By Operator One Editorial — 13 September 2026
Key takeaways
- "Importer of Record" is market usage, not a term defined in the Union Customs Code: it normally means the customs declarant, or the principal on whose behalf an indirect representative declares.
- Under Article 170(2) of Regulation (EU) No 952/2013 the declarant must be established in the EU customs territory, so a non-EU brand will not normally qualify, subject to a discretionary derogation for occasional declarations.
- Customs, VAT, product safety and packaging or WEEE producer rules are four roles with four separate legal tests; filling one does not fill the others.
- Under Article 11(6) of the General Product Safety Regulation (EU) 2023/988, an importer keeps the technical documentation available to market surveillance authorities for 10 years.
- Under Council Regulation (EU) 2026/382, a customs duty of EUR 3 per item applies to low-value distance-sale and postal consignments from 1 July 2026 until 1 July 2028.
- Marketplaces such as bol now block listings that lack manufacturer or EU responsible person data, and bol can deduct policy points for GPSR non-compliance.
What it is
An Importer of Record (IoR) is the person who lodges the customs declaration releasing non-EU goods for free circulation in the EU, or on whose behalf an indirect customs representative lodges it, and who therefore carries the customs debt and the declarant's legal responsibilities. The term is trade usage rather than a defined legal concept: the Union Customs Code speaks of the "declarant", the "debtor" and the "customs representative", and those are the tests that decide who is liable.
Marketplaces also ask who owes import VAT, who is the product safety "importer" and who is the packaging or electronics "producer"; each is answered by a different instrument. For related terms, see the compliance glossary.
The legal basis
Customs: Regulation (EU) No 952/2013 (Union Customs Code)
- Article 5(18) defines "customs debt" as the obligation on a person to pay the import or export duty applying to specific goods.
- Article 5(31) treats a legal person as established in the EU customs territory if it has its registered office, central headquarters or a permanent business establishment there.
- Article 170(2) requires the declarant to be established in the EU customs territory; Article 170(3)(b) lets persons who "occasionally" lodge declarations do so without establishment where customs consider it justified. "Occasionally" is not defined, and the decision is at customs' discretion.
- Article 18(2) requires a customs representative to be established in the EU, but, except where otherwise provided, waives that requirement where the representative acts for persons not required to be established there.
- Article 77(1) and (2): a customs debt on import is incurred on release for free circulation, at the time the customs declaration is accepted.
- Article 77(3): the declarant is the debtor; under indirect representation the principal is also a debtor, as is anyone who supplied information they knew or ought reasonably to have known was false.
- Article 79 creates a customs debt through non-compliance, and Article 79(3) makes debtors of the person obliged to comply and those who knowingly participated.
- Article 84: where several persons owe one customs debt, they are jointly and severally liable.
- Article 15(2): lodging a declaration makes the declarant, and a representative, responsible for accurate information, valid documents and compliance with the procedure.
- Article 9(1) and (2): established operators register where established; non-established operators register, in specific cases, where they first lodge a declaration or apply for a decision.
Import VAT: Directive 2006/112/EC
Article 201 of the VAT Directive makes import VAT payable by the person designated or recognised as liable by the Member State of importation. Article 211 lets Member States allow import VAT to be accounted for in the VAT return instead of paid at the border, and Article 204 lets Member States allow or require a tax representative for non-established taxable persons.
Product safety: Regulation (EU) 2023/988 and Regulation (EU) 2019/1020
Article 3(10) of the GPSR defines an "importer" as a person established in the EU who places a product from a third country on the Union market. GPSR Article 16(1) bars placing a product on the market unless an economic operator established in the EU is responsible for the tasks in Article 4(3) of Regulation (EU) 2019/1020. For harmonised products such as radio equipment, the hook is Article 4 of Regulation (EU) 2019/1020 together with the sector importer article, for example Article 12 of the Radio Equipment Directive 2014/53/EU, rather than GPSR Article 11.
Who it applies to
Any business whose goods cross into the EU customs territory from a third country needs an established person to clear them. The obligation is sharpest for non-EU brands: a US, UK, Swiss or Chinese company without a permanent business establishment in the EU will not normally qualify as declarant under UCC Article 170(2), and an EORI number does not change that, because registration and establishment are separate tests.
Shipping terms do not move the obligation. DDP (Delivered Duty Paid) is a contract term that allocates cost and risk; it does not change who may be declarant under the Union Customs Code, and the International Chamber of Commerce does not publish the DDP text freely.
The four roles, and the legal test for each:
| Role | Instrument and article | Legal test | What it triggers |
|---|---|---|---|
| Customs declarant ("IoR") | UCC Art. 170(2), Art. 77(3) | Lodges the declaration (or is principal under indirect representation); must be EU-established | Customs debt, joint and several under Art. 84 |
| Import VAT debtor | VAT Directive Art. 201 | Person designated by the Member State of importation | Import VAT; postponed accounting where Art. 211 is used |
| Product safety importer / responsible economic operator | GPSR Art. 3(10), Art. 16; Reg. 2019/1020 Art. 4(2) | EU-established person placing a third-country product on the market | Label, 10-year documentation, corrective action |
| EPR producer | PPWR (EU) 2025/40 Art. 3(15); WEEE Directive 2012/19/EU | First making packaging or equipment available on a given Member State's territory | National registration per stream, per country |
Article 4(2) of Regulation (EU) 2019/1020 lists 4 possible responsible operators: an EU manufacturer, an importer where the manufacturer is outside the EU, an authorised representative with a written mandate, or an EU fulfilment service provider where none of the others exists.
How to get it, step by step
- Map the four roles for each flow. For each route (bulk import to an EU warehouse, direct-to-consumer parcels, marketplace fulfilment), write down who will be customs declarant, import VAT debtor, GPSR importer and EPR producer. There is no authority fee for this step, but every later registration depends on it.
- Obtain an EORI number from the right national customs authority. In the Netherlands, companies established outside the EU apply to the Nationale Helpdesk Douane (NHD) by online form, free of charge, with a decision within 5 working days. In Germany, apply free through the Zoll-Portal service "EORI-Nr. Verwaltung"; paper forms 0870a, 0870b and 0870c are accepted until 30 September 2026, and the portal is mandatory from 1 October 2026. Non-established applicants in Germany must attach a justification.
- Appoint an EU-established declarant or customs representative. Under UCC Article 18, choose direct representation (the representative acts in your name) or indirect representation (it acts in its own name on your behalf, and under Article 77(3) you are also a debtor). Under Article 15(2) the representative carries the declarant's responsibilities. No authority publishes fees for private representation services.
- Arrange import VAT accounting. Identify the VAT debtor under Article 201 of the VAT Directive and, where available, postponed accounting under Article 211. In the Netherlands the Article 23 permit is requested by a general fiscal representative from the Belastingdienst, because a foreign entrepreneur cannot apply itself; alternatively a limited fiscal representative's own permit may be used.
- Set up duty payment and guarantees. Apply to customs for deferment of payment under UCC Article 110, which requires a guarantee and runs for 30 days under Article 111(1). A comprehensive guarantee under Article 95(1) requires EU establishment, a compliance record and regular use of the procedures. Under Article 22, customs has 30 days to accept an application and, except where otherwise provided, 120 days to decide.
- Name the EU responsible economic operator on product and paperwork. Under GPSR Article 11(3) and Regulation (EU) 2019/1020 Article 4(4), put the importer's name and postal and electronic address on the product, packaging, parcel or accompanying document. The manufacturer keeps CE marking, conformity assessment and the EU Declaration of Conformity; the importer verifies they exist and keeps documentation for 10 years.
- Complete listing data on every marketplace. Under GPSR Article 19, each online offer must show manufacturer details, the EU responsible person where the manufacturer is outside the EU, product identification and warnings. On bol, fill the manufacturer and responsible economic operator fields in the Partner Platform for every listing before its enforcement dates.
- Register for EPR per country and per stream. Register as producer for packaging under PPWR (EU) 2025/40 and for electrical equipment under the national WEEE schemes in each country of sale, appointing an authorised representative under WEEE Article 17 where required. Registrations do not transfer between entities, and national fees vary by scheme.
EORI registration: Netherlands and Germany compared (as of September 2026)
| Point | Netherlands (Douane) | Germany (Zoll) |
|---|---|---|
| Fee | Free | Free |
| Channel for non-EU companies | NHD online form; paper form for companies headquartered outside the EU | Zoll-Portal "EORI-Nr. Verwaltung"; forms 0870a/b/c to Dresden or antrag.eori@zoll.de until 30 September 2026 |
| From 1 October 2026 | No change published | Zoll-Portal mandatory; paper only as emergency fallback |
| Processing time | Within 5 working days | Not published |
| Number format | NL plus 9-digit RSIN | DE plus identifier (EU format) |
| Non-established applicants | Apply via NHD | No general obligation; justification required |
Per the European Commission, an EORI number is a 2-letter country code followed by up to 15 alphanumeric characters. Article 7(2) of Implementing Regulation (EU) 2015/2447 allows only one EORI number per person, and Article 6 requires the Commission to publish the competent registration authorities.
What happens if you skip it
- Clearance stalls. The European Commission states that an EORI number is mandatory for clearing all customs operations in the EU, and UCC Article 170(2) requires an EU-established declarant, so a shipment without either has no one able to clear it.
- Customs debt follows the people involved. Under UCC Article 79, non-compliance creates a customs debt, and Article 84 makes all debtors jointly and severally liable. A brand that supplied false information can be a debtor under Article 77(3) even if someone else declared.
- Product safety penalties. GPSR Article 44 requires Member States to set effective, proportionate and dissuasive penalties and to notify them to the Commission by 13 December 2024. There is no consolidated verified table of amounts per Member State.
- Product liability exposure. Under Article 8(1)(c) of the Product Liability Directive (EU) 2024/2853, the importer is liable for defective products of a non-EU manufacturer. Under Article 8(3), a distributor that fails to name an EU operator within 1 month of a request becomes liable, and Article 8(4) extends this to certain online platforms. Member States must transpose the Directive by 9 December 2026.
Two changes are also moving. Council Regulation (EU) 2026/382 removes the EUR 150 customs duty relief and, under its Article 2, applies EUR 3 per item from 1 July 2026 to 1 July 2028 to consignments whose import VAT is exempt under Article 143(1)(ca) of the VAT Directive or which travel by post; under Article 3(2) the Commission must assess by 1 December 2027 whether to propose an extension. Separately, the European Parliament announced a provisional agreement on Union Customs Code reform in March 2026 under which sellers and platforms facilitating distance sales would be treated as importers. As of September 2026 that reform is not adopted; the Parliament's press release refers to a handling fee collected no later than 1 November 2026, but the fee amount is not published and application dates remain subject to the final text.
How marketplaces check
Marketplaces check the product safety side, because GPSR Article 19 requires every online offer to show the manufacturer and, for non-EU manufacturers, the responsible person's name, postal and electronic address. GPSR Article 4 deems an online offer targeted at EU consumers to be made available on the EU market, and the Regulation has applied since 13 December 2024.
bol publishes the most concrete enforcement timeline. According to the bol Partner Platform, new listings missing manufacturer data stopped going online from 5 March 2026, new listings missing responsible economic operator data from 1 April 2026, and from 1 April 2026 bol began taking existing listings offline in phases where manufacturer data is missing. bol states that policy points can be deducted where a seller does not comply with GPSR.
Frequently asked questions
Is Importer of Record a legal term in EU customs law?
No. The Union Customs Code, Regulation (EU) No 952/2013, uses "declarant", "debtor" and "customs representative". "Importer of Record" is market usage for the declarant, or for the principal where an indirect representative declares.
Can a company outside the EU be its own Importer of Record?
It will not normally qualify, because UCC Article 170(2) requires the declarant to be established in the EU customs territory. Article 170(3)(b) allows persons who occasionally lodge declarations to do so where customs consider it justified, but "occasionally" is undefined and the decision is discretionary.
Does getting an EORI number make a non-EU company eligible to import?
No. An EORI number is a registration under UCC Article 9 and Delegated Regulation (EU) 2015/2446 Article 5, which under Article 5(6) is made where the operator lodges a declaration; it does not satisfy the establishment requirement in UCC Article 170(2).
How much does an EORI number cost and how long does it take?
Both Dutch Customs and German Customs issue EORI numbers free of charge. Dutch Customs decides within 5 working days; German Customs publishes no processing time, and other countries' times were not verified.
If I ship DDP, am I the Importer of Record?
Not by virtue of the Incoterm. DDP allocates costs and risks in the sales contract but does not change the Union Customs Code rules on who may be declarant.
Is the customs declarant automatically the GPSR importer?
No. GPSR Article 3(10) defines the importer as the EU-established person who places a third-country product on the Union market, which is a supply test, not a customs-filing test. Lodging a declaration alone does not make someone the product safety importer.
Who holds the CE marking and Declaration of Conformity when someone else imports?
The manufacturer, under Article 30(1) of Regulation (EC) No 765/2008. The importer verifies that the declaration and technical documentation exist, keeps the declaration available to authorities and adds its own name and address.
What changed for low-value parcels in July 2026?
Council Regulation (EU) 2026/382 removed the EUR 150 duty relief and applies a customs duty of EUR 3 per item from 1 July 2026 until 1 July 2028 to qualifying IOSS and postal consignments.
Can a Dutch fiscal representative handle import VAT for a foreign brand?
Yes, according to the Belastingdienst. A general fiscal representative can request the Article 23 permit for the foreign entrepreneur, who cannot apply itself; where a limited fiscal representative handles the imports, the general representative does not represent the client for those transactions.
Where a Merchant of Record carries the obligation
Operator One acts as the legal seller for consumer brands. Where it imports and makes the first supply on the EU market, it is the EU importer and the responsible economic operator under Regulation (EU) 2019/1020 Article 4(2) and GPSR Article 16, a role that cannot be outsourced; lodging a declaration alone would not make it so. CE marking, conformity assessment, the technical file and the EU Declaration of Conformity stay with the manufacturer; as importer, Operator One verifies the file exists, adds its name and address, keeps the declaration for 10 years and runs corrective action. The brand can still be a customs debtor under UCC Article 77(3) or 79(3) if information it supplied is wrong.
EPR registrations remain per country and per stream, and local authorised representatives are commonly arranged during onboarding, though not in every market. VAT depends on the flow: a brand that dropships from its own stock in another Member State may still need its own registration. Listings show Brand as the client and Sold by as Operator One. Read more on the Merchant of Record model, or contact the team to map your flows.
Sources: Regulation (EU) No 952/2013, Union Customs Code; Implementing Regulation (EU) 2015/2447; Regulation (EU) 2023/988, GPSR; Regulation (EU) 2019/1020; Directive 2006/112/EC; Directive (EU) 2024/2853; Council Regulation (EU) 2026/382; European Commission, EORI; Douane, EORI-nummer aanvragen; Zoll, Beantragung einer EORI-Nummer; Belastingdienst, verleggingsregeling bij import; bol Partner Platform, GPSR.