As a result, a non-European company can no longer be named in box 2 of the export customs declaration in France. Exporter Of Record (EOR) for export operations in Franceįollowing a recent French customs regulation*, a non-European company that is not permanently established in France can no longer be an Exporter of Records on an export customs document. For more information, check out the basics of Intra-community VAT with our sister company EASYTAX. In the above scenarios and many more, non-European companies must designate a fiscal representative to comply with VAT regulations while doing business in the EU. As it is a risky operation for customs representatives, only a few accept to operate indirect representation. The customs agent should ensure that they have contractual arrangements in place to protect them from any non-compliance by their customer. In the case of wrongly declared or unpaid import VAT or customs duties, customs are most likely to pursue the customs representative and not the non-European party. The indirect representation is mandatory for customs clearance for non-European companies. The Indirect Representation (mode “3” in DAU box 14): The customs representative acts in their own name and on behalf of the stakeholder.It is therefore a mode of representation reserved for European companies. If there are any problems, customs will address the stakeholder. The Direct Representation (mode “2” in DAU box 14): The customs representative acts on behalf of its stakeholder, but the responsibility for the operation remains with the stakeholder.In the context of customs subcontracting, there are two types of customs representation:

The customs agent will have to accept acting under indirect representation for these imports. Non-European companies who cannot designate their customer as an Importer of Record must appoint a customs representative for their imports into the EU. This customs declaration is called DAU “Document Administratif Unique”, or Single Administrative Document”.Ĭustoms representatives are capable of dealing with complex operations involving fiscal representation, IOR, and indirect representation. Non-European companies that can not designate their customer as an Importer of Record must appoint a customs representative acting under indirect representation to perform their import customs declaration in France. Designation of a customs representative to import into France In this scenario, you will have to designate representatives to carry out your customs and VAT obligations within the European Union. Your customer/importer is not willing to be your Importer of Record.Participation in a European trade exhibition or congress.This situation might happen in several cases, such as: If you are a non-European company, your business setup might not allow you to designate an Importer of Record (IOR). Scenario 2 – you can’t use your European customer as your Importer of Record (IOR) This is a simple operation for the buyer, which Fdoes not involve the disbursement of VAT. In this scenario, the VAT will be reverse charged, which means your buyer (the importer) will be responsible for the VAT declaration. Your buyer will have to sign a Power Of Attorney with the Customs Representative.Your buyer will be designated as your “Importer of Record” on the import customs document,.While using the DDP Incoterm, you can easily import your goods into the European Union by using your customer as your Importer of Record (IOR) if your customer is already registered for VAT in the European Union and has EORI number. What are your options as a foreign company selling under a DDP Incoterm in France ? Scenario 1 – your customer is registered in the European Union and acts as an Importer of Record (IOR) If you are a non-European company and need to import goods into France, you need to appoint an importer while going through European customs procedures. Importer Of Record (IOR) for import operations into France

Ior eor shipping