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.
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.
Our guide to the importer of record in Europe explains the role in more depth.
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.
| Route | Customs liability | Import VAT | No EU VAT number needed | Sells to your EU customers | Setup |
|---|---|---|---|---|---|
| Your own EU company | Yours | Deducted on your EU VAT returns | No | You do | Months, plus local accounting and banking |
| Your EU customer on DAP terms | Your customer's | Your customer's | Yes | Your customer resells | Works for B2B sales only |
| Customs broker as indirect representative | Shared with you | Recovered through your own EU VAT registration | No | No | Per shipment, and many decline non-EU clients |
| EuroSOR as importer of record and Seller of Record | EuroSOR's, as importer | Handled by EuroSOR in the country of import | Yes | Yes, as Seller of Record | Weeks, 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.
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.
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.
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.
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.
Four steps from the first call to the first EU sale. We confirm the scope in writing after the product review, before anything ships.
Customers order from your Shopify or WooCommerce store and receive goods from EU stock, with no import charges at the door.
Amazon does not act as importer of record for FBA stock. EuroSOR imports it and acts as the EU seller behind the account.
If you have promised delivered duty paid, an EU company still has to import. EuroSOR imports and invoices your EU buyers with EU VAT.
Retail chains buy from an EU supplier with EU invoices and an EU contact for product safety. EuroSOR takes that role.
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.
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.
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.
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.
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.
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.
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.