Important EU Customs and Product-data Changes
From 1 July 2026, the EU removed its €150 customs-duty exemption for low-value imports. B2C goods with an intrinsic value of €150 or less are now generally subject to a €3 customs duty for each unique line on the customs declaration.
A unique line consists of products sharing the same:
- HS tariff code
- Detailed goods description
- Country of origin
This is an EU government duty, not a carrier surcharge. Existing VAT requirements remain unchanged, meaning imported commercial goods remain subject to VAT regardless of value.
New EU Product Identifier Requirements
From 1 November 2026, additional Product Identifiers will become mandatory for B2C distance-sale shipments entering the EU, regardless of which carrier is used.
The required identifiers are:
- Merchant Product Identifier – your own SKU, item code or product code
- Non-standardised Manufacturer Product Identifier – the unique code assigned by the manufacturer, producer or supplier
- Standardised Manufacturer Product Identifier – a GTIN, EAN, UPC or other recognised barcode, where one exists
These identifiers can be supplied voluntarily from 1 July 2026, and businesses are encouraged to begin preparing their product information now.
When creating an EU shipment through GoSweetSpot, our system will prompt you to provide the additional product information. Please ensure it is accurate and completed for each product, as missing or incorrect data may result in customs delays or returned shipments.
Further information is available in the European Commission’s guidance.
FedEx Shipments
FedEx has confirmed how it will collect and submit the new Product Identifiers and recommends providing them now, ahead of mandatory enforcement on 1 November 2026.
Whether the sender or recipient pays the applicable duties and taxes depends on the shipping terms selected:
- DDP: The sender pays the duties and taxes
- DAP: The recipient pays the duties and taxes
Further information is available in FedEx’s EU customs reform guidance.
NZ Post Shipments
NZ Post has not yet confirmed how it will collect or transmit the three new Product Identifiers. We will provide further information once NZ Post releases its process.
In the meantime, NZ Post currently requires each product to be declared with:
- The correct HS tariff code
- A clear and detailed goods description
- The correct country of origin
- The quantity and value of the goods
- An IOSS number, where applicable
Generic descriptions such as “clothing,” “accessories,” “parts” or “gifts” should not be used.
NZ Post Economy, Economy Tracked, Economy Plus and Courier shipments are currently sent to most EU destinations using Delivered at Place (DAP). This means the recipient is responsible for paying any applicable duties, VAT, customs-clearance charges and handling fees before delivery.
Some EU destinations do not currently accept DAP shipments when an IOSS number is used. NZ Post has also temporarily suspended some Economy and Courier services to selected destinations. These restrictions may change, and the GoSweetSpot system may not prevent label creation for every affected destination or service.
Please check the following NZ Post pages before sending:
B2B Shipments
B2B shipments sent to VAT-registered recipients are treated differently. If your recipient is VAT registered, please include their valid VAT number when creating the shipment and on the commercial invoice.
Please contact our team if you are unsure about the information required or which service you should use.
