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In order to recover import VAT paid in Europe, your company’s name must be displayed as the Importer of Record (IOR) on the customs document issued in the country of arrival. A company cannot act as the Importer of Record within the EU until it has obtained an EORI number from the Customs Authorities of one of the 28 EU Member States.
Therefore, you should pay a particular attention to the details entered on the commercial invoice or the international shipping document.
Here after is an example to help you to understand better how you should fill in the shipper’s and recipient’s details.
Seattle Microprocessors Inc., a company established in United States* sells some electronic components to Durand Machines SA, a French company. The terms of delivery as agreed in the sale contract are DDP – Paris. This means that the goods will be delivered at the customer’s premises in Paris, already cleared for importation. Seattle Microprocessors Inc is the party bearing import duty and taxes in France for this shipment.
Note : United States were chosen here as the country of exportation only for the purpose of this example. Therefore, overseas companies selling goods under a DDP term can be located anywhere in the world, and the client established in one of the 28 countries of European Union.
Shipper’s and Recipient’s details
EORI is the single importer ID number for all introductions of goods into EU countries. Note that EORI number to be mentioned (as in the above example) should be the importer ID of the shipper (i.e. in the example Seattle Microprocessors Inc and not Durand Machines SA). If your company does not yet have an EORI number in Europe, you can apply for one here: Get an EORI number
It is the company supporting import duty and taxes which should appear here as the Importer of Record (IOR) or the “Recipient”. Filling in another company name here, even if it is the client name, will result in the loss of your right to recover import VAT paid.
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