The rules that trip up non-EU brands aren't the shipping, they're VAT, customs and product compliance. Here's a plain-English map of what you actually need, and where a European partner takes the load off.
Import VAT
Article 23 vs IOSS
Both deal with import VAT, but they solve different problems. Most brands that hold stock in Europe use the Article 23 route; IOSS is for shipping low-value parcels directly to consumers.
Article 23 (deferment)
A Dutch import VAT deferment licence. Instead of paying import VAT in cash at the border, you reverse-charge it on your periodic Dutch VAT return, so it nets to zero and your cash isn't tied up. It needs a Dutch VAT registration and is typically arranged through a fiscal representative.
Best for: importing and holding stock in the EU for onward B2C/B2B fulfilment.
IOSS (Import One-Stop Shop)
A checkout scheme for B2C consignments up to €150. You charge the buyer VAT at checkout and remit it through one monthly EU return, so parcels clear customs without import VAT and the customer never gets a surprise bill on the doorstep.
Best for: shipping low-value parcels straight to EU consumers.
Holding stock in our warehouse and shipping across the EU? Article 23 is usually the efficient answer. See our VAT registration service →
Customs identity
EORI number
An EORI (Economic Operators Registration and Identification) number is your customs ID in the EU. Any business importing goods into the Union needs one, it's how customs links a shipment to you. It's a one-time registration, usually tied to the country where you first import, and it pairs with your VAT number to clear goods. Without it, your container simply doesn't move.
Who pays at the border
DDP vs DAP
These Incoterms decide who is responsible for import duties and VAT, and whether your customer gets an unexpected charge.
DDP, Delivered Duty Paid
You (the seller) clear customs and pay the duties and import VAT. The customer pays exactly what they saw at checkout, the best experience, and the norm for serious D2C brands in Europe.
DAP, Delivered At Place
The customer is on the hook for duties and VAT when the parcel arrives. Cheaper for you up front, but it causes refused deliveries, doorstep charges and bad reviews. Fine for some B2B, risky for B2C.
Fulfilling from an EU stock position lets you sell DDP-style with domestic delivery, no border for the customer to trip over.
Product safety
GPSR & the EU responsible person
The EU General Product Safety Regulation (GPSR) has applied since December 2024. For most consumer products, you may not sell into the EU unless there is an economic operator established in the EU, a "responsible person", accountable for the product's safety. Marketplaces increasingly block listings without one.
In practice it means: a named EU-based responsible person on your packaging and listings, technical and safety documentation on file, traceability (batch/model identifiers), and a route for authorities and customers to raise safety issues. It sits alongside product-specific rules like the Cosmetics Regulation for beauty.
A European base, with an address, documentation storage and traceability already in place, is the foundation for meeting this. Talk to us about how we support it for your products.
Extended producer responsibility
EPR in Germany & France
If you put packaging (and often electricals or batteries) onto a national market, EPR rules make you pay for its end-of-life collection and recycling, and you must register before you sell.
Germany
Packaging must be registered in the LUCID register (Verpackungsregister) and licensed with a dual system before your first sale. Marketplaces check for a valid LUCID number.
France
You register with the relevant eco-organisme, obtain a unique identifier per stream, and meet labelling rules such as the Triman sorting logo. Separate streams apply for packaging, electricals and more.
Other EU markets run their own schemes. EPR is a legal registration you (the producer) hold; we make sure the operational side, correct packaging data and labelling, lines up with it.
Organic
SKAL for organic products
In the Netherlands, any business that stores, handles or repacks organic ("bio") products must be certified by SKAL Biocontrole, the national organic control body. That includes the fulfilment warehouse, not just the producer.
Kolibri is SKAL-certified, so your organic supplements or food can be received, stored and shipped without breaking the organic chain of custody. For non-EU organic brands that's a genuine differentiator: most 3PLs simply can't touch your stock.
This page is general information, not legal or tax advice. Rules change and specifics depend on your products and markets, we'll walk through your exact situation together, and bring in specialist partners where formal advice is needed.
FAQ
Compliance questions, answered
Do I need a Dutch VAT number to sell in the EU?
To import and hold stock in the Netherlands and sell across the EU, you register for Dutch VAT and an EORI number. It's usually arranged through a fiscal representative and lets you use Article 23 import-VAT deferment.
What's the difference between Article 23 and IOSS?
Article 23 defers import VAT on goods you import and store in the EU, so it isn't paid in cash at the border. IOSS is a checkout scheme for B2C parcels up to €150 shipped into the EU. Brands holding stock in Europe typically use Article 23.
What is a GPSR responsible person?
Since December 2024, most consumer products sold in the EU need an economic operator established in the EU who is accountable for product safety and named on packaging and listings. Marketplaces increasingly require one. See GPSR.
Do I need EPR registration in Germany or France?
If you place packaging, and often electricals or batteries, on a national market, you must register before your first sale: for example Germany's LUCID packaging register and France's eco-organisme schemes. See EPR.
Can Kolibri store organic products?
Yes. Kolibri is SKAL-certified, which in the Netherlands is required to store and handle certified organic goods.
Get compliant, then get selling
Tell us your products and target markets. We'll map the VAT, customs and product-compliance steps into your fulfilment setup, one plan, one partner.
