Reviewed 30 September 2026 · quarterly cycle
Do I need a tax identifier to import a parcel?
Sometimes, and the requirement is destination-specific. Where it applies, the identifier needs to exist before the parcel moves rather than after it lands.
The evidence
The requirement varies by destination and, in some cases, by line. Where a destination uses a scheme that shifts tax collection to the point of sale, the seller or marketplace holds a registration and passes an identifier through the transaction. Where the parcel is a normal import instead, the recipient may be asked for an identifier before release.
The timing is the part that has changed. In our Q2 review we recorded a structural change in which the request moved from after arrival to before departure on some lines. That changes the preparation order: an identifier that used to be produced in response to a request now needs to exist in advance, and a buyer who discovers the requirement at the border has already lost the time.
The practical preparation is to establish, before ordering, whether the seller collects tax at the point of sale for your destination. Where they do, the transaction record is the evidence and no identifier of your own is needed. Where they do not, the parcel is a normal import and the local process applies, which is a slower path that is better known in advance.
When this does not apply
Where the destination does not operate a scheme and does not require an identifier, the question does not arise, and the assessment is handled entirely at the border. The way to find out which applies is the region page for that destination rather than a general answer, because the requirement is set per destination.