Put the shipment details in one place.

Customs & tax planning

• Identify the customs declarant, importer, EORI where required, tariff code, actual origin and transaction value. For inventory held in EU fulfillment centres, have your tax adviser assess local VAT registrations and subsequent stock transfers.
• IOSS can cover eligible imported B2C distance sales of non-excise goods in consignments not exceeding €150. It concerns VAT; it does not cover bulk FBA imports or remove product-safety obligations. Share IOSS data only through the agreed secure carrier or broker channel.
• Since 1 July 2026, qualifying low-value distance-sale consignments up to €150 attract a temporary €3 customs duty per tariff-classification item, rather than per physical unit or parcel. Confirm grouping and exceptions with the broker. Five identical T-shirts can be one €3 item; a T-shirt plus a watch can be two (€6).
• Prepare product identifiers for the new distance-sale customs requirements scheduled to become mandatory on 1 November 2026. Ask the declarant which identifiers and data fields apply to your entry.

Product, labels & packaging

• For products within GPSR scope, establish the EU responsible economic operator, product identification, safety evidence and traceability. Applicable online offers need manufacturer details, EU responsible-person details where required, and relevant warnings.
• Apply CE marking only where sector legislation requires it. Match technical documentation, declarations, model numbers and applicable tests to the actual goods; also assess substance, electrical, battery and waste rules by category.
• PPWR generally applies from 12 August 2026, with obligations phased over different dates. Review your packaging role, EPR representation and national registration obligations; do not assume every future packaging label rule already applies.

Before warehouse release

• Separate country-specific artwork, language instructions and batches before consolidation. Keep approved responsible-person details and label versions against the SKU. A warehouse in China is not your EU responsible person.

Official sources

• European Commission: product safety
• European Commission: low-value customs duty and product identifiers
• European Commission: packaging rules from August 2026
• European Commission: IOSS VAT exemption at import

Customs & tax planning

• Confirm importer of record, entry method, HTS classification, origin, value and broker authority before dispatch. Amazon or Walmart receiving an inventory shipment does not appoint them as your importer.
• Do not budget on the former $800 duty-free de minimis rule: CBP reports its suspension for all countries from 29 August 2025, subject to limited exceptions. Obtain current duties and route charges from the broker; tariff rates can change.

Product, labels & packaging

• Where CPSC certification rules apply, the importer must arrange the relevant GCC or CPC and supporting evidence for the specific product. Children’s products can require testing by a CPSC-accepted third-party laboratory.
• CPSC certificate eFiling generally applies to covered imports from 8 July 2026; the Foreign Trade Zone date is 8 January 2027. Agree who submits the data before departure. Category-specific FCC, FDA or other agency rules may also apply.

Before warehouse release

• Keep the certificate model, test references and batch matched to the physical goods. Preserve country-of-origin and mandatory warnings when applying FNSKU, WFS or bundle labels. Use current seller-generated unit and carton labels; marketplace prep approval is separate from legal compliance.

Official sources

• CBP: de minimis suspension
• CPSC: certificates and eFiling

Customs & tax planning

• For eligible direct B2C sales of goods outside the UK in consignments of £135 or less, VAT is generally accounted for at sale; marketplace and business-customer rules differ. The threshold is per consignment, not per item.
• Above £135, normal import VAT and customs rules apply. Bulk warehouse imports need their own importer, EORI and VAT plan. Confirm duty treatment at shipment time, including changes to low-value import rules.

Product, labels & packaging

• Great Britain continues to recognise CE marking for covered sectors alongside UKCA; select the route under the actual product regulations rather than automatically replacing CE. Northern Ireland has a different regime.
• Confirm applicable importer identification, English safety instructions and category-specific evidence. Packaging EPR responsibilities depend on the business role and applicable thresholds.

Before warehouse release

• Maintain distinct GB and NI destination briefs. Do not cover statutory warnings or importer details with marketplace labels. For local returns, agree the seller’s refund decision process: distance-sale cancellation rights generally include 14 days, with exceptions.

Official sources

• HMRC: overseas direct sales VAT
• UK product markings: Great Britain
• UK returns and refunds

Read the shared EU baseline first

Customs & tax planning

• Confirm VAT treatment for German stock and sales with your tax adviser. Do not use IOSS as the import method for bulk inventory.

Product, labels & packaging

• Check producer status and LUCID registration under the current PPWR framework. Packaging subject to system participation also needs a system agreement and packaging-volume reporting; a register entry alone is insufficient.
• ZSVR’s current guidance requires foreign businesses without a German branch selling packaging or packaged goods directly to German end users to appoint an EPR authorised representative. Assess separate electrical-equipment and battery responsibilities where relevant.

Before warehouse release

• Collect weights and material types for retail packaging, shipping cartons, tape, inserts and protective materials. Approve German safety information for the relevant product, and retain registration and system evidence with the SKU brief.

Official sources

• ZSVR: current registration and representative requirements
• ZSVR: registration status does not prove system participation

Read the shared EU baseline first

Customs & tax planning

• Review VAT registration where French inventory is stored and the tax consequences of transfers between EU warehouses.

Product, labels & packaging

• Identify each applicable French EPR stream, such as packaging, textiles, electrical equipment or batteries. Confirm registration, scheme membership and the relevant unique identifier (IDU). One registration does not necessarily cover every stream.
• Review French safety information and applicable Triman / Info-tri instructions with the relevant scheme. Confirm sector exceptions and the interaction with phased EU packaging rules before printing artwork.

Before warehouse release

• Keep French artwork and sorting instructions as an approved version. Record packaging components and material weights; ask the adviser or scheme to approve placement before repacking or adding inserts.

Official sources

• French ministry: EPR framework and unique identifiers
• French ministry: Info-tri

Read the shared EU baseline first

Customs & tax planning

• Confirm local VAT obligations for stored inventory. Have the adviser assess any non-reusable plastic packaging tax exposure and supporting material records for your import route.

Product, labels & packaging

• Check who is the packaging producer under PPWR and the current Spanish framework; assess registration in the RPP packaging section, EPR participation, representation and annual reporting.
• Approve Spanish product warnings and instructions where required. Check separate registrations for regulated electrical products and batteries rather than treating packaging registration as universal.

Before warehouse release

• Keep the RPP reference and applicable EPR evidence with the responsible seller’s brief. Record packaging weight, material composition and recycled-content evidence requested by the adviser; reconcile quantities actually released to Spain.

Official sources

• MITECO: packaging producer register and 2026 changes

Read the shared EU baseline first

Customs & tax planning

• Review Italian VAT exposure where inventory is held and identify the importer and customs declarant for bulk shipments.

Product, labels & packaging

• Check applicable packaging environmental labelling, material identification and consumer sorting instructions against current national guidance and PPWR transition dates.
• Assess who has packaging EPR obligations and approve Italian safety information for the product. Electrical equipment, batteries and other regulated categories require a separate review.

Before warehouse release

• Map each separable packaging component to its approved material code and sorting information. Keep digital labelling instructions only where permitted and approved; do not assume a QR code can replace every required physical label.

Official sources

• Italian ministry: environmental packaging labelling
• Italian ministry: packaging labelling guidelines

Read the shared EU baseline first

Customs & tax planning

• Distinguish the country of import, stock storage and final customer sale. Ask the tax adviser to map Dutch VAT, any OSS use and subsequent EU inventory transfers.

Product, labels & packaging

• Assess packaging EPR duties for the producer or importer and current PPWR changes. Review product-specific waste streams and any single-use-plastic rules.
• Confirm the required consumer-language information for the actual product and selling markets; a Netherlands hub does not remove German, French or other destination obligations.

Before warehouse release

• Keep packed-product and packaging-volume records by destination. A mixed EU shipment needs country-level SKU artwork and release instructions rather than a single “Europe compliant” label.

Official sources

• Dutch government: packaging requirements
• Dutch government: EPR by product stream

Customs & tax planning

• For commercial imports, confirm the importer’s business number, importer programme account and CARM setup, broker authority, classification and duties/taxes. China-origin shipments should not be budgeted using US/Mexico-specific relief.

Product, labels & packaging

• Check Canada Consumer Product Safety Act requirements, product-specific rules, recordkeeping and incident obligations. The customs importer of record and the product-safety importer are not necessarily the same legal role.
• For prepackaged non-food consumer goods, assess mandatory label content and bilingual requirements, including product identity and net quantity, with applicable exceptions. Confirm additional Quebec requirements where sold there.

Before warehouse release

• Approve Canadian-market artwork and match documents to the model/batch. Keep import records and regulatory contact details distinct from FBA delivery references.

Official sources

• CBSA: commercial importing and CARM
• Health Canada: commercial product imports
• Competition Bureau: mandatory label content

Customs & tax planning

• Assess GST responsibility for eligible low-value imported consumer goods and the A$75,000 registration turnover threshold. Goods in consignments over A$1,000 generally follow border GST, duty and clearance procedures; exceptions and marketplace rules need review.

Product, labels & packaging

• Check the applicable mandatory safety and information standards, bans and recalls before supply. Australian rules are product-specific; CE marking does not establish Australian compliance.
• Electrical/radio goods, cosmetics, toys and products with button batteries need category-specific review. Have the responsible supplier confirm any required testing, registration or markings.

Before warehouse release

• Match test evidence to the actual model and materials, approve English warnings and verify battery packaging and route restrictions before receipt. Keep hazardous or recalled returns isolated pending an approved decision.

Official sources

• ATO: low-value GST ruling
• ACCC: mandatory product standards

Customs & tax planning

• Confirm tariff classification, customs duty, consumption tax and the responsible importer for commercial stock. Do not apply personal-use valuation or allowances to inventory intended for resale.

Product, labels & packaging

• Identify whether PSE, PSC or other PS-mark product rules apply and secure the relevant technical evidence, inspections, notification and Japanese labelling before sale.
• Since 25 December 2025, overseas businesses directly selling covered PS-mark products to Japanese consumers are within the specified-importer framework, including notification and appointment of a domestic administrator. Applicability depends on the product and sales model.

Before warehouse release

• Match the approved Japanese instructions and marks to the exact model. Record the importer or domestic administrator and approval references before relabelling or dispatch. A local return address does not appoint a domestic administrator.

Official sources

• Japan Customs: commercial tariff and tax system
• METI: overseas specified importers and domestic administrators