Import stock into the EU: EORI, customs, VAT and steps to plan

Import stock into the EU: EORI, customs, VAT and steps to plan starts before the goods leave the supplier. You need to identify the importer, hold the appropriate EORI, classify and value the goods, deal with duty and import VAT, then confirm that the products can be placed on the market. Inconsistent information can delay customs clearance or lead to requests for evidence.

Key takeaways

• The importer is the operator that takes on the customs obligations connected with bringing non-Union goods into the EU customs territory.
• An EORI number identifies an operator in dealings with EU customs authorities; it does not replace a VAT number or a tax registration.
• The tariff code, origin and customs value determine duty, applicable measures and the information to declare.
• Import VAT and VAT obligations arising from stockholding depend in particular on the country of entry, the storage country and your sales model.
• Customs clearance does not prove that a product meets the safety, marking, traceability or information rules that apply before it is placed on the market.

Who needs to plan an EU stock import?

Any business bringing goods from outside the EU customs territory into the Union should organise the customs flow before the goods arrive. This includes ecommerce sellers, manufacturers, distributors and operators sending stock to their own warehouse or a fulfilment centre.

In practical terms, the importer is the operator named to place the goods under a customs procedure and bear the consequences of the declaration. A carrier may lodge or transmit a declaration, and a customs representative may act for you, but neither arrangement removes the need to define roles clearly in your commercial and logistics instructions.

Imagine a US manufacturer shipping accessories from Shenzhen to an Amazon FBA warehouse in Germany. It needs to establish who will be declared as importer, whose EORI will be used, who will pay or account for import VAT, and who holds the compliance documents. Leaving those decisions to the supplier or freight forwarder at the last minute often creates a mismatch between the invoice, declaration and actual transaction.

An EU market-entry compliance assessment helps you structure the checks needed before a first shipment, covering customs flows, VAT, product safety, packaging and sector-specific obligations. It flags points to verify; it does not register a seller with extended producer responsibility schemes.

The EU customs framework is set by Regulation (EU) No 952/2013 establishing the Union Customs Code. In practice, also check the requirements of the customs authority in the country where the declaration will be lodged.

What EORI number do you need to import stock into the EU?

The operator completing customs formalities will generally need to be identified by an EORI number. EORI means Economic Operators Registration and Identification, and it is the identifier used in dealings with EU customs authorities.

The European Commission explains the system on its Economic Operators Registration and Identification (EORI) page. The implementing rules also appear in Implementing Regulation (EU) 2015/2447.

EORI, VAT number and IOSS have different purposes

An EORI is used for customs formalities. A VAT number identifies a taxable person for VAT transactions. IOSS is a VAT scheme for certain distance sales of imported goods, subject to conditions; it does not replace an EORI when you import stock.

A common mistake is to assume that an EU VAT number is enough for customs clearance. It is not: both identifiers may be needed, but they serve different functions. Read EORI vs VAT number vs IOSS: which do you need to sell in Europe? before choosing your arrangement.

If you need to prepare an application, EORI file preparation helps you assemble the application file. It is a one-off service unless included in a SaaS plan quota; the number itself is issued by the competent customs authority. For a flow handled in France, see EORI registration in France.

EU Seller Kit — For a first import, start with an EU market-entry compliance assessment, then use EORI file preparation if you need to apply for the identifier. Afterwards, use the guide on how to check an EORI number in the EU and the United Kingdom to verify its status.

What customs information must you collect before shipment?

Before collection, you should be able to support the tariff classification, origin and customs value of the goods. These three data points shape the declaration and affect duty, trade measures and the documents customs may request.

Classify the product correctly

The HS code, or tariff code, is the legal description of goods for customs purposes. Do not automatically reuse a code supplied by a manufacturer: a vague description, composite product or particular technical function can lead to a different subheading.

Use the HS classification assistant to generate candidate HS subheadings with sources and confidence levels, then confirm the result in the applicable nomenclature. The European Commission's TARIC consultation lets you check tariff measures and restrictions linked to the code selected. For the method, see how to find an HS code for a product.

Establish origin and customs value

Customs origin is not necessarily the country of dispatch. A product shipped from China may, depending on how and where it was made or processed, require a different origin analysis. Origin can affect the duty rate, trade-defence measures or access to preferential treatment where an agreement applies.

Customs value generally begins with the price actually paid or payable, adjusted under the applicable rules. Freight, insurance, royalties or certain items supplied by the buyer may need to be considered. Do not understate value to reduce duty: customs may ask for the invoice, payment evidence, contract, packing list or an explanation of the price.

The European Commission's Access2Markets portal helps you research requirements by product, origin and market. You should still verify transaction-specific points with your customs declarant or the competent authority.

How do you import stock into the EU step by step?

The safest approach is to settle commercial, customs, tax and regulatory data before dispatch. Customs clearance is more straightforward when the carrier receives a consistent, complete and usable file.

Practical procedure before your first shipment

1. Define the flow. Identify the consignor, importer, customs declarant, country of entry, storage location and countries where the stock will be sold.
2. Check the EORI. Confirm that the relevant operator holds the required identifier and that its details match the commercial documents.
3. Classify every SKU. Describe the product, material, function, composition and intended use, then check the code in TARIC.
4. Prepare value and origin evidence. Gather the commercial invoice, payment evidence, terms of sale, packing list and records supporting the declared origin.
5. Calculate landed cost. Estimate duty, import VAT, freight and other known costs before setting your sales price.
6. Plan VAT and storage. Assess the import country and the consequences of holding stock in France, Germany, Spain or several Member States.
7. Check product compliance. Review safety, labelling, any CE marking requirement, traceability, the required economic operator and online listing information.
8. Give written instructions to the declarant. Send validated data before the goods arrive and retain the evidence used.

The customs cost simulator helps structure known costs for an import and calculate duty where a valid tariff rate is available. It does not replace confirmation of the classification or a decision by the customs authority.

Checklist before shipping stock

• The importer and customs declarant are named in writing.
• The relevant operator's EORI has been obtained or checked.
• Every product has a precise commercial description and a checked tariff code.
• The commercial invoice, packing list and value evidence are consistent.
• The declared origin is documented and is not based solely on the dispatch country.
• Duty, import VAT and the storage country have been assessed.
• Product safety, marking and labelling requirements have been checked.
• The carrier or customs representative has received complete instructions before arrival.

How should you handle import VAT and stockholding?

Import VAT is separate from customs duty and from VAT charged to the final customer. Its treatment depends on the country of import, the identity of the importer, its VAT position and how sales and stock transfers are organised afterwards.

If you import goods into France and then store them in Germany, you need to consider at least import VAT in France, movements of goods to Germany and obligations arising from sales made from that stock. The applicable treatment cannot be determined from your company's home country alone: where goods enter and are stored matters directly.

Council Directive 2006/112/EC on the common system of VAT sets the EU framework, while registration and filing arrangements are largely administered nationally. Your Europe guidance on VAT for businesses outlines the general principles.

The EU VAT calculator compares common domestic, intra-EU and import VAT scenarios using your transaction data. For online sales, IOSS vs OSS ecommerce VAT: which scheme applies to your sales? helps identify issues to discuss with a tax adviser or the relevant authority.

Do not confuse stock importation with direct-to-consumer delivery. IOSS may apply to certain distance sales of imported goods, but it is not a general mechanism for holding stock in the Union before sale. The Commission explains the OSS and IOSS schemes and their conditions of use.

EU Seller Kit — Before choosing an entry country or stockholding model, compare scenarios with the EU VAT calculator and known costs with the customs cost simulator. Have national filing obligations confirmed by the authority or a qualified professional.

Is customs clearance enough to sell a product in the EU?

No. Customs clearance deals with the entry of goods from a customs perspective; it is not a general authorisation to place a product on the market. Before selling, you need to check the product safety rules and sector-specific requirements that apply to the product.

For consumer products covered by Regulation (EU) 2023/988 on general product safety (GPSR), traceability, safety information and the presence of a responsible economic operator established in the Union can be decisive. Market-surveillance authorities have powers under, among other legislation, Regulation (EU) 2019/1020 on market surveillance and product compliance.

If you are a seller established outside the Union and your consumer product needs a responsible economic operator established in the EU, an EU GPSR responsible person may be appropriate. The service becomes active only after product review, entity assignment, a signed mandate and active payment. A SaaS subscription does not automatically appoint a representative.

Some products fall under EU harmonisation legislation and may require CE marking. Radio equipment, for example, is covered by Directive 2014/53/EU on radio equipment (RED). CE marking is used only where applicable legislation requires it and after the required conformity assessment. Your Europe guidance on CE marking confirms this principle.

A CE authorised representative may act under a written mandate where the applicable CE legislation permits it. This does not replace the manufacturer's conformity assessment, necessary testing, technical documentation or EU declaration of conformity. Review the CE technical file documents to prepare before placing a product on the market before the stock ships.

For distance sales, you should also review the information shown on the product listing. The Marketplace Product Compliance Scanner analyses traceability, safety and compliance information to check before publication on Amazon, eBay, Etsy, Shopify or another platform.

Which mistakes most often cause a hold-up or extra cost?

Problems rarely result from one missing document alone. They usually arise when the information does not describe the same transaction: the invoice names one seller, the EORI belongs to another entity, the customs description is vague and the product listing states a different composition.

Letting the carrier provide data without validating it

The carrier moves the goods, but may not know the material, function, actual value or regulatory obligations of your product. You remain responsible for supplying accurate information. Prepare a file for each SKU with a description, candidate code, origin, value, weight, photographs and technical documents where needed.

Using an Incoterm without understanding who is declared as importer

An Incoterm allocates certain costs, risks and formalities between seller and buyer; it does not replace an assessment of your customs and VAT obligations. DDP is often presented as simple, but it can create problems where the declared importer, EORI and VAT treatment do not align. Incoterms DDP, DAP and EXW for ecommerce explains the practical checks.

Ordering before checking the product and supplier

Stock can arrive while labelling, warnings, test reports or economic-operator details are still missing. Correcting these points locally can cost more and delay the product going live. Before ordering, Supplier Check centralises supplier identity, payment and delivery information to highlight inconsistencies for review; it does not certify a supplier or product as compliant.

Forgetting obligations in the country of sale

The import country is not the only country that matters. If you sell in France, Germany and Spain, labelling languages, packaging schemes, sector rules and marketplace obligations may differ. Country Compliance helps organise customs, tax and product checks by origin, storage and destination country.

Which special cases should you plan for?

Ecommerce flows often include features that change the analysis. Plan for them before booking transport, because a correction after arrival can tie up stock or prevent a listing from going live.

Amazon FBA stock and storage in several Member States

Amazon may move stock between warehouses depending on the programme you select. That can create VAT and compliance obligations in several countries, even where the first import takes place in only one Member State. Read Amazon Pan-EU compliance: EORI, VAT and GPSR requirements before enabling multi-country distribution.

Electrical goods, toys, cosmetics and textiles

Electrical products can fall under several legal instruments, including electrical safety, electromagnetic compatibility or radio-equipment rules, depending on their characteristics. Toys, cosmetics and textiles also have their own sector-specific regimes. For example, Regulation (EU) No 1007/2011 on textile fibre names and labelling sets specific rules for fibre names and textile labelling.

Do not assume that a product made outside the Union is compliant because it bears a CE symbol or because a supplier provides a generic certificate. Check the legislation that actually applies, documents for your exact product reference and the languages required in the target market.

Great Britain and Northern Ireland

Great Britain is outside the EU customs territory. An EU EORI does not automatically cover UK customs formalities, and Northern Ireland requires a separate assessment depending on the flow. For UK shipments, see GOV.UK guidance on getting an EORI number and whether you need an EU EORI and a GB EORI for your trade flows.

Tools and services to take action

• EU Market Entry Compliance Assessment: use it before your first shipment to build a check plan for EORI, VAT, GPSR, CE marking, packaging and product data.
• EORI file preparation: use this service when you need to prepare an EORI application; the customs authority remains responsible for issuing the number.
• Customs cost simulator: use it to structure known import costs and calculate duty where a valid tariff rate is available.
• EU VAT calculator: use it to compare import VAT, stockholding and cross-border sales scenarios.
• Marketplace Product Compliance Scanner: use it before publication to identify safety, traceability and compliance information to verify on your listings.

Frequently asked questions

Can a non-EU seller import stock into the European Union itself?

Yes, provided that customs formalities, EORI identification and the VAT treatment for the flow are organised correctly. Practical conditions can depend on the declaration country, the operator's establishment and the customs representation used. Check your planned arrangement with the competent authority or a qualified professional.

Is an EORI number valid in every EU Member State?

An EORI issued in the Union is used for customs identification throughout the European Union. This does not exempt you from national VAT, registration or product-compliance obligations in countries where you hold stock or sell. You can check a number's public validity through the European Commission's EORI validation tool.

Do you pay customs duty on every product imported into the EU?

No. The amount depends in particular on tariff classification, origin, customs value and measures in force at the time of import. Some products may have a zero duty rate, qualify for preferential treatment or be subject to specific measures; check the code and origin in TARIC and Access2Markets.

Is a supplier invoice enough for a customs declaration?

The commercial invoice is central, but it is not always sufficient. Depending on the transaction, customs or the declarant may request a packing list, payment evidence, transport document, origin information, an authorisation or technical documents. The invoice should describe the goods precisely enough to match the declaration.

Can you sell goods as soon as they have cleared customs?

Not automatically. Customs clearance addresses entry into the customs territory, while placing a product on the market requires compliance with applicable product rules, including safety, traceability, labelling and, where relevant, CE marking or an EU economic operator. A marketplace may also request information or documents before publication.

Does a CE authorised representative replace a GPSR responsible person?

No, the roles are not interchangeable. Whether either role is needed, and what it must do, depends on the legislation applying to the product and the manufacturer's situation. A CE authorised representative acts under a written mandate where CE legislation permits it, while a GPSR responsible person operates under the general product-safety framework; assess both roles for the exact product reference.

Official sources

• Regulation (EU) No 952/2013 establishing the Union Customs Code — the framework for customs formalities and procedures for goods entering the Union.
• Implementing Regulation (EU) 2015/2447 — implementing provisions for the Union Customs Code, including EORI rules.
• European Commission — Economic Operators Registration and Identification (EORI) — the purpose and operation of the EORI number.
• European Commission — TARIC consultation — tariff and customs measures by product code.
• European Commission — Access2Markets — trade, tariff and origin requirements by product and market.
• Council Directive 2006/112/EC on the common system of VAT — the EU VAT framework, including principles relevant to imports.
• Regulation (EU) 2023/988 — General Product Safety Regulation — safety requirements and responsibilities for consumer products.
• Regulation (EU) 2019/1020 on market surveillance and compliance of products — market-surveillance powers and product-compliance arrangements.
• Your Europe — CE marking — CE-marking principles and manufacturer responsibilities.

This content is general information and not legal, customs or tax advice.