New from 1 November 2026
- Germany: PDDP will become mandatory for all B2C consignments with a value of up to EUR 150 (previously only for IOSS-registered consignments). Data can only be entered via the online services “International Small Goods Accompanying Documents” or “Create Consignment Note (post-billed)”.
- Across the EU: For all B2C consignments with a value of up to EUR 150, product information (Product Identifier) will become mandatory for each item (M-PID, NS-PID, where applicable S-PID). Consignments without this information will be returned. Further details can be found in the section “New mandatory item-level data”.
- Handling Fee: Imports of B2C consignments into the EU will incur an additional processing fee of approximately EUR 2 per item line.
What’s Changing for Your Store
Three impacts at a glance
Checkout Calculations: Depending on the number of different items per order, additional duties may apply, which will affect your pricing and shipping calculations.
Customer Communication: If the duties are collected from the recipient (DAP), your customers should know this in advance—otherwise, they may face surprises upon delivery and have a negative experience.
Margin: Depending on your product range and the number of line items per order, the duty will affect your margin to varying degrees. It’s worth calculating this early on.
Who Pays—Explained Through Two Scenarios
In B2C shipping, the IOSS status and destination country determine who pays
For shipments to end customers with a goods value of up to EUR 150, two scenarios apply: Either your customers pay upon delivery (DAP), or you cover the tax and receive a subsequent invoice from us (PDDP). The following overview shows which scenario applies.
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Your Situation (B2C, <= EUR 150)
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Who Pays
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What to do
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IOSS-registered, destination countries BE, CZ, DK, DE, FI, FR, LU, AT, PT, SE
From 1 November 2026, PDDP will be mandatory for all B2C consignments to Germany with a value of up to EUR 150, even without IOSS registration.
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PDDP – You (via mail)
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Ensure billing details and data entry in “Accompanying Documents for International Small Goods” or “Create Waybill (against invoice).”
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Without IOSS, remaining EU countries
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DAP – Consignee
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Inform end customers about possible additional costs (templates, Section 6).
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Impact on Checkout & Price Calculation
A sample calculation
The fee applies per declared item line (HS code)—not per unit. Several units of the same item can be listed on a single item line. Starting 1 November 2026, an additional fee of approximately EUR 2 per item line will apply. The following examples illustrate the order of magnitude:
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Order Example
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Item Lines (HS Codes)
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Fee effective 1 July 2026
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Fee effective 1 November 2026
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Single item
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1
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EUR 3
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EUR 5
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Mixed order
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3 different HS codes
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EUR 9
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EUR 15
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Larger order
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5 different HS codes
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EUR 15
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EUR 25
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Note: These are example values for illustrative purposes; the final EU implementing regulations and individual country-specific implementations are authoritative.
New mandatory item-level data
From 01.11.2026, additional information will be required for every item in all B2C consignments with a value of up to EUR 150 to the EU, regardless of the shipping method. If any mandatory information is missing, the consignment will be returned.
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Field
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Meaning
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Requirement status
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Source of the value
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Merchant Product Identifier (M-PID)
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The online retailer’s own item number for the specific product
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Mandatory
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Shop system, ERP or inventory management system
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Non-Standardised Manufacturer Product Identifier (NS-PID)
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Manufacturer-specific, non-standardised product or model number
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Mandatory
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Product, packaging, invoice, or manufacturer/supplier data
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Standardised Manufacturer Product Identifier (S-PID)
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Standardised product identifier, e.g. GTIN/EAN, ISBN or UPC
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Mandatory, if available
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Barcode on originalpackaging, manufacturer, supplier or product master data
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Example: An online retailer ships a refurbished iPhone 8 (64 GB, Black) to Germany as a B2C consignment with a goods value of EUR 149.
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Field
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Example value
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M-PID
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REF-IP8-64-BLK-001
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NS-PID
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MQ6G2ZD/A
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S-PID
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0190198451017
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M-PIDs and NS-PIDs are assigned directly by the merchant or manufacturer. No registration with an official authority is required. There is currently no prescribed format or structure. The only requirement is that the identifiers are used consistently within your system and allow a clear association with the respective item.
From 01.11.2026, this information can be entered in the business customer online services “International Small Goods Accompanying Documents” and “Create Consignment Note (post-billed)”, as well as in the private customer online service “Create Consignment Note (cash payment)”. In WebStamp, this functionality will be available from the end of November 2026.
For IOSS consignments via retailer platforms such as Amazon Marketplace or Etsy, the additionally required IOSS Right to Use Reference can be entered from 1 January 2027. It confirms that authorisation to use the specified IOSS number has been granted. You will receive this reference from the holder of the IOSS number.
New Handling Fee
From 1 November 2026, the European Union will introduce a new Handling Fee (Union Handling Fee) in addition to the existing customs charge. The fee is expected to apply to all B2C shipments and will be charged in addition to any import duties, VAT or the customs charge already in force since 1 July 2026.
Based on the information currently available, the handling fee is expected to amount to approximately EUR 2 per item line. The final requirements and tariffs are still being specified by the European Union. The information on this page will be updated accordingly.
Important
The Handling Fee (Union Handling Fee) is a separate component of the EU Customs Reform and does not replace the existing customs charge. Depending on the shipment, both charges may apply simultaneously.
Important
The Handling Fee (Union Handling Fee) is a separate component of the EU Customs Reform and does not replace the existing customs charge. Depending on the shipment, both charges may apply simultaneously.
IOSS vs. Non-IOSS – und PDDP-Onboarding
What Your Current Situation Means for You
Whether you’re registered under the IOSS procedure determines how the tax is collected and what kind of experience your customers have when they receive their shipment.
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Aspect
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IOSS-registered
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Non-IOSS
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Collection
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PDDP – postal service issues a retroactive invoice to you
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DAP at the recipient’s location
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Your customers’ experience
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No surprises upon receipt of the shipment
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Recipient pays upon receipt of the shipment
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Our recommendation
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Ensure PDDP requirements are met
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Inform end customers or check IOSS or alternative options
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How to become PDDP-ready
For PDDP, you need an invoicing relationship with Swiss Post AG and must enter the shipment and customs data in “Accompanying Documents for International Small Goods” (while logged in) or “Create Waybill (Invoice-Based).” In the “PDDP Cost Coverage” field, select “Yes, I will cover the costs” in each case. If these requirements are met, we will handle the collection and invoice you for the fees retroactively. We’ll assist you with the onboarding process.
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