Selling into the EU is not one compliance task
A manufacturer in the United States, a Shopify brand in the United Kingdom and an Amazon seller in China can all sell to EU customers, but they do not necessarily have the same obligations. The European compliance picture depends on what the product is, who places it on the market, where stock is stored, how the product reaches the consumer and which party performs each economic-operator role.
That is why “Do I need EU compliance?” is usually the wrong first question. A better question is:
Which EU obligations apply to this product and this supply chain, and who is responsible for each of them?
For many cross-border sellers, the answer touches at least four separate layers: customs identification, VAT, product safety and product-specific legislation.
1. Start with the product, not the marketplace
Amazon, Etsy, eBay and Shopify affect how products are offered and which listing fields are visible, but a marketplace does not determine the underlying law. The first step is to identify the product accurately.
Record at least:
- the product name and model;
- intended use;
- target user, including whether children are expected users;
- materials and components;
- electrical, radio, battery or mechanical functions;
- known hazards and warnings;
- country of manufacture;
- manufacturer identity;
- product identifiers such as SKU, model, EAN/GTIN where used;
- the countries where the product will be sold.
This product profile helps separate general consumer-product rules from sector-specific legislation.
2. Determine whether GPSR applies
The General Product Safety Regulation, Regulation (EU) 2023/988, is the EU’s general safety framework for consumer products. It applies broadly, while product-specific EU legislation can impose additional or more specific obligations.
A common mistake is to treat GPSR as a “label requirement”. It is more than that. Product safety starts with the product itself: its design, foreseeable use, risks, warnings, traceability, technical information and the ability to respond if a safety issue appears.
For a manufacturer established outside the EU, another key point is Article 16. A product covered by the GPSR cannot be placed on the Union market unless there is an economic operator established in the EU responsible for the applicable tasks. Depending on the chain, that operator may be an importer, an authorised representative with an appropriate mandate, or in certain circumstances a fulfilment service provider.
If the product is sold online, Article 19 also matters. The online offer must visibly provide specified manufacturer, responsible-person, product-identification and safety information.
3. Check whether CE marking legislation applies
CE marking is not a universal “EU approval” symbol. It applies only when the product falls within EU legislation requiring CE marking.
Typical product families that may fall under CE-related legislation include certain electrical equipment, radio equipment, machinery, toys, personal protective equipment and other regulated categories. The exact route depends on the legislation applying to the product.
For CE-marked products, manufacturers commonly need to identify the applicable legislation and standards, perform the required conformity-assessment steps, prepare technical documentation, issue the EU Declaration of Conformity and affix CE marking correctly.
An EU authorised representative may perform tasks described in a written mandate where the applicable legislation permits. The representative does not automatically become the designer, manufacturer or conformity-assessment body.
4. Identify the EU economic operators in the chain
Terms such as manufacturer, importer, distributor, authorised representative, responsible person and fulfilment service provider have specific meanings in EU rules.
For a non-EU brand, this distinction is crucial. For example, an EU logistics company storing and dispatching products is not automatically the importer for every transaction. Likewise, a marketplace is not automatically your GPSR Responsible Person.
Draw the actual flow:
Manufacturer → exporter → carrier → customs declarant → importer → warehouse/fulfilment → marketplace/store → consumer
Then place a real company next to each role. Gaps become visible quickly.
5. Separate EORI from VAT
An EORI number is a customs identification number. The European Commission explains that EORI is mandatory for economic operators carrying out relevant customs operations in the EU. A non-EU economic operator may need an EORI when it performs specified customs activities, and the competent issuing country depends on the operator’s situation and first customs operation.
VAT is different. VAT registration, OSS and IOSS are tax mechanisms, not substitutes for EORI.
A useful mental model is:
- EORI = customs identity
- VAT number = tax identity under the relevant national VAT system
- OSS = simplified reporting for qualifying cross-border B2C supplies
- IOSS = special VAT scheme for qualifying distance sales of imported goods up to €150
The same seller can therefore need more than one identifier or scheme.
6. Account for the 2026 low-value customs change
Since 1 July 2026, the EU has removed the previous customs-duty exemption for low-value consignments up to €150 and introduced a temporary €3 customs duty mechanism for qualifying low-value e-commerce imports. The temporary system is intended to operate until 1 July 2028, when the broader customs reform is expected to move the system toward normal customs duties under the new framework.
This makes landed-cost calculations more important for sellers who built pricing around the former duty-free threshold.
A €20 accessory may still look inexpensive on the product page, but the commercial decision should include:
- product value;
- shipping;
- insurance where relevant;
- customs value;
- applicable duty mechanism;
- import VAT;
- brokerage or carrier charges;
- fulfilment fees;
- marketplace fees;
- returns and compliance costs.
7. Treat the product listing as part of compliance
For online sales, compliance is not complete when the packaging is correct. The online offer itself can be subject to information requirements.
Under GPSR Article 19, the offer must clearly and visibly show information including the manufacturer’s name and contact details, the EU responsible person where the manufacturer is outside the EU, product identification and relevant warnings or safety information.
That means product-compliance work should connect directly to listing operations. Your product database should be capable of feeding the same verified identity and safety information into Amazon, Etsy, Shopify, eBay and other channels without creating contradictory versions.
8. Keep an evidence file, not just a checklist
A checked box is useful only if you can show what supports it.
A practical EU compliance file can include:
- product identity and variants;
- manufacturer details;
- applicable legislation;
- risk analysis or safety assessment;
- test reports where required or relevant;
- technical documentation;
- EU Declaration of Conformity where applicable;
- labels and packaging artwork;
- instructions and warnings;
- EU economic-operator details;
- supplier declarations;
- marketplace listing evidence;
- incident and complaint records;
- version history.
The goal is continuity. When a marketplace asks for evidence, a supplier changes or a regulator contacts the business, the team should not have to rebuild the file from emails.
A practical decision flow
- Identify the product precisely.
- Identify the manufacturer and supply-chain roles.
- Determine whether GPSR applies.
- Determine whether product-specific / CE legislation applies.
- Confirm the required EU-established economic operator.
- Review labels, packaging, instructions and online listing data.
- Determine EORI/customs responsibilities.
- Determine VAT/OSS/IOSS treatment.
- Calculate landed cost under the 2026 customs rules.
- Centralise evidence and review changes over time.
Frequently asked questions
Can a non-EU company sell directly to EU consumers?
Yes, but direct selling does not remove EU customs, VAT, product-safety or economic-operator requirements. The exact obligations depend on the product and transaction model.
Is EORI enough to make my products compliant?
No. EORI concerns customs identification. It does not demonstrate product safety, CE conformity or VAT compliance.
Does GPSR replace CE marking?
No. GPSR and CE-related sector legislation serve different purposes and may apply together.
Does Amazon become my EU Responsible Person?
Do not assume so. You should identify which economic operator is responsible for the specific product under the applicable rules and have the required arrangement documented.
Can software replace a compliance review?
Software can structure data, flag missing fields and preserve evidence, but product-specific conclusions may require qualified human review.
How EU Seller Kit can help
Use EU Seller Kit to connect the product record to EORI workflows, GPSR Responsible Person review, CE representation, listing checks, customs simulations, VAT scenarios and supporting evidence. The objective is not to turn compliance into a magic score; it is to turn scattered obligations into a traceable workflow.
Official sources
- European Commission — General product safety: https://commission.europa.eu/topics/business-and-industry/product-safety_en
- EUR-Lex — Regulation (EU) 2023/988: https://eur-lex.europa.eu/eli/reg/2023/988
- European Commission — EORI: https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/economic-operators-registration-and-identification-number-eori_en
- Your Europe — CE marking: https://europa.eu/youreurope/business/product-rules-compliance/general-product-compliance/ce-marking/index_en.htm
- European Commission — EU Customs Reform: https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en
