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🇪🇺 Everything you need to sell in European Union

The European Union is the world's largest single market with harmonised rules across 27 member states. Cross-border sellers benefit from unified VAT schemes (OSS/IOSS), common customs tariffs, and pan-EU product safety and data privacy regulations. Understanding EU-level rules is essential before navigating individual country requirements.

Last updated: 2026-08-05·Verified: 2026-08-05

🛃 Customs Notes

The EU customs union means goods move freely between member states without additional customs checks. Sellers only clear customs once when goods first enter the EU, regardless of final destination country.

Compliance Topics

📊 VAT / One-Stop Shop (OSS)

The EU VAT system applies across all 27 member states. The One-Stop Shop (OSS) simplifies B2C distance selling: sellers register in one EU country and file a single quarterly return for all EU sales. The IOSS covers goods imported from outside the EU valued at €150 or less. Non-EU sellers holding stock in EU warehouses must register for VAT in the country where goods are stored.

  • •Standard VAT rates range from 17% (Luxembourg) to 27% (Hungary); most countries are 19-25%
  • •OSS: register in one member state, file single quarterly return for all EU B2C distance sales
  • •IOSS: covers goods ≤€150 imported from outside the EU; optional but simplifies customs
  • •€10,000 EU-wide threshold for intra-EU B2C distance selling before OSS is mandatory
  • •Non-EU sellers storing goods in any EU warehouse must register for VAT in that country
  • •Marketplace facilitator rules: platforms like Amazon are deemed suppliers for certain transactions
  • •VAT invoices must comply with EU directive requirements (name, VAT number, rate, amount)

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🚢 Customs & Common External Tariff

The EU applies a Common External Tariff (CET) on imports from non-EU countries. Import duty rates depend on the commodity code (HS code) and country of origin. The customs duty exemption for low-value consignments is €150. An EORI number is required for all commercial imports. The EU has numerous Free Trade Agreements that provide preferential rates.

  • •Common External Tariff (CET) applies uniformly across all 27 EU member states
  • •Customs duty exemption: €150 for goods imported to consumers (IOSS covers this)
  • •EORI number mandatory for all commercial imports into the EU
  • •HS code determines duty rate; use EU TARIC database for lookup
  • •EU FTAs with Japan, South Korea, Singapore, Vietnam, Canada (CETA) and others
  • •Import VAT charged on customs value + duties + transport costs
  • •Customs declarations via each member state's electronic system (e.g., ATLAS in Germany)

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♻️ Extended Producer Responsibility (EPR)

The EU's EPR framework requires producers to finance the collection, recycling, and disposal of products they place on the market. Key areas include packaging (most common), electrical equipment (WEEE), batteries, textiles, and furniture. Each member state implements EPR differently with separate registration systems. The Packaging and Packaging Waste Regulation (PPWR) is harmonising packaging EPR across the EU.

  • •Packaging EPR is mandatory in most EU countries; register before selling packaged goods
  • •WEEE Directive: register as producer for electrical/electronic equipment in each country
  • •Battery Directive: registration required for battery producers in each market
  • •Each member state has its own EPR registration portal and producer responsibility organisation
  • •Marketplaces increasingly verify EPR compliance before allowing listings
  • •New EU-wide PPWR regulation will harmonise packaging EPR requirements
  • •Fines and sales bans for non-compliance vary by member state

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🛡️ Product Safety (GPSR) & CE Marking

The EU General Product Safety Regulation (GPSR) applies to all consumer products sold in the EU, effective December 2024. Products must be safe, traceable, and have an EU-based Responsible Person. CE marking is required for products covered by EU harmonisation legislation (electronics, toys, machinery, PPE, etc.). Online marketplaces are now directly responsible for product safety compliance.

  • •GPSR (effective Dec 2024): all consumer products need an EU-based Responsible Person
  • •CE marking required for electronics, toys, machinery, PPE, medical devices, and more
  • •Products must have clear labelling: manufacturer name, EU Responsible Person contact, traceability code
  • •Technical documentation and Declaration of Conformity must be maintained
  • •Marketplaces must verify seller compliance and facilitate product recalls
  • •Non-compliant products can be removed from marketplaces and destroyed at border
  • •RAPEX/Safety Gate system for rapid alerts on dangerous products

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🔒 Data Privacy (GDPR)

The General Data Protection Regulation (GDPR) applies to all businesses processing personal data of EU residents, regardless of where the business is located. Cross-border ecommerce sellers must obtain explicit consent for data collection, provide clear privacy policies, and honour data subject rights (access, deletion, portability). Non-EU sellers processing EU personal data must appoint an EU representative.

  • •GDPR applies to any business selling to EU residents, even if based outside the EU
  • •Explicit consent required for cookies, marketing emails, and data processing
  • •Privacy policy must clearly state data collection purposes, retention period, and third-party sharing
  • •Data subject rights: access, rectification, erasure ('right to be forgotten'), portability
  • •Non-EU sellers must appoint an EU representative (Article 27)
  • •Fines up to €20 million or 4% of global annual turnover for serious violations
  • •Data breach notification to supervisory authority within 72 hours

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🏪 Marketplace Compliance

EU regulations hold online marketplaces directly responsible for seller compliance. Amazon, eBay, and other platforms must verify VAT registration, EPR compliance, and product safety. The Digital Services Act (DSA) imposes transparency and due diligence obligations on platforms. Sellers must maintain valid documentation or risk account suspension.

  • •Amazon, eBay, and other platforms verify seller VAT, EPR, and product safety compliance
  • •Digital Services Act (DSA): platforms must verify trader identity and provide transparency reports
  • •DAC7: marketplaces report seller income data to EU tax authorities
  • •Platforms can suspend or delist sellers who fail compliance verification
  • •EU Representative required for non-EU sellers on EU marketplaces
  • •Product liability: marketplaces may be jointly liable for defective products
  • •Country-specific marketplace rules may add additional requirements

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This information is for general reference only and does not constitute legal, tax, or compliance advice. Consult a qualified professional and check official sources before making decisions.