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Market access and IOR

One import, twenty-seven markets

A hardware brand was clearing customs on every order sold into Europe. What replaced it: one wholesale landing into a bonded base, then domestic delivery.

EFC 4 min read Bonded warehousingSectors

Take a hardware brand clearing customs on every order it sells into Europe. Each parcel crosses the border alone, with its own declaration, its own charges, and its own chance of being pulled aside for inspection. The more the company sells, the more it pays to import its own success, one parcel at a time.

Two roads across the same border

Selling into the EU from outside it means your goods are imports: they enter EU customs territory, and someone has to declare them, pay what is owed, and answer for the file if questions come later. There is no way around that. The only real choice is how often you do it.

The per-order road treats every sale as its own import. It is easy to start and expensive to scale, because the cost is not fixed: it is multiplied by your order count. Double your sales and you have doubled your clearance events, your paperwork, and your exposure to whatever is happening at the border that week.

That road is now closing on a published schedule. From 1 July 2026 until 1 July 2028, Regulation (EU) 2026/382 puts a charge of 3 EUR per item category on parcels under 150 EUR entering the EU. Per item category, not per parcel, so a mixed order pays it more than once. The cost that already scaled with success just got a surcharge designed to discourage exactly this way of importing.

What landing once at wholesale level means

The alternative is to cross the border once, deliberately, at stock level. One consolidated shipment enters the EU and goes into a bonded customs warehouse: a customs-supervised space where goods from outside the EU can be stored with duty and import VAT suspended, under Article 240 of the Union Customs Code. Your stock is physically in Europe before any tax event happens.

One role has to be answered before that intake can move. Every import needs an importer of record: the legal party named on the declaration, the one who owes the customs debt under Articles 77 and 84 of the Union Customs Code. For a company with no EU entity this role is the wall, because someone established in the Union has to put their name on the line. In the one-landing model it is answered once, at intake, for the whole stock, instead of being improvised parcel by parcel.

From that point the geography flips. An order to a customer in any of the twenty-seven member states ships from stock already inside the single market, as a domestic European delivery: a local courier label, no customs stop, no per-parcel file. Duty and import VAT are settled when stock is released from bond, an administrative step inside the warehouse, not a queue your parcel stands in. VAT on the sales themselves is still owed in each buyer’s country, and the One Stop Shop reports it through one registration instead of twenty-seven.

The two cost curves are the whole argument. The per-order model carries a cost that scales with success: more orders, more clearance. The one-landing model carries a cost that amortizes: the same intake work is spread across every order that ships out of it.

How this runs at EFC

This is standing work, not a concept. EFC and Warelog run the bonded base in Portugal as one operation: the same team that receives a wholesale intake and files it into bond also picks, packs, and dispatches the single orders that leave it. When a clearance question comes up, the answer comes from the desk holding the stock, not from a chain of subcontractors.

The hardware brand from the opening runs on this model today: one wholesale landing into the bonded base, then every EU customer order shipped as a domestic delivery, with returns coming back to the same floor they left. The mechanism does not care what is in the box. The same pool logic serves electronics, consumer goods, and industrial products, because the model is about the border, not the product.

What this model does not do

It does not delete tax. Duty is deferred while stock sits in bond and paid when goods are released; VAT on sales remains due in every country you sell to. What changes is the shape of the cost and who carries the paperwork, not whether tax exists.

It does not replace product compliance. A consumer product still falls under the General Product Safety Regulation, Regulation (EU) 2023/988, and still needs an EU Responsible Person, the named EU contact for product safety, a role that exists for consumer products only. Regulated categories carry their own sector rules on top, and roles such as a medical-device authorised representative are separate appointments outside this model.

And it is an infrastructure decision, not a trick. One landing pays back through the orders that flow across it, so a brand still testing whether Europe wants its product may reasonably stay on the per-parcel road a little longer, with the 2026 charge priced in.

If the per-parcel bill is the number you are staring at, the next page to read is the operating base in Europe: the same model, walked end to end.

The questions this answers

What this piece answers, in plain sentences.

How does a non-EU brand reach all 27 EU markets from one import?

By landing a wholesale quantity of stock into a bonded customs warehouse inside the EU a single time, at intake. After that, orders to customers in any member state are domestic European shipments leaving from stock already inside the union, not twenty-seven separate imports. One cleared pool serves every market.

What does it mean to land once at wholesale level?

It means the frontier is crossed once, when a wholesale quantity enters the EU and goes into bonded storage with duty and import VAT deferred. That is the only cross-border import in the picture; every order afterwards ships from stock that is already home.

Why is a domestic delivery different from a cross-border import?

A cross-border import means each order has its own clearance, file, delay, and exposure to whatever the parcel rules are that month. A domestic delivery leaves from stock already inside the single market, so the border is behind the goods rather than in front of each sale, and distance stops being a per-order tax.

Does one European base work across different product sectors?

Yes, because the mechanism is about the border, not the product. Electronics, cosmetics, and industrial equipment all land once and ship domestically. The regulatory roles are kept exactly where the law puts them: for cosmetics the Responsible Person under Regulation (EC) No 1223/2009 stays the brand’s, and the general consumer-safety operator role under GPSR can be carried on the brand’s behalf where the product is in scope.

The operating base

Bring your stock into Europe once, then ship every order as a domestic delivery.

Tell us what you ship and where your customers are. We will map the import, the bonded landing, the VAT, and the returns around it.

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