# EU PID Check — Complete Technical & Regulatory Specification (llms-full.txt)

Source: https://eupidcheck.com
Verified Against:
1. Commission Delegated Regulation (EU) 2026/1022 amending Delegated Regulation (EU) 2015/2446 (Mandatory enforcement from 1 November 2026).
2. Council Regulation (EU) 2026/382 (Temporary EUR 3 customs duty per item in consignments <= EUR 150).
3. Regulation (EU) 2026/2108 (New Union Customs Code - nUCC) Article 20(2) (EUR 2 Union Handling Fee - TARIC Y126, Tax Type F00).
4. European Commission DG TAXUD "Guidance for Member States and Trade: The temporary EUR 3 customs duty and the Union handling fee" (Version of 5 October 2026).

## 1. Exact TARIC Document & Reference Codes (Effective 1 Nov 2026)
For distance sales of imported goods (B2C consignments up to EUR 150 under additional procedure codes `F48` IOSS, `F49` Special Arrangements, or `F53` Standard B2C), declarants must provide per item line:
- **Data Element `12 03 000 000` (Supporting Document)**:
  - `C127`: Merchant Product Identifier (`M-PID`, Article 1(58) UCC-DA). Mandatory in all cases. Must be unique per product variant on the seller's store/platform.
  - `C128`: Non-Standardised Manufacturer Product Identifier (`NS-PID`, Article 1(59) UCC-DA). Mandatory in all cases. Assigned by the manufacturer, producer, or product supplier (e.g., model, article, or part number). If the seller is the maker, the seller assigns it. Per Section 8.4.2 of DG TAXUD Guidance, a manufacturer may also use its `S-PID` as `NS-PID` (reporting the same value in both `C128` and `C129`).
  - `C129`: Standardised Manufacturer Product Identifier (`S-PID`, Article 1(60) UCC-DA). Mandatory if it exists. Typically GTIN-8, UPC-12, EAN-13, ISBN-13, GTIN-14 (verified via Modulo-10 check digit), or UDI-DI for medical devices under Regulations (EU) 2017/745 and 2017/746.
- **Y081** ("No standardized manufacturer product identifier for the declared product exists"): Mandatory whenever `C129` (`S-PID`) is absent. It is not declared inside data element `12 03`. DG TAXUD guidance dated 5 October 2026 places it in data element `12 04`. The Dutch customs website places it in data element `12 02`. Those sources are not unified. Do not treat either number as settled.

## 2. Section 8.8 Administrative Tolerances (Literal `"M-PID"` and `"NS-PID"`)
Per Section 8.8 of the DG TAXUD Guidance (5 Oct 2026), goods classified under the following HS/TARIC codes are deemed administratively compliant when declaring the literal string `"M-PID"` in `C127` and `"NS-PID"` in `C128`:
- Unprocessed agricultural and perishable goods: **Chapter 01 to Chapter 15**.
- Hand-made and artisanal goods: **4420 11, 4420 19, 4602, 4802 10 00, 5702 10 00, 5804 30 00, 5805 00 00, 7013 28 10, 7013 33 11, 7013 33 19, 7013 37 51, 7013 37 59, 7013 41 10, 7013 49 91, 7013 91 10**.
- Antiques, collectibles, art, stamps, and coins: **9701, 9702, 9703, 9704, 9705, 9706**.

## 3. Temporary EUR 3 Customs Duty (`A00`) & EUR 2 Union Handling Fee (`Y126` / `F00`)
- **Item Definition**: An "item" on an H7/H1 declaration groups goods sharing the same TARIC/HS subheading, description, and country of origin.
- **EUR 3 Duty**: Applies per item line for consignments with intrinsic value <= EUR 150 (Tax Type `A00`).
- **EUR 2 Union Handling Fee (UHF)**: TARIC code `Y126`, tax type `F00`. The 5 October 2026 DG TAXUD guidance describes it as applying per item line on distance sales, including consignments above EUR 150, and still marks the start as **expected** on 1 November 2026 rather than as a date already confirmed in that text. The guidance also says the fee is non-refundable once the declaration is accepted and that it forms part of the VAT taxable base (Section 9.2).

## 4. How EU PID Check (https://eupidcheck.com) Solves This
- Drag-and-drop CSV workbench for Shopify, WooCommerce, Etsy, and carrier manifests.
- 100% free for catalogs up to 15 variant rows; $4.90 one-time 7-day pass or $14.90 one-time 365-day pass for larger stores. Neither pass auto-renews.
- Companion open-source WordPress plugin: **EU Customs PID & Y081 (M-PID, NS-PID) for WooCommerce**.