We do not normally do this, but there is a disclaimer on this blog at the end. Please ensure you read and understand it before you make any changes.

From 1 July 2026, a new temporary €3 customs duty came into effect for low-value consignments entering the EU from outside the EU.

While the charge is now in place, there is still uncertainty around exactly how it will be applied by different couriers, customs systems and declaration formats.

One of the key questions for retailers is whether the €3 charge is applied:

• to each line on the CN23 customs declaration, or
• to each unique HS code, and potentially country of manufacture, within the order.

There is also uncertainty around whether couriers will automatically consolidate matching products themselves when submitting customs data. The information currently available is varied, and it is not yet clear whether all couriers will treat matching HS codes in the same way.

Because of this, StoreFeeder has added new optional functionality to allow users to consolidate matching products within the CN23 and the electronic customs data submitted to the courier.

Why this matters

For retailers shipping from the UK into the EU, CN23 customs data is used to declare the contents of a parcel and is also submitted electronically to the courier.

If the new €3 charge is applied per declaration line, rather than simply per order, then how products are grouped on the CN23 could potentially affect the total charge applied.

For example, two products with the same HS code and country of manufacture could either be declared as two separate lines or combined into one consolidated line.

Depending on how the charge is interpreted, that could be the difference between one €3 charge and multiple €3 charges.

How the new StoreFeeder option works

The toggle for you to enable/disable this can be found by going to 'Settings > Warehouse Management > Despatch Mode' and the toggle is called 'Compact Custom Declaration Lines"'

When enabled (ON), StoreFeeder can consolidate products where both of the following match:

• HS Code
• Country of Manufacture

Where both match, the products can be grouped together into a single CN23 line, with the combined quantity and total value submitted electronically to the courier.

This feature does not change the HS code, country of manufacture, product value or customs classification. It simply allows matching products to be presented as one consolidated customs line where appropriate.

Example

An order contains:

1 x Spiderman T-Shirt

• HS Code: 61091000
• Country of Manufacture: China
• Price: £10

1 x Superman T-Shirt

• HS Code: 61091000
• Country of Manufacture: China
• Price: £10

Because both products have the same HS code and country of manufacture, StoreFeeder can give you the option to display this on the CN23 in one of two ways.

Option A: Consolidated CN23 line

• 2 x 61091000
• Total value: £20

Our understanding is that this format would be more likely to attract a single €3 charge, because the matching products are being declared as one combined line.

Option B: Separate CN23 lines

• 1 x 61091000
• Value: £10

• 1 x 61091000
• Value: £10

Our understanding is that this format could potentially attract two €3 charges, because the goods appear as two separate declaration lines.

Why we have made this optional

There is still ambiguity around how the new charge will be interpreted and applied across couriers and customs processes.

It is also unclear whether couriers will consolidate matching HS codes and countries of manufacture automatically, or whether they will process the customs data exactly as it is submitted to them.

For that reason, StoreFeeder is not forcing this behaviour by default. Instead, we are giving users the option to consolidate matching HS codes where they feel it is appropriate for their business and courier setup.

This allows retailers to choose the CN23 format that best matches their own customs approach, courier guidance and internal compliance requirements.

Which couriers are affected?

Whether customs lines are compacted depends on the courier integration being used.

The principle is straightforward: where a courier requires a product identifier, such as a SKU or EAN, against each individual customs line, StoreFeeder will not compact those lines because doing so could remove information required by the courier.

Where the courier only requires general customs information, such as the commodity code, description, country of origin and value, StoreFeeder can combine matching customs lines when the setting is enabled.

^{Couriers that will compact customs lines}

When the setting is enabled, the following courier integrations can compact matching customs lines.

_{Royal Mail}

Royal Mail customs lines are grouped using the commodity code and country of origin.

This can also affect how products are displayed on CN22 and CN23 customs documents, as multiple products with matching customs information may appear as a single combined line.

_{DHL Express}

DHL Express customs export declarations do not currently include a product SKU, so matching customs lines can be compacted.

Other supported courier integrations

No specific issue has been identified with compacting customs lines for the following courier integrations:

• Parcelforce
• FedEx Classic API
• APC
• DHL Parcel UK legacy integration
• Norsk
• The Delivery Group
• Amazon Shipping

What happens with other couriers?

Where a courier is not included in either list, StoreFeeder will use the safe default and will not compact the customs lines.

This avoids removing product-level information that an integration may require.

We will continue to review our courier integrations and update this guidance where courier requirements change.

What retailers should do next

If you ship orders into the EU, we recommend reviewing your customs data and speaking with your courier or customs adviser where needed.

In particular, you may wish to check:

• whether your products have accurate HS codes
• whether country of manufacture is populated correctly
• how your courier expects CN23 data to be submitted
• whether your courier is applying the €3 charge per line, per HS code or in another way
• whether your courier automatically consolidates matching HS codes, or relies on the data submitted by StoreFeeder
• whether consolidating matching HS codes is appropriate for your business

Once you have reviewed this, you can decide whether to enable the new StoreFeeder consolidation option.

Summary

The new €3 EU customs duty has introduced an additional consideration for retailers shipping into the EU.

Because there is still uncertainty around whether the charge is applied per CN23 line or per unique HS code, StoreFeeder has added optional functionality to help customers manage the way matching customs data is presented.

Where products share the same HS code and country of manufacture, StoreFeeder can now consolidate those products onto one CN23 line and submit the combined data electronically to the courier.

Disclaimer

This article is for general guidance only and should not be treated as customs, tax or legal advice.

The application of the new €3 charge may vary depending on the courier, customs process, declaration format and interpretation by the relevant authorities. Information from couriers and industry sources is currently varied and not always clear, including whether couriers will automatically consolidate matching HS codes or process the customs data exactly as submitted.

Retailers should speak directly with their courier, customs adviser or tax adviser to confirm how the charge will be applied to their shipments and whether consolidating matching HS codes is appropriate for their business.

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