New EU Customs Requirements Coming into effect from 1 November 2026

There is a new notification from revenue regarding low value shipments entering the EU under distance sales contracts. 

From the 1st November 2026, there will be an additional charge to low value consignments entering the EU. This will be in the form of UHF - Union Handling Fee. Exact amount yet to be confirmed by the EU. Be prepared for this new charge.

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What is known so far:


  1. The UHF will apply to all goods sold under distance sales contracts regardless of value.
  2. This is a distinct fee and will be charged in addition to Customs duties that are due.
  3. It will apply per declaration line item on the import declaration.
  4. It will be driven by a TARIC measure with a requirement to declare code Y126 in data element ‘Additional Reference’.
  5. Value-Added Tax (VAT) will not be charged on the UHF.
  6. A new Tax Type will be created (F00) to facilitate its collection.

Full details of the technical application of this fee have not been finalised between the Member States and the European Commission. We expect these details by the end of September 2026.


Comprehensive guarantee

If you have a comprehensive guarantee for deferred payment, you should review the amount. This guarantee amount may have to be increased to cater for the UHF. To increase your comprehensive guarantee amount you should submit an amendment request using the Customs Decision System. If you have queries about increasing the guarantee amount you should email compguarantee@revenue.ie

 

Product Identifiers (PIDs) – what you need to know about PIDs:

  • PIDs are codes used to identify manufacturers, sellers and their products. 
  • They will be mandatory on import declarations from 1 November 2026 for each product imported into the EU under distance sales contracts regardless of value. Declarants may choose to include PIDs on import declarations now.
  • Required per line item on the customs declaration.
  • They can be declared in the following data elements:
    • AIS V1 - 2/3 documents produced, certificates and authorisations, and additional references, 
    • AIS V2 - 12 03 000 000 supporting documents.
  • Not required for B2B or C2C consignments.


The following are the 3 types of PIDs:

  • Merchant Product Identifier - The merchant’s unique code to identify goods. Usually the SKU (Stock Keeping Unit), item code, or product code. Code = C127
  • Non-standardised Manufacturer Product Identifier - A manufacturer or product supplier’s unique product code. Code = C128
  • Standardised Manufacturer Product Identifier (only if it exists) - A code provided by a governing body to a manufacturer or producer where their unique product(s) meets the industry standards. Often identified with a barcode, ISBN, EAN, or GTIN. Code = C129 where available, or Code = Y081 if unavailable.

 

Failure to include PIDs on your declarations from 1 November 2026 will result in a rejection of the import declaration.

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BDO Global Trade Services

As Global Trade becomes more complex, and more subject to risk, we can advise on your trade implications in a Geo-Political context, assess the Risk Landscape and provide proactive duty planning, ensuring security of supply, and support in accessing new markets. In addition, we can provide Board Level briefings in order to support and advise in this new environment. If you think any of these updates could affect your business, don’t hesitate to contact us for further information or to arrange a consultation.

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