Import into any EU country without an EU entity

EuroSOR acts as your importer of record in all 27 EU member states. We are named on the customs declaration, pay the duty, account for the import VAT and then sell the goods to your EU customers, so customs and the sale sit with one company.

EU-established importerEORI valid in all 27 member statesOSS registered for EU salesCustoms, VAT and the sale in one company

What an EU importer of record does

An EU importer of record is the EU-established company named on the customs declaration as importer of the goods. It answers to customs for the classification, customs value and origin it declares, pays the customs duty, accounts for the import VAT and keeps the import records.

  • Declaration accuracy. Commodity code, customs value and origin, which together set the duty.
  • Duty and import VAT. Paid at import, or for import VAT, deferred where a licence allows it.
  • Product rules at the border. Customs can hold goods that lack CE marking, required labels or an EU Responsible Person.
  • Import VAT recovery. Normally only the business named as importer can deduct the import VAT, and only if it uses the goods for its own taxable sales.
  • Records and audits. Customs can reassess duty after release, so the importer keeps full records.

Our guide to the importer of record in Europe explains the role in more depth.

What the importer of record answers for on an EU import declarationA simplified EU import declaration. EuroSOR appears in the importer field under an EORI valid in all 27 member states. The commodity code, customs value and country of origin together set the duty. The final field shows duty and import VAT, handled by EuroSOR in the country of import.Customs declarationImport into the EUIMPORTEREuroSOREORI valid in all 27 member statesCommodity codeCustoms valueCountry of originDuty and import VATLiable to customsNamed as importer, not adata relay for someone elseSets the dutyClassification, value andorigin, declared by EuroSORPaid or deferredBy EuroSOR, in the country of import

Who can act as importer of record in the EU

EU customs law requires the declarant to be established in the EU (Article 170(2) of the Union Customs Code). A non-EU company can hold an EORI number, but outside a few narrow exceptions it cannot declare goods for release in its own name. That leaves four routes.

RouteCustoms liabilityImport VATNo EU VAT number neededSells to your EU customersSetup
Your own EU companyYoursDeducted on your EU VAT returnsNoYou doMonths, plus local accounting and banking
Your EU customer on DAP termsYour customer'sYour customer'sYesYour customer resellsWorks for B2B sales only
Customs broker as indirect representativeShared with youRecovered through your own EU VAT registrationNoNoPer shipment, and many decline non-EU clients
EuroSOR as importer of record and Seller of RecordEuroSOR's, as importerHandled by EuroSOR in the country of importYesYes, as Seller of RecordWeeks, after a product review

Setting up your own entity is the right answer for some brands. Selling in the EU without a legal entity compares the two paths.

What a customs-only importer of record leaves with you

Most import services end when customs releases the goods. The sale that follows still needs an EU seller: a company to charge and file VAT, register for EPR, hold product responsibility and stand behind the marketplace account. If that seller is your non-EU company, you are back to registrations in your own name.

Where a customs-only importer of record stops, compared with EuroSORA shipment moves from the factory across the EU border, through release, to an EU warehouse, the sale and the customer. A customs-only import service covers the border to release. After release, the seller entity, VAT on sales, EPR and the Responsible Person are left with the brand. EuroSOR covers the whole span from the border to the customer.FactoryEU borderReleaseEU warehouseSaleCustomerCustoms-only importer of recordLeft with you after releaseSeller entityVAT on salesEPRResponsible PersonEuroSORas importer of record and Seller of RecordOne EU entity from the border to the customerForwarder moves the goods

EuroSOR is the importer and the Seller of Record, so the import VAT and the VAT on your sales sit in one VAT position, and packaging and product obligations are handled in the same structure.

Importer of record in all 27 EU countries

EuroSOR's EORI is valid in every member state, so we can be your importer of record in whichever country your goods arrive, by sea, air, road or rail. After release they are Union goods and move between member states without another customs declaration.

Goods clear customs once and are then sold across the EUGoods can enter the EU by sea, air, road or rail. They are released once, with EuroSOR as importer, and then move freely as Union goods. EuroSOR sells them in markets across the EU, including Germany, France, Italy, Spain, Poland and Sweden.Any entry pointOne customs releaseSold across the EUSea portAirportRoad borderRail terminalGermanyFranceItalySpainPolandSwedenEuroSOR as importerThen Union goods, moving freely+ 21 more

Import VAT, handled where the goods enter

Import VAT follows the country of import, and EuroSOR accounts for it there. Customs duty is paid per declaration on every route.

On imports into the Netherlands, import VAT is deferred under EuroSOR's own Article 23 licence, so no VAT is paid at the border. How Article 23 deferment works.

How it works, from product review to first sale

Four steps from the first call to the first EU sale. We confirm the scope in writing after the product review, before anything ships.

How EuroSOR imports and sells for you, in four stepsStep 1, product review: commodity codes, origin, product rules and target markets are checked before you sign. Step 2, ship on your terms: EuroSOR is named as importer on the declaration under its own EORI. Step 3, clearance: duty is paid per declaration and import VAT is accounted for in the country of import. Step 4, sold across the EU: EuroSOR sells from EU stock and files the VAT and EPR.1Product reviewCommodity codes, origin,product rules and marketschecked before you sign2Ship on your termsEuroSOR named as importeron the declaration, underits own EORI3ClearanceDuty paid per declaration,import VAT accounted forin the country of import4Sold across the EUEuroSOR sells from EU stockand files the VAT andEPR returns

Built for webshops, marketplaces and B2B sellers

Your own webshop

Customers order from your Shopify or WooCommerce store and receive goods from EU stock, with no import charges at the door.

Amazon and EU marketplaces

Amazon does not act as importer of record for FBA stock. EuroSOR imports it and acts as the EU seller behind the account.

B2B on DDP terms

If you have promised delivered duty paid, an EU company still has to import. EuroSOR imports and invoices your EU buyers with EU VAT.

EU retail supply

Retail chains buy from an EU supplier with EU invoices and an EU contact for product safety. EuroSOR takes that role.

Importer of record questions from non-EU brands

Do I need an EU company or EU VAT number to work with EuroSOR?

No. For goods EuroSOR imports and sells, EuroSOR is the importer, the seller and the VAT-registered party in the EU. You keep control of your products, pricing and customer relationships, without incorporating or registering for VAT in the EU yourself.

Can my freight forwarder or customs broker be my importer of record?

A forwarder moves the goods and a broker lodges the declaration. A broker can declare in its own name on your behalf, called indirect representation, which makes it jointly liable for the duty. Many brokers decline that for non-EU clients. Either way your company still owns the goods and still needs EU VAT registrations to recover the import VAT and to sell.

Does Amazon act as importer of record for FBA stock in Europe?

No. Amazon generally does not act as importer of record for inventory sent to its EU fulfilment centres. The seller, or a company the seller appoints, has to import the stock and take on the importer's obligations before it reaches Amazon.

Can EuroSOR import into any EU country?

Yes. EuroSOR's EORI is valid in all 27 member states, so we can import wherever your goods arrive, by sea, air or road. Customs rules are the same across the EU. Import VAT follows the country of import, and EuroSOR accounts for it there.

How does the €3 duty on low-value parcels change the decision?

Since 1 July 2026, goods in consignments worth up to €150 shipped into the EU from outside pay a flat €3 customs duty per item, counted by tariff line, until 1 July 2028. Importing in bulk into EU stock replaces this with ordinary duty on the shipment, and parcels sent from EU stock carry no customs duty. See EU customs clearance for a worked comparison.

What does an importer of record service cost?

EuroSOR prices the import and Seller of Record roles together: a percentage of monthly EU sales with a monthly minimum, plus a one-time onboarding fee set by the product review. Customs duty is passed through at cost. We quote once we have seen your products, markets and volumes.

General information, not legal, customs or tax advice. We confirm the product, route and tax treatment for each import before shipment.

Put your EU importer in place before the goods ship

Tell us what you sell, where it is made and which EU markets you want to reach. You do not need the HS codes worked out first.

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