What changes on 1 November 2026
From 1 November 2026, customs declarations for distance sales B2C to the European Union must include three product identifiers: the M-PID, the NS-PID and the S-PID. Without this data, customs may block or reject the declaration.
This obligation applies to shipments to the EU with a value of €150 or less, sold directly to consumers. B2B shipments to VAT-registered persons are not covered.
The objective: to improve traceability of products sold in e-commerce and facilitate customs controls, particularly regarding safety, regulatory compliance and restrictions.
The three PID codes to provide
Each identifier must be declared in the "Supporting documents" data element of the import declaration.
M-PID (code C127): the unique identifier assigned by the online seller, marketplace or platform — for example the seller's SKU or another unique product reference — and it is mandatory.
NS-PID (code C128): the product identifier of the manufacturer, producer or supplier that is not based on a recognised international standard — for example a manufacturer's model, style or product reference — and it is also mandatory.
S-PID (code C129): an internationally recognised identifier such as a GTIN, EAN or UPC barcode, required when one exists. If the product does not have any standardised identifier, exception code Y081 must be declared.
Who is affected in practice?
Any Belgian SME selling online to consumers in the EU is directly impacted. You must ensure that these three codes are correctly passed on to the forwarding agent or carrier who makes the customs declaration.
The NS-PID — manufacturer's model or part number — is the field most often missing; it is worth collecting it from your suppliers now.
Before this reform, a parcel under €150 could be cleared through customs on a simple generic description such as "cotton t-shirt" or "phone case", with no link to an actual catalogue entry.
Implementation timeline
Since 1 July 2026, PIDs may be declared voluntarily and their participation is voluntary, without penalty for missing data; from 1 November 2026, PIDs become mandatory and customs may hold or reject declarations missing the required data.
The obligation stems from Regulation (EU) 2026/382, the same text that removed the 150 euro customs duty exemption and replaced it with a flat rate of 3 euros per item.
The customs reform for e-commerce continues with the entry into force of a new Union Customs Code on 21 September 2027 and a central customs data platform on 1 July 2028.
What AgiFid recommends
If you sell online outside Belgium, start by reviewing your product data:
- Check that each catalogue reference has both a SKU (M-PID) and a manufacturer code (NS-PID)
- Identify products that have a standardised barcode (EAN, GTIN, UPC) and those that do not
- Ensure your management system transmits these three fields to the carrier or service provider making the declaration
The voluntary testing window closes on 31 October. Effective implementation begins on 1 November 2026. After that date, a parcel without complete PIDs risks being blocked.
AgiFid supports SMEs managing their accounting and operations on Odoo. If your e-commerce runs on Odoo, we can help you structure your product data to meet this new customs obligation — in partnership with Agitech, the certified integrator we work with. Contact us to discuss.