Customs and duties updates for sending low-value parcels overseas

Stay informed about new customs requirements affecting low‑value parcels sent into overseas destinations.

Customs and duties updates for sending low-value parcels overseas

Stay informed about new customs requirements affecting low‑value parcels sent into overseas destinations.

Countries worldwide are changing how low‑value parcels are treated at the border. The European Union has confirmed new customs rules for low‑value e‑commerce parcels, and some EU countries are also introducing national processing or handling fees.

Similar changes are emerging in other regions, as governments seek to protect local retailers and create a level playing field in the rapidly expanding cross‑border e‑commerce market.

This page will be updated regularly as new customs requirements are announced and come into effect.

Changes by world zone

(Learn more about world zones)

 

Zone C: Asia

Effective 1 January 2026, Thailand updated its national import duty rules. Items valued over 1 Thai Baht (THB) (approx. NZD 5 cents) will be charged import duties and taxes while documents remain exempt.

If your parcel is sent via:

  • Economy and Courier services: Thailand Post will deliver parcels and collect duties, tax and processing fees at the door. Payment can be made by QR code or cash.
  • Express services: Our delivery partner in Thailand will contact the receiver to collect duties, tax and fees.
  • For NZ Post business account holders: Express Delivered Duty Paid is available, so receivers won’t have to pay charges on delivery.

Zone D: Canada, Europe and United Kingdom

From 1 November 2026, the EU will require Product Identifiers (PIDs) for each item listed on customs declarations for eligible business-to-consumer shipments. 

This change is part of the EU's wider customs reforms and is designed to help authorities identify products more accurately and prevent unsafe or non-compliant goods from entering the EU market. 

PIDs are not required for B2B shipments or for C2C shipments that are not associated with a distance sale or e-commerce transaction, including gifts valued at €45 or less. 

Understanding Product Identifiers (PIDs) 

What are Product Identifiers (PIDs)? 

A Product Identifier (PID) is customs declaration data used to identify a product being imported into the European Union (EU). It supports customs clearance and market surveillance requirements by helping authorities identify and trace products throughout the supply chain. 

A PID is not a new  fee and does not replace the €3 temporary customs duty, import VAT, or any carrier service charges. The seller, marketplace, or ecommerce platform is responsible for providing the required PID information to support customs clearance. 

There are three types of Product Identifiers that may be associated with an item listed on a customs declaration. Depending on the product and the information available, all three identifier types may exist; however, two Product Identifiers must be declared for customs clearance. 

Product Identifier (PID) Type 

Description 

Requirement 

Merchant Product Identifier (M-PID) 

The identifier assigned by the online seller, marketplace or platform for the product listing. 

Required for all eligible shipments. 

Manufacturer Product Identifier (NS-PID) 

The identifier assigned by the manufacturer, producer or product supplier when it is not an internationally standardised code. 

Required for all eligible shipments. 

Standardized Manufacturer Product Identifier (S-PID) 

A global recognised identifier such as an EAN or ISBN, when the product has one. 

Required where one exists for the product. 

How to identify Product Identifiers 

Senders, such as manufacturers, marketplaces, platforms, sellers or suppliers are responsible for assigning and providing applicable PID information. 

PID Type 

Examples 

M-PID (Merchant Product Identifier) 

  • Stock Keeping Unit (SKU) 
  • Marketplace Listing ID 
  • Other internal product codes used by the seller to identify products 

NS-PID (Non-Standardized Manufacturer Product Identifier) 

  • Model Number assigned by the manufacturer 
  • Style Number commonly used for apparel, footwear and accessories 
  • Manufacturer Product Code used internally by the manufacturer 
  • Supplier Product Reference listed in product catalogues or specifications 

S-PID (Standardized Product Identifier) 

  • UPC (Universal Product Code): 12-digit code primarily used in North America 
  • EAN (European Article Number): 13-digit code primarily used in Europe 
  • GTIN (Global Trade Item Number): 14-digit identifier used to identify products across different packaging levels 
  • ISBN (International Standard Book Number): Unique identifier for books 

Certain product categories may get an exemption, such as handmade and artisanal products, antiques, collectibles, works of art, stamps and coins), however, if you are selling second-hand, refurbished and personalized goods, the exemption will not automatically apply.   

Additional operational guidance on PID definitions, data quality principles, roles and responsibilities, examples of usage and technical transmission requirements is available in the EU Commission’s implementation guidance documentation here. 

How will the EU's Product Identifier (PID) requirements from 1 November 2026 affect your shipments? 

For items sent via Economy and Courier services, a Product Identifier (PID) is required for B2C shipments valued at €150 or less. For items sent via Express service, a PID is required for all B2C shipments, regardless of value. 

From 1 November 2026, a Union Handling Fee (UHF) of €2 (approximately NZD $4) per item line will apply to eligible e-commerce shipments entering the EU, regardless of shipment value.

The UHF is payable in addition to any applicable duties, taxes, and other fees. It does not replace any handling fees that may be charged by individual EU member countries.

From 1 July 2026, the European Union (EU) will change how customs duty applies to low‑value parcels entering the EU. This change is part of a broader EU customs reform designed to address fraud, ensure fair competition, and manage the growing volume of low value parcels entering the EU.

What’s changing

  • The current €150 customs duty exemption threshold will be removed
  • All items sent to the EU, regardless of value, will be subject to customs duty
  • A customs duty of €3 (approx. NZD $6) will apply per unique line item

For more information, visit the European Council website

What does 'per unique line item' mean?

A unique line item is defined as goods that share the same:

  • HS code 
  • Detailed goods description 
  • Country of origin 

If any of these details differ, the goods must be declared as separate line items.

For example:

  • A parcel containing three different products (with different HS codes, descriptions, or origins) will incur €9 in duty (€3 per item).
  • Multiple identical goods grouped under a single line item will incur a single €3 duty charge.

Value Added Tax (VAT) within the EU

Since July 2021, the EU has removed its VAT exemption for low‑value commercial imports. All commercial goods entering the EU are charged VAT regardless of value. The upcoming 1 July 2026 duty changes are in addition to VAT.

For NZ Post business account holders, you have flexible payment options:

  • Use NZ Post’s IOSS number (VAT will be charged to your NZ Post account), or
  • Continue using your own IOSS number when creating labels (availability alongside DDP is to be confirmed)

For Small Business Sending customers, shipments will default to duties and taxes paid services (DDP) when it becomes available.

Sending to the EU as a business from 1 July 2026

We’re collaborating closely with our overseas delivery partners to understand how these changes will apply across our services.

Based on current information, EU countries will fall into one of three sending categories:

  • DAP only (Delivered at Place): Parcels can be sent with the receiver responsible for duties and taxes
  • DDP only (Delivered Duties Paid): Parcels must be sent with the sender responsible for duties and taxes
  • Both DAP and DDP available: You can choose whether duties and taxes are paid by the sender or receiver

We have suspended some services to EU destinations. Please visit our international delivery updates page to stay informed.

We’ll publish and maintain a full list of countries and their requirements as soon as it’s confirmed.

Why fees may differ across EU countries

While the EU sets a standard customs duty, individual EU countries may decide not to apply it. Instead, they may apply their own national duties or handling fees. These charges and their start dates can vary by country, so customers may notice different fees depending on the destination.

* Some EU countries no longer accept DAP please visit our international delivery updates page to stay informed.

Updated: 26 June 2026.

Zone US: United States of America

From 20 January 2027, the United States will introduce new customs clearance requirements for postal shipments entering the country. 

As part of these changes, some products sent to the U.S will require more detailed product information than is currently captured on a standard customs declaration. This may include: 

  • Materials or ingredients used in the product 
  • Country of origin 
  • Manufacturer information 
  • Product certifications or regulatory approvals 

While not all products will be affected, it is estimated that up to 40-50% of postal shipments may require additional information before they can be cleared by U.S Customs. 

For more information on sending to the U.S, visit our Business Sending Guide to the U.S.

  • Higher duty payment threshold: From 24 July 2026, duties must be paid upfront for shipments valued up to USD $2,500, an increase from the current threshold of USD $800.
  • The temporary 10% flat duty rate currently applied to items entering the U.S. will expire on 24 July 2026.
  • Duties will be calculated based on the product's 10-digit Harmonized System (HS) code and country of origin (COO). Rates will vary by product category and will be applied as a percentage of the declared value of the goods.
  • You must provide a 10-digit Harmonized System (HS) code, country of origin (COO), value of goods, and an accurate item description for each item in the shipment. Use our Tariff Lookup API to help classify your goods.
  • Letters and documents, as well as genuine personal gifts up to NZD $150, may still be exempt from import duties if they meet U.S. Customs requirements

Updated: 22 July 2026.