EU Seller Kit

EU Stock Import Guide for Ecommerce Sellers

The EU stock import guide for ecommerce sellers explains how to bring non-Union goods into the EU: identify the importer, obtain or check an EORI number, classify products, complete customs formalities, deal with import VAT and verify product compliance before sale. A warehouse or marketplace does not automatically assume these responsibilities.

Key takeaways

  • Importing begins when goods from outside the EU customs territory enter the EU and are placed under a customs procedure.
  • The operator completing customs formalities must be correctly identified; an EORI number is generally required for customs operations in the Union.
  • Customs clearance, import VAT and product compliance are separate matters: clearing goods through customs does not prove that they may be placed on the market.
  • Before dispatch, align the entry country, storage location, importing entity, tariff code, commercial documents and product obligations.

Who needs this EU stock import guide for ecommerce sellers?

You are concerned if you bring stock manufactured or dispatched from a country or territory outside the EU customs territory into the EU, including goods sent to an Amazon FBA warehouse, a fulfilment provider or your own warehouse.

The customs framework is based on the Union Customs Code, Regulation (EU) No 952/2013. In practice, you need to distinguish several roles. One entity may hold more than one role, but they can also be held by different entities.

Importer, declarant and stock owner: do not treat them as interchangeable

The importer is the entity arranging the entry of stock and bearing the commercial and tax consequences of the chosen arrangement. The declarant is the person lodging the customs declaration, either directly or through a customs representative. The economic owner of the stock is the entity buying and reselling it.

These roles must match across your invoices, transport contracts, customs declaration and VAT arrangements. A fulfilment provider can receive your pallets without becoming your importer. Likewise, Amazon FBA stores products but does not automatically become the importer or assume responsibility for their compliance.

Example: you ship accessories from Shenzhen to an Amazon FBA warehouse in Germany. Before departure, you need to know which entity imports into Germany, who owns the stock after clearance and in which countries that stock will later be sold. Subsequent sales in France, Italy or Spain do not resolve those initial questions.

If your arrangement is still unclear, the EU Market Entry Compliance Assessment helps you organise customs, VAT, product, packaging and storage-country checks before your first shipment.

What must you check before dispatching stock to the EU?

Before dispatch, secure customs identification, tariff classification, origin, customs value, VAT treatment and the product requirements that apply. Those elements determine the declaration, any duty due and whether you can lawfully market the goods.

EORI: the operator's customs identifier

An EORI is the Economic Operators Registration and Identification number used when dealing with customs authorities. The European Commission sets out its purpose and general rules on its Economic Operators Registration and Identification (EORI) page.

An EORI is not a VAT number and does not replace VAT registration where that is required. Nor is it permission to sell products. Check an existing EORI before using it, particularly if your company has changed its legal name or status; the Commission provides an official EORI number validation tool.

Where you need to prepare an application, EORI file preparation helps you compile the appropriate file. The number itself is issued by the competent customs authority; file preparation is a one-off service unless included within a SaaS plan quota.

Tariff code, origin and value: the three data points that shape customs clearance

The tariff code, often called an HS code or Combined Nomenclature code, is the legal description of the goods. It helps establish customs duty, certain trade-policy measures and documentary requirements. A vague description such as “accessories” or “electronics” is not enough. You need the product's function, materials, composition, power source and intended use.

Use the HS classification assistant to generate candidate subheadings, then confirm the classification in the European Commission's TARIC consultation. The applicable rate depends, among other factors, on the code, origin and measures in force on the import date.

Customs origin is not necessarily the country of dispatch. Goods shipped from China may, depending on their manufacturing operations, have another origin; equally, transit through a third country does not automatically change origin. Customs value follows its own rules, so prepare a consistent commercial invoice, terms of sale, transport costs and any elements that may adjust the value.

EU Seller Kit — For a first shipment, use the customs cost simulator to structure known costs and calculate duty where a valid tariff rate is available, then confirm sensitive data with your customs representative or the competent authority.

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

You should prepare an import before the goods leave, not when the container arrives. A clear sequence reduces requests for extra documents, declaration errors and delays in putting stock away.

Practical procedure before and during customs clearance

  1. Map the flow. Record the country of origin, country of dispatch, first EU entry point, storage country and sales countries. If you store goods in several countries, check the local consequences before moving stock.
  2. Identify the importing entity. Confirm its legal identity, EORI, any VAT number and its relationship with the supplier, carrier and customs representative.
  3. Compile product data. For each SKU, gather an accurate description, tariff code to be confirmed, quantity, value, currency, origin, weight and relevant safety or compliance information.
  4. Prepare commercial documents. The commercial invoice, packing list, transport document and, where relevant, origin evidence or sector-specific authorisations must match the goods actually shipped. Use the EU import customs documents checklist to organise your file.
  5. Give accurate instructions to the declarant. Your freight forwarder or customs representative needs complete data. They cannot resolve an uncertain classification or value without reliable evidence.
  6. Follow release for free circulation. This procedure generally allows non-Union goods to circulate in the EU after formalities are completed, duties are paid or guaranteed, and the applicable VAT treatment is addressed.
  7. Keep documentary evidence. Archive the declaration, invoice, transport documents, payment evidence, classification data and compliance documents for each product reference.

Checklist before loading

  • The entity importing the stock is identified in contracts and customs instructions.
  • Its EORI has been obtained or checked, and its status fits the country and transaction concerned.
  • Every product has a technical and commercial description detailed enough for classification.
  • The tariff code has been checked in TARIC and customs origin is documented.
  • The commercial invoice contains information consistent with the sale and shipment.
  • Quantities, weights, values and references on the packing list match the invoice.
  • Import VAT treatment and storage-related obligations have been reviewed.
  • Product compliance and the information to display online are ready before the product goes on sale.

A common mistake is allowing the supplier to choose the tariff code or declared value without review. You remain exposed to the consequences of inaccurate data in your own supply chain. If the information received is incomplete, Supplier Check centralises identity, payment and delivery details so that you can identify inconsistencies for review before ordering.

How should you deal with VAT and storage after import?

Import VAT concerns the entry of goods into the EU. VAT on later sales then depends on how and where you store and deliver them. Importing into Germany for storage there, then selling to consumers in several Member States, can create obligations different from those for goods sent directly from a third country.

Council Directive 2006/112/EC on the common system of VAT provides the EU framework, but registration and filing arrangements must be checked in the countries involved. OSS and IOSS are simplification schemes for certain situations; do not assume they apply simply because you sell online. The Commission outlines both schemes on its VAT One Stop Shop portal.

In practice, IOSS covers certain distance sales of imported goods and does not replace the analysis needed where you import bulk stock into the EU before selling it. OSS can simplify declarations for certain cross-border sales, but it does not automatically remove obligations arising from local stock. Check your position with the relevant tax authority or a VAT adviser, especially before joining a multi-country storage programme.

The EU VAT calculator lets you compare common domestic, intra-EU and import VAT scenarios using your transaction data. For a broader view by country of origin, storage and destination, use Country Compliance.

What product documents and checks are needed before you sell?

Customs clearance alone does not permit a product to be marketed. Before placing goods on the market, check general product safety rules, sector-specific legislation, labelling, traceability and, depending on the product, CE marking or environmental obligations.

GPSR, CE marking and an EU-established operator

Regulation (EU) 2023/988 on general product safety, known as the GPSR, applies to consumer products within its scope. It includes requirements concerning safety, traceability and distance selling. The precise obligations depend on the economic operator's role and the product concerned.

For products covered by EU harmonisation legislation, CE marking is required only where the applicable legislation provides for it. Toys, for example, fall under Directive 2009/48/EC on the safety of toys, while certain radio equipment falls under Directive 2014/53/EU on radio equipment. The manufacturer must carry out the conformity assessment, compile technical documentation and draw up an EU declaration of conformity where the regime requires it. An authorised representative does not replace those manufacturer duties.

If you are a non-EU manufacturer of CE-marked products, consider the role of a CE authorised representative. This service becomes active only after acceptance, entity assignment, a signed mandate and active payment. For consumer products sold by a non-EU seller, an EU GPSR responsible person may be required depending on your circumstances; a SaaS subscription does not automatically appoint a representative.

Listing information and checks before publication

An online listing must reflect the applicable safety and traceability information. An incomplete listing can lead to a request for evidence, a marketplace listing block or an enquiry from market-surveillance authorities. Regulation (EU) 2019/1020 on market surveillance and compliance of products sets the framework for product-compliance market surveillance.

Before publishing or relisting an SKU, use the Marketplace Product Compliance Scanner to flag traceability, safety and compliance information to verify on the listing. It identifies points to review; it does not replace the regulatory assessment required for your product.

Imagine a US manufacturer importing lamps into a warehouse in France. The invoice and customs declaration may be correct, but selling remains risky if relevant electrical requirements, CE documents, the details of the relevant operator or necessary warnings are not ready. Address these points before the stock arrives, while labels and instructions can still be corrected.

Which mistakes and special cases should you plan for?

The most expensive errors are often organisational: importing in the name of the wrong entity, confusing EORI with VAT, using an unchecked tariff code or discovering product requirements after pallets arrive. They can sometimes be corrected, but may hold up stock or delay its sale.

Frequent mistakes

  • Confusing DDP with a transfer of responsibility. An Incoterm mainly allocates contractual costs, risks and formalities between seller and buyer. It does not remove the need to establish who is actually the importer, who supplies customs data and who carries the VAT obligations.
  • Assuming an EORI is enough to sell. An EORI is for customs operations. It does not cover product compliance, VAT obligations or any environmental registrations that may apply.
  • Waiting until arrival to request compliance evidence. If a supplier cannot provide needed reports, declarations, labels or traceability information, the stock may need corrective work before it can be marketed.
  • Overlooking packaging and regulated products. Packaging, electrical and electronic equipment, batteries, textiles, toys, cosmetics and radio products can be subject to additional rules. Regulation (EU) 2025/40 on packaging and packaging waste and national extended producer responsibility rules should be reviewed for each country where you place products on the market.

Cases to assess separately

Direct-to-consumer sales from a third country, low-value consignments, returns, repairs, samples, goods in transit and goods in customs warehousing do not necessarily follow the same sequence as importing stock for free circulation. Do not automatically apply an IOSS arrangement or a process used for individual parcels to a container of stock.

Great Britain is outside the EU customs territory. A flow to England, Scotland or Wales requires a separate assessment and may require a UK identifier; see the EU and GB EORI guide. Northern Ireland follows particular rules depending on the flow, so always check the current position with the competent authorities.

Tools and services to take action

  • EU Market Entry Compliance Assessment — Use it before a first shipment to structure EORI, customs, VAT, GPSR, CE, packaging, WEEE/battery and DPP data-readiness checks.
  • EORI file preparation — Use this service when the importing operator needs to prepare an EORI application for the competent customs authority.
  • Customs cost simulator — Use it to structure customs value, known costs and duties where a valid tariff rate is available.
  • EU VAT calculator — Use it to compare import VAT, storage and EU sales scenarios.
  • Marketplace Product Compliance Scanner — Use it before publishing a product listing to check the compliance and traceability information that needs review.

Official sources

This content is general information and not legal, customs or tax advice for your particular circumstances.