Home › Guides › IOSS, EORI, HS vs PID
IOSS, EORI, HS code and product identifiers
Short answer: IOSS is a VAT scheme number for the seller; EORI identifies a trader to customs; the HS code classifies what the goods are for duty; product identifiers (M-PID, NS-PID, S-PID) identify the exact item. Having an HS code or IOSS number does not give you product identifiers.
| Code | Identifies | Level | Who has it | Relation to product identifiers |
|---|---|---|---|---|
| IOSS number | The seller's EU VAT scheme registration for low-value consignments | Seller | Sellers registered for IOSS, or a marketplace | Independent |
| EORI | A trader in EU customs systems | Trader | EU-established businesses; some non-EU with EU customs activity | Independent |
| HS / CN code | The type of goods for duty and statistics | Goods category | Every shipment line | Different field; not a substitute |
| M-PID / NS-PID / S-PID | The exact item sold and who made it | Item / variant | Seller, maker, standards scheme | This is the new requirement |
Typical misunderstanding
"We already put HS codes on every parcel, so we are fine." HS codes say what kind of thing it is (e.g. leather gloves); product identifiers say which exact product from which maker. Both are needed from 1 November 2026 for consumer parcels.
Check your CSV free — first 25 rows
Questions
I use IOSS — do I still need product identifiers?
Yes. IOSS handles VAT collection; product identifiers are data on the customs declaration. Both apply.
Is the HS code one of the product identifiers?
No. The three identifiers are the merchant code, the manufacturer code and the standardised barcode. The HS code is a separate classification field.