EuroSOR is the importer on your EU customs declaration
EuroSOR handles EU customs clearance for non-EU brands by acting as the importer. Our Dutch entity holds the EORI and its own Article 23 licence, and it also sells the goods in the EU, so customs, import VAT and the sale sit with one company.
A hold at the border usually traces back to a decision made before the goods shipped.
The forwarder moves the goods and the broker lodges the declaration. The importer of record is the legal party behind it, and under Article 170(2) of the Union Customs Code that party generally has to be established in the EU. EuroSOR is that party.
The broker lodges the declaration with EuroSOR as the importer. Import VAT, product responsibility and the onward sale then run through the same company. Our EORI is valid across the EU, so we can import on routes into other member states too.
EuroSOR holds an Article 23 licence in its own name. On Dutch imports where EuroSOR is the importer, import VAT goes on our VAT return instead of being paid at the border. Customs duty is still paid per declaration, and the licence covers imports only. How Article 23 deferment works.
Seven steps from planning to release, and who leads each one.
Clearance is the procedure. Duty is a tariff set by the goods' classification, value and origin. Import VAT is charged on the value including duty, and is either paid at the border or deferred.
Import VAT is deductible for the business that uses the goods for its taxable sales. When the importer and the seller are the same company, as with EuroSOR, both sit in one VAT position.
Since 1 July 2026, parcels worth up to €150 sent into the EU pay a flat €3 customs duty per item, per tariff heading, until July 2028. Importing in bulk replaces that with ordinary duty on the whole shipment.
| Aspect | Direct parcels from outside the EU | Bulk import through EuroSOR |
|---|---|---|
| Customs duty | €3 per item, per tariff heading, on every parcel | Ordinary duty on the shipment's import value, paid once |
| Import VAT | Charged on every parcel, usually through IOSS | Deferred on Dutch imports, then VAT on each sale |
| Delivery | International transit and customs on every order | Domestic or intra-EU delivery from EU stock |
| Returns | Shipped back across the border or written off | Returned to an EU warehouse |
Example: a unit with a €15 customs value and a 3% duty rate pays about €0.45 of duty in a bulk import, against €3 as a direct parcel. We check this per SKU.
Many non-EU brands use a broker as indirect representative and a fiscal representative for Article 23. That gets the goods cleared, but everything after release stays with you.
| Aspect | Broker and fiscal representative | EuroSOR as importer |
|---|---|---|
| Importer | Your company, with the broker declaring on your behalf | EuroSOR's Dutch entity |
| Import VAT on Dutch imports | Deferred under the fiscal representative's licence | Deferred under EuroSOR's own licence |
| Customs duty | Paid per declaration | Paid per declaration |
| VAT on EU sales | Your own EU VAT registrations and OSS filings | Handled by EuroSOR as the seller |
| Product and packaging obligations | Separate Responsible Person and EPR providers | Assessed per product and managed in the same structure |
| Providers you coordinate | Broker, fiscal representative, VAT agent, Responsible Person | One |
It is the process of declaring imported goods to customs so they can be released into the EU. The declaration states what the goods are, their origin, customs value and importer, and customs applies the duty, VAT and controls before release.
The importer on the declaration needs an EORI, and a non-EU company can get one. But the declarant for release into the EU generally has to be established in the EU (Article 170(2) of the Union Customs Code), so an EORI alone does not let a non-EU seller clear its own goods.
A broker can declare in your name (direct representation) or in its own name on your behalf (indirect representation). Either way your company stays the importer behind the goods and needs its own VAT setup for the import and the sale.
No. Duty is a tariff based on the goods' classification, customs value and origin. Import VAT is charged on a taxable amount that includes the duty, and it can be paid at the border or deferred.
It applies to consignments worth up to €150 sent into the EU from outside, at €3 per item per tariff heading, from 1 July 2026 until 1 July 2028. Goods imported in bulk pay ordinary duty instead, and parcels sent from EU stock pay no customs duty.
Yes. EuroSOR's EORI is valid across the EU, so we can import on other routes. Customs rules are common across the EU, but import VAT follows the country of import, and Article 23 deferral applies only to Dutch imports.
No. On Dutch imports, Article 23 moves import VAT from a border payment to EuroSOR's VAT return. The VAT is still due, and customs duty is paid per declaration.
Yes, through our Dutch entity. Before the first shipment we review the product, origin, classification and target markets, because product rules and duty exposure decide the route.
General information, not legal, customs or tax advice. We confirm the product, route and tax treatment for each import before shipment.
Tell us the product, where it is made and where the stock needs to go. You do not need the HS codes worked out yet.