Starting November 1, 2026, additional customs charges will be introduced for business-to-consumer (B2C) distance sales shipped by post, in accordance with European Union Regulation 2026/2108. The requirements apply to commercial goods imported into the EU from non-EU countries, regardless of the postal category — letter post, parcels or EMS items — and the VAT scheme used: the Import One-Stop Shop (IOSS), simplified VAT arrangements or the standard import procedure.
Under the new rules, international B2C postal shipments will be subject to a €2 handling fee per item, in addition to the simplified customs duty of €3 per item and any other applicable taxes.
Furthermore, under Article 20-001.2.7 of the Universal Postal Union (UPU) Convention Regulations and EU regulations, senders of eligible distance-selling and e-commerce items must provide additional product-level identification information for customs clearance.
A Product Identifier (PID) is a unique code used to identify a specific product or model.
In this context, Poșta Moldovei says that, starting November 1, 2026, including the Product Identifier (PID) in the CN22/CN23 customs declaration will become mandatory. This information is required to ensure the smooth movement of shipments to EU countries and facilitate customs clearance.
“If the mandatory product identifier information is incomplete, inaccurate or missing, the customs authorities in the destination country may be unable to process the shipment efficiently, which could consequently lead to customs clearance delays or even the return of the shipment to its country of origin,” the postal operator said.
The PID requirements will apply to B2C postal shipments containing goods worth up to €150. Each declared item or product must fall under one of the following categories:
- Merchant Product Identifier (M-PID) — an identifier assigned by the seller, marketplace or platform.
- Non-standardised Manufacturer Product Identifier (NS-PID) — an identifier assigned by the manufacturer or supplier.
- Standardised Manufacturer Product Identifier (S-PID) — a standardised product identifier, where available.
Important: The EU’s handling fees will apply to all international B2C postal shipments containing goods from distance sales or e-commerce, regardless of their intrinsic value. In these cases, the charges are payable by the sender.
How to Send B2C Shipments Containing Goods to EU Countries
Shipments can be registered through the user’s personal account.
- Complete the CN22/CN23 customs declaration, making sure to include the code defining the product category (HS), the product identifiers (M-PID, NS-PID and S-PID, if available, for shipments worth up to €150), and the IOSS number, where applicable.
- The system automatically calculates the postal rate and, where applicable, the customs charges.
- The system generates a mailing-list number, which must be presented when submitting the shipment at any post office or to a courier.
- The postal operator receiving the shipment at the counter accepts it into the postal network in accordance with the established procedure.
How to Send B2B Shipments to EU Countries
Business-to-business (B2B) shipments can be sent by taking them directly to a post office or registering them through the user’s personal account.
How to Send C2C Shipments to EU Countries
Consumer-to-consumer (C2C) shipments can also be sent by taking them directly to a post office or registering them through the user’s personal account.
Shipments marked as “Gift” may be exempt from customs duties in the EU if all the following conditions are met:
- The total value of the goods does not exceed €45.
- The shipment is non-commercial.
- The “Gift” option is selected on the CN22/CN23 customs declaration.
Poșta Moldovei clarifies that the new requirements do not affect shipments containing only letters or documents.
Important: If the customs service in an EU destination country determines that a shipment declared by the postal operator as a tax-exempt “Gift” — or another shipment treated similarly — is actually subject to customs charges, the authorities may calculate and collect the applicable duties from the postal operator. The postal operator will subsequently recover the amounts from the sender.
Under Article 23 of the UPU Convention, the postal operator accepts no responsibility for customs declarations completed by senders or for decisions made by customs authorities regarding the inspection of shipments.