MARKET ACCESS / IMPORTER OF RECORD
Can a non-EU brand sell in the EU, without its own European entity?
Yes. Under the Union Customs Code, goods entering the EU need an importer of record: a party answerable to customs for the import. Most clients import under their own EU VAT and EORI numbers, with a customs representative in Portugal lodging the declaration for them. Where your setup needs it, EFC's operation takes the importer of record role, so the import is declared through the operation rather than through you.
THE MECHANISM
The named importer, on one of two routes.
The Importer of Record is the party legally responsible for goods entering the EU customs union. That covers the declarations, the import obligations, and compliance with import formalities.
A non-EU brand has two routes to a named importer, and neither needs a European company of its own. Most clients import under their own EU VAT and EORI numbers, with a customs representative in Portugal lodging the declaration for them. Where your setup needs it, EFC's operation takes the importer of record role, inside the same base that holds and ships the stock. Either way, the brand does not have to build a separate arrangement for the import.
Goods are usually released for free circulation on arrival, with import VAT accounted for in the VAT return where the importer qualifies. Higher-value goods can wait under bond instead, taxed at each release. The importer of record carries the import whether the goods are released on arrival or held under bond.
Going deeper
When does a brand from outside the EU need an Importer of Record?
A brand needs one when it has no company established in the EU and wants its goods released for sale there. Under Article 170(2) of the Union Customs Code, the person lodging an import declaration must be established in the customs territory of the Union. A brand with no EU entity cannot fill that seat itself, so an established party has to.
| Your situation | Can you be the declared importer yourself? | What that means |
|---|---|---|
| You have a company established in an EU member state | Yes | Your EU company can lodge the declaration under its own EORI number |
| You have no EU entity and want stock released for sale in the EU | No, with narrow exceptions | An EU-established party lodges the declaration. Usually a customs representative in Portugal does this under your own EU VAT and EORI numbers. Where needed, EFC's operation takes the importer of record role |
| Your goods only pass through the EU in transit, or enter under temporary admission | These are among the exceptions Article 170(2) allows | The establishment rule does not apply to those declarations |
What happens from booking to release, step by step?
Between the booking and the moment stock can be sold, the goods pass five customs stages. The Union Customs Code sets each one, from temporary storage on arrival to release. EFC runs customs clearance and import handling inside the operation that then holds and ships the stock.
- Before shipping. Each product line is classified under the Combined Nomenclature, and its customs value and origin are set. These three facts decide the duty.
- Arrival. The goods are presented to customs and sit in temporary storage. They must be placed under a customs procedure or re-exported within 90 days (Article 149 UCC). Under authorised consignee status, a transit movement can end at the warehouse itself rather than at a separate customs office.
- Declaration. The declaration is lodged for one of two procedures. Release for free circulation is the usual route, and customs warehousing under bond suits higher-value goods in smaller volumes.
- Checks. Customs may verify the declaration, examine the documents, or inspect the goods (Articles 188 and 189 UCC).
- Release. Customs releases the goods once the declaration is verified or accepted without verification (Article 194 UCC). Release for free circulation depends on the duty being paid or guaranteed (Article 195 UCC). Under bond, duty and import VAT wait, and each later release is its own declaration and its own tax point.
Importer of Record, EORI, fiscal representative, customs broker: what is the difference?
These four terms are often confused, but each one answers a different question. One names the party answerable for the import, one is an identification number, one covers VAT and one covers acting before customs.
| Term | What it is | Legal basis | What it is not |
|---|---|---|---|
| Importer of Record | A trade term for the party answerable for the import. In the Union Customs Code this is the declarant, and the declarant is the debtor of the import duty | UCC Article 5(15) and Article 77(3) | Not a number and not a VAT registration |
| EORI number | The identification number a business uses in its dealings with customs. It is issued once and recognised at every customs point in the EU | UCC Article 9 | Not a role and not a VAT number |
| Fiscal representative | A party established in the member state that meets VAT obligations for a business established outside the EU. In Portugal it is jointly liable with that business | VAT Directive 2006/112/EC, Article 204; Código do IVA, article 30.º | Not a customs role and not tax advice |
| Customs representative ("customs broker") | A person appointed to act for another before customs, either directly or indirectly | UCC Article 18 | Not a source of VAT standing. EFC makes no customs-broker licence claim |
THE BOUNDARY
Precise about the function.
What it is
- Two routes: your own EU VAT and EORI numbers with a customs representative in Portugal, or EFC's operation as importer of record where needed.
What it is not
- Not a customs-broker licence claim about EFC.
- Not MDR, CE, or device certification.
- Not a separate vendor the brand contracts on the side.
- The GPSR Responsible Person credential is a separate, consumer-products-only role.
IN ONE SENTENCE
Most EFC clients import under their own EU VAT and EORI numbers.
Where the setup needs it, EFC's operation takes the importer of record role.
Under the EU Union Customs Code,
Regulation (EU) No 952/2013.
Questions
Frequently asked questions
How does the Importer of Record obligation sit alongside fiscal representation and OSS VAT?
The Importer of Record carries the Union Customs Code import responsibility: it is the declared importer for goods entering the EU customs union. Fiscal representation then gives the brand its standing for VAT, and OSS VAT covers the VAT obligations across the 27 member states as orders ship.
Does acting as Importer of Record give EFC ownership of our goods or customers?
No. The Importer of Record function is about legal responsibility for the import, not ownership of your product or your customer. You retain the client and the margin is entirely yours. Where the operation takes the importer of record role, it carries the import so your goods can enter the EU legally.
Does this cover selling across all 27 EU member states, or only the country of import?
The import brings the goods into the EU customs union once, and the single market then lets them be sold across all 27 member states. The Importer of Record function handles the import responsibility on the way in. OSS VAT covers the VAT obligations as orders ship to consumers in any member state. One operation therefore reaches the whole bloc rather than a single country.
Can the tariff classification be confirmed before the goods ship?
Yes. A Binding Tariff Information decision can be requested from customs under Article 33 of the Union Customs Code. It binds both customs and the holder for the classification of those goods and is valid for three years. The request needs a precise product description and, where useful, samples or photographs.
Import into the EU, without a European entity.
Tell us where your goods come from. We will map the import, released on arrival or held under bond where it suits.
Get a quote