Importing into the European Union

Importing into the Union is less dramatic than importing into the United States was in 2026, because the European rules have been stable. It is, however, more particular about who may do it, and that question catches sellers established outside the Union.

Who can be the importer

Someone must lodge the customs declaration and take responsibility for it. Under the Union Customs Code the declarant must, as a general rule, be established in the customs territory of the Union, with defined exceptions.¹ A business established outside the Union therefore typically acts through an indirect customs representative under Article 18 of the Code — a representative who acts in their own name but on your behalf, and who consequently shares liability for the customs debt.¹

Two practical consequences. First, indirect representation is a service someone takes real risk to provide, so it is priced accordingly and the representative will ask questions about your goods. Second, this is one of the strongest arguments for having an EU entity, which lesson 1 raised: the entity can be the importer in its own name.

What is charged at the border

• Customs duty, based on the goods' classification in the tariff and their origin. Classification is the importer's responsibility even when a broker does the typing.
• Import VAT, charged at the rate of the country of importation. Where you are VAT-registered and the goods are used for your taxable business, import VAT is normally recoverable as input tax through your VAT return — how and when depends on the member state, and some operate deferment or postponed accounting schemes. Confirm the mechanics with your adviser before you model cash flow, because the difference between paying at the border and accounting for it later is weeks of working capital.
• Charges from the people handling it: the broker, the terminal, storage if the goods wait, and inspection costs if they are opened.

An EORI number is required before any of this can happen. Lesson 2 covered where to get one; for a non-EU business it is obtained in the country of the first customs operation.²

The €150 line, and what it does not do

Consignments not exceeding €150 can be handled through the import scheme — the Import One Stop Shop — with VAT charged at the point of sale rather than collected at the border.³ This matters for direct-to-consumer shipping from outside the Union. It does not apply to a pallet of inventory heading for a fulfilment centre, which is a normal commercial import.

Two misunderstandings to avoid. The threshold is per consignment, so splitting an order into several parcels to stay under it is exactly the kind of arrangement customs authorities look for. And the scheme changes when VAT is collected, never whether.

The documents that make it boring

1. Commercial invoice with accurate values, incoterm and a description that matches the classification.
2. Packing list that agrees with the invoice, item for item.
3. Transport document — bill of lading or air waybill.
4. Origin documentation where a preferential rate is claimed. Claiming one without the paperwork is a slow, expensive conversation.
5. Compliance documents from lesson 5: declaration of conformity, test reports, and the responsible economic operator's details. Customs and market surveillance are different authorities, but goods stopped by either are equally stuck.

Inspections are not a disaster; they are a delay with a bill attached. The cost is storage, the broker's time, and inventory not selling. Documents that agree with each other are the cheapest insurance against all three.

Mistakes at the border

• Not knowing who the declarant is. If you cannot name them, you cannot be sure what was declared.
• Undervaluing the invoice. It is fraud, it is checked, and it invalidates insurance.
• Splitting shipments to stay under €150. The threshold is per consignment and the pattern is visible.
• Assuming import VAT is a cost. It is usually recoverable where you are registered, but the timing affects cash flow.
• Claiming preferential origin without documentation.
• Shipping before the compliance file exists. Two authorities can stop the same pallet.
• Modelling zero inspections. Assume one, and the year is calmer.

Next

Lesson 7 is what happens once the goods are inside: fulfilment across Europe, where each programme physically places your stock, and how that choice feeds back into the VAT registrations from lesson 2.