Trade Updates
EU customs changes: What online retailers need to know about new costs and requirements

New EU customs measures are changing the cost and administration of selling goods directly to consumers from outside the EU, including Great Britain. From additional duties and handling fees to stricter declaration requirements, businesses involved in Distance Sales of Imported Goods (DSIG) need to understand how these changes affect their pricing, fulfilment processes and compliance obligations.

Speak to our Customs & International Trade team about how these changes could affect your business.

Who is impacted?

The changes affect eCommerce platforms, marketplaces and online retailers selling goods to EU consumers where the goods are shipped from outside the EU, including Great Britain.

These transactions may qualify as Distance Sales of Imported Goods (DSIG) where the goods are located in a non-EU country at the time of sale and are imported to fulfil a specific consumer order, rather than to replenish stock.

Businesses operating business-to-business-to-consumer (B2B2C) models should also review their arrangements where orders are fulfilled directly to consumers from outside the EU.

Key changes at a glance

1) Removal of the €150 de minimis relief

The historic relief that removed duty on low-value goods has been removed.

New €3 Customs Duty on B2C items ≤ €150 (in force since 1 July)

A fixed €3 charge per distinct item (line item) applies to B2C online purchases €150 or less imported from non-EU countries.
Applies only to B2C. B2B remains subject to duty based on valuation, classification and origin.

For B2C consignments > €150

The fixed €3 does not apply, normal Customs Duty rates apply based on valuation, classification and origin.

Preferential origin may reduce duty exposure

Preference (e.g., under the EU–UK Trade and Cooperation Agreement) may apply only if goods qualify under rules of origin and required evidence is in place, including a compliant statement on origin.
Note: the ability to claim preference can be constrained by the customs declaration type used.

Operational impact: increased cost and paperwork

Businesses also face an increased declaration burden. Since 1 July, Revenue's system rules no longer permit a single bulk customs declaration for DSIG consignments with an intrinsic value of €150 or less. Where goods are shipped to individual consumers, separate declarations are required for each customer or consignment.

This can increase declaration volumes, processing costs and the administrative workload associated with fulfilling online orders.

2) €2 Union Handling Fee (UHF) for B2C eCommerce (effective 1 November 2026)

From 1 November 2026, a Union Handling Fee applies to all eCommerce goods regardless of value shipped from outside the EU to a consumer in Ireland/EU:

€2 per distinct line item in each package
Intended to cover increased Customs authority costs due to eCommerce growth
Payable by the eCommerce seller
Not refundable, even if goods are faulty

This is part of wider EU Customs Reform, increasing responsibility for platforms, sellers, and delivery businesses.

3) Mandatory Product Identifier Codes (PIDs) (effective 1 November 2026) for DSIG ≤ €150

From 1 November 2026, import declarations for DSIG consignments valued at €150 or less must include PIDs for each product to identify sellers, manufacturers, and products.

PID types and codes

Product Identifier	Declaration Code
Merchant Product Identifier (e.g., SKU/item code)	C127
Non-standardised Manufacturer Product Identifier (supplier internal code)	C128
Standardised Manufacturer Product Identifier (e.g., EAN/GTIN/ISBN/barcode)	C129 (if available) or Y081 (if unavailable)

Non-compliance impact

Businesses will need to ensure that the necessary product data can be captured and provided accurately as part of the import declaration process.

Missing required PIDs from 1 November 2026 will cause the import declaration to be rejected, potentially delaying the delivery of goods to customers.

What this means for platforms and traders with on-line sales: practical implications

The changes have implications beyond customs compliance. They may affect product pricing, fulfilment arrangements, customer delivery times and the commercial viability of certain cross-border sales models.

You should plan for:

Higher per-parcel cost (combined effect of €3 per item + €2 UHF per item from Nov 2026)
More import declarations (no bulk declarations for ≤ €150 DSIG)
Stronger product and seller data requirements (mandatory PIDs)
Where platforms operate B2B2C models but fulfil consumer deliveries from outside the EU, you need to assess if you are in scope as deemed B2C.

What should your business do next and how BDO can help

The new requirements may increase import costs and administrative obligations for online retailers, marketplaces and businesses fulfilling consumer orders from outside the EU. Understanding which transactions are affected and the potential financial and operational implications is an important step in preparing for these changes.

BDO's Customs & International Trade team can help your business:

Assess whether your transactions fall within B2C DSIG requirements, including a review of B2B2C sales arrangements.
Quantify the financial impact per item, per parcel and across different markets.
Review customs processes and operating models to manage increased declaration volumes, product data capture and Product Identifier Code (PID) requirements.
Assess preferential origin opportunities and the supporting documentation needed to claim applicable duty preferences.

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