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Dropshipping to the EU: where the manufacturer code comes from

Short answer: You still need all three identifiers. The manufacturer code must come from the factory or supplier that made the item (their model, article or SKU), not from the marketplace listing ID. Ask each supplier per variant, or use their barcode if they use it as their product code; store it beside your Shopify SKU.

Who counts as "manufacturer, producer or product supplier"

The guidance uses the Union Customs Code definitions: the manufacturer is who made the product or markets it under their name or trademark; the product supplier is anyone in the supply chain who manufactures the product in whole or in part. A platform listing ID (for example an AliExpress product number) identifies an offer, not the maker's product — it is closer to a merchant identifier for that platform.

What to collect

1. From the supplier: their article / model number per variant, and the GTIN if the item has one. Many factories print a model code on the packaging or the item itself.
2. If the supplier says "we only have the barcode": record the barcode as their code — the guidance allows a supplier to use the S-PID as NS-PID.
3. If the supplier has nothing: the guidance expects them to assign one. Ask for it in writing; keep the message as your source.
4. Store the values per variant next to your Shopify SKU (metafield or side sheet), so the carrier or agent can put them on the declaration.

Who declares

For parcels shipped by the supplier or an agent, the declarant is on their side (often the IOSS holder or its representative). They will ask you for the identifiers; sellers who cannot answer risk held parcels after 1 November 2026.

Source: Commission guidance, sections 3.5.4–3.5.5 (PDF, pages 27–30).

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