Importer of record in the EU: who is the importer of your shipment?

"Importer of record" is a term from US customs. It does not appear in the Union Customs Code (UCC). Foreign suppliers and carriers still ask for it often. What they mean is: who is on the declaration and who is responsible?

In the EU that is the declarant: whoever lodges the declaration in its own name, or the person in whose name it is lodged (UCC Article 5). The declarant is responsible for the accuracy and completeness of the declaration (UCC Article 15) and is the debtor of the customs debt (UCC Article 77). That continues after the shipment: customs can claim back duty up to 3 years later (UCC Article 103).

The declaration itself has separate fields for the importer, the declarant and the representative (Delegated Regulation 2015/2446, Annex B). So these can be different parties.

You can lodge the declaration yourself or appoint someone as your customs representative. That can be direct or indirect (UCC Article 18). The difference is whose name is on the declaration, and that decides who gets the bill.

The declarant must be established in the EU, with a few exceptions, such as occasional declarations if customs considers this justified (UCC Article 170). A customs representative must in principle be established in the EU too (UCC Article 18). A company from outside the EU therefore in practice uses a party in the EU that declares in its own name as indirect representative.

VAT comes on top of that. If a foreign seller delivers under DDP to its customer in the EU, it makes a supply in that country after import, and it usually needs a VAT registration there. An exception is the import one-stop shop (IOSS) for consignments up to 150 euros to consumers. In the Netherlands a foreign company can also appoint a licensed fiscal representative (Dutch VAT Act 1968, Article 33g), who takes its place for the VAT return and payment. A foreign company cannot apply for an Article 23 licence itself, but the fiscal representative can apply postponed accounting on its behalf. That is not the same as a customs representative, although one company often does both. Read more about DDP in the Incoterms guide.

Companies in the EU that deal with customs register with the customs authority of the country where they are established (UCC Article 9). They then get an EORI number that is valid throughout the EU. The number goes on the declaration, so your forwarder will ask for it, even if it files the declaration for you. An EORI number starts with the country code.

You apply in the country where you are established. You can check whether a number is valid in the EORI validation of the European Commission.

The country of import decides who must pay the import VAT (VAT Directive Article 201). Normally you pay it on import, often through your forwarder, and deduct it later in your VAT return. To do so you must hold an import document that names you as consignee or importer (VAT Directive Article 178). If another name is on the declaration, that can put your deduction at risk.

With an Article 23 licence (Dutch VAT Act 1968) you do not pay the VAT on import in the Netherlands, but report it in your VAT return. You deduct it there right away if you are entitled to, so no money is tied up. You apply to the Dutch tax authority. Give the number to your forwarder, because it must be on the declaration. Other EU countries may also have such a scheme, known as postponed accounting (VAT Directive Article 211), but it works differently per country, so check the rules of the country where you import.

The fact that your forwarder files the declaration says nothing about your duties for the product. For product safety the importer is whoever is established in the EU and places a product from outside the EU on the EU market (GPSR, Article 3). The importer must among other things check that the manufacturer has done its part (GPSR, Article 11). A forwarder normally does not fall under this. You do, if you place the product on the EU market for the first time in the course of your business, and not if you only use it yourself. Read more in the GPSR guide.

CBAM has its own definition as well. There, the importer is whoever declares in its own name and on its own behalf, or in indirect representation the person on whose behalf the declaration is lodged (CBAM Regulation, Article 3). The indirect representative takes over the importer's obligations if it agrees to, and must do so if the importer is not established in the EU (CBAM Regulation, Article 5). Read more in the CBAM guide.

Agree before shipping who files the declaration and in whose name, and check that the documents match. In practice it goes wrong with a different buyer on the invoice than on the transport document, or a company name spelled slightly differently than on the declaration. That leads to questions and delay.