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 !
Contact Us
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
Examples include :
And let’s not forget the seller, who has undertaken to sell and deliver under a DDP incoterm¹ 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:
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?
Customs import declarations are completed in the name and under the responsibility of the importing company, which is established in the EU.
Customs import declarations are completed in the name of the indirect customs representative on behalf of the importing company.
It is indeed for reasons of liability that the majority of RCRs (registered customs representatives) are not in favor of offering indirect customs representation to their non-EU customers. In practice, the goods become… “undeclarable” 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.
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:
If you are a customs representative or a non-EU company, contact us for more information!
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;
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).
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.
If you are a customs representative or a non-EU company, contact us for more information!
Agile and responsive, we listen to your specific needs. You have consulted a lawyer and want to move on to the operational implementation phase of his or her legal advice? We can help you implement the recommendations of your legal advisers in clear, organised and watertight procedures.
Contact us
Founded by Marcie REYNO-DALLE and Alexandra LOUYOT, FISCALEAD provides operational assistance in indirect taxation: Customs, Excise and VAT. With many years’ experiences in both big 4 law firms and in-house, our team is experienced in a wide range of international business models, industries, and supply chains.
Committed to listening to your operational needs, we put our technical expertise at the service of your logistical, IT and HR realities.
Whether you call on our tax reporting or operational advisory services, our obsession is to ensure that indirect taxation is no longer a barrier for your business but opens up new opportunities for you.
Our added value? In an increasingly globalised and digitalised world, at FISCALEAD expertise is a priority, and technology a necessity – without ever being dissociated. Come and meet us!
We work with a number of firms that we have partnered with
We monitor European tax and customs matters for our customers and run technical and practical workshops, webinars and training courses.
Over 15 years' experience in indirect tax management: Customs, Excise, VAT.
