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The €3 duty and the product identifiers are not the same thing
Short answer: They are two separate changes. The EUR 3 per-item duty on low-value consumer imports started on 1 July 2026 and is about money. Product identifiers (merchant code, manufacturer code, barcode) became voluntary on 1 July 2026 and mandatory on 1 November 2026, and are about data on the declaration.
| EUR 3 duty | Product identifiers | |
|---|---|---|
| What it is | A flat customs duty per item on low-value consumer imports | Three codes per item on the customs declaration |
| From when | 1 July 2026 | Voluntary 1 July 2026; mandatory 1 November 2026 |
| Who pays / does the work | Usually the buyer or the seller via the carrier's duty collection | The seller supplies the data; the carrier or broker declares it |
| What breaks if ignored | Duty is collected anyway, often with a carrier handling fee | Declaration can be rejected; parcel held or returned |
What a Shopify seller should do about each
- Duty: decide whether to show landed cost at checkout (Shopify Markets duties, or your carrier's DDP service) so buyers are not surprised.
- Identifiers: make sure every variant shipped to EU consumers has its SKU, the maker's code and, where one exists, the barcode — check your export free.
Questions
Does paying the €3 duty exempt me from product identifiers?
No. The duty and the data requirement are independent. From 1 November 2026 both apply to in-scope consumer parcels.
Is the €3 duty charged per parcel or per item?
The guidance describes it per item of goods in a low-value consignment. Confirm the exact treatment with your carrier, who collects it.