IOR/EOR and Indirect Customs Representation


Are you a non-EU company having difficulty finding an indirect customs representative? FISCALEAD has a solution for managing your imports into the European Union !

Importer of Records (IOR)


For many commercial and/or logistical reasons, companies based in third countries may need to import into the EU. They do so on their own behalf, and are fully responsible for the administrative, fiscal and customs consequences.

To all non-EU companies who have difficulties importing goods into the EU, this is for you!

Service Importer / Exporter of Record FISCALEAD - Indirect customs representation

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Examples include :

  • Commissionaire" schemes:
    • the non-EU principal handles import formalities. He leaves the final distribution tasks to his local European subsidiary;
  • Goods imported by Amazon sellers:
    • to " Amazon FBA " storage facilities in the European Union (France, Spain, Italy, Germany, Poland, Sweden);
  • Sellers who do not wish to reveal the full customs value of the goods they sell within the European Union to their customers or distributors.

And let's not forget the seller, who has undertaken to sell and deliver under a DDP incoterm.1 to his counterparty, and had not anticipated the formalities and obligations to be fulfilled.

Whatever the reasons, any company importing goods into the European Union without being established in the EU has 3 options:

  1. Appoint an indirect customs representative, which most customs representatives/carriers refuse to do; OR
  2. Set up a company in the EU (high costs and exposure to additional tax and legal risks); OR
  3. Appoint an EU-based Importer Of Records (IOR ) such as FISCALEAD!

What's the difference between a direct and an indirect customs agent?

When a non-European shipper wishes to import goods into the EU, it must appoint an indirect customs representative in accordance with the provisions of the EU Customs Code. What are the impacts and differences of these two types of customs representation?

Direct Customs Representation

Customs import declarations are completed in the name and under the responsibility of the importing company, which is established in the EU.

Limited customs liability

Indirect customs representation

Customs import declarations are completed in the name of the indirect customs representative on behalf of the importing company.

Full customs liability

It is indeed for reasons of liability that the majority of RDEs (registered customs representatives) are not in favor of offering indirect customs representation to their non-EU customers. In practice, the goods become... "undocumentable" if no one agrees to declare them under full liability! Thus, these same non-EU companies, unable or unwilling to implement alternatives 1 or 2 above, must appoint an Importer Of Records "IOR" such as FISCALEAD.

Why use our IOR services?


We offer non-European shippers a dematerialized, user-friendly process for using our IOR services. From our customs risk assessment process to online payment and electronic signature of our IOR service contract, our offer is designed to make shipments, and therefore sales, to the EU possible again, and free you from burdensome obligations:

➢ Customs classification, valuation and origin are more secure. They are double-checked by FISCALEAD, for our own risk assessment, but also to ensure full compliance for you as the shipper;
➢ In addition, FISCALEAD is established in the EU, so indirect representation is no longer necessary (nor the creation of a European company);
➢ Finally,import VAT will always be recoverable by the seller, even when FISCALEAD acts as IOR.

Third Party Exporter of Records (EOR)


When a non-EU company wishes to export goods from France, it cannot act as an exporter from a customs point of view. In fact, Article 1 § 19 of Delegated Regulation (EU) 2015/2446 supplementing the Union Customs Code gives a precise definition of the customs exporter of goods. Unequivocally, the exporter must be established (in the customs sense) in the EU:

19) "exporter":
a) a private individual transporting the goods to be shipped outside the customs territory of the Union when the goods are contained in the private individual's personal baggage;
b) in other cases, where point a) does not apply:
i) a person established in the customs territory of the Union, which is authorized to decide and has decided on the shipment of goods outside the said customs territory;
(ii) where point (i) does not apply, any person established in the customs territory of the Union who is party to the contract under which the goods are to be dispatched from that customs territory;

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2446-20230314

Aspiring non-EU exporters must therefore appoint a trusted third party established in the European Union, who will be responsible for the export (EOR, Exporter Of Records or Exportateur Tiers).

Why use our EOR services?

FISCALEAD gives you access to its ThirdExporter service. This service will enable you to export your goods from anywhere in the European Union. What's more, you'll export them in full compliance with customs regulations. Our services are available both for goods subject to specific customs restrictions (under certain conditions) and for goods not subject to restrictions.

indirect customs representative
  1. The Incoterm DDP rule is the one that confers the maximum level of obligations on the seller, who assumes all risks and costs, including customs clearance to the agreed location.
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