What roles must exist in the EU?
When goods from China are sold in the EU, several roles must be covered. One company can hold several of them.
- Importer / declarant — the company that brings the goods through EU customs and pays import duty and import VAT. It needs an EORI number. A non-EU company can obtain an EORI number in the EU country where it carries out its first customs operation.
- Responsible operator under the GPSR — an operator established in the EU who is responsible for product safety tasks: the EU manufacturer, importer, authorised representative or fulfilment service provider. See our GPSR guide.
- Producer for EPR — the company that first places packaging, electrical equipment or batteries on a national market usually has to register there and pay recycling fees.
- Seller of record — the company that issues the invoice to the European customer and, if goods are sold from EU stock, is usually registered for VAT in that country.
Does the European importer have to be an EU company?
The importer under product-safety law is by definition a company established in the EU that places a product from a third country on the EU market. A Chinese company can be the declarant in customs and pay duties, but this does not make it an EU-established operator for the GPSR. If no EU importer exists, a GPSR authorised representative is needed.
Option 1: your European buyer is the importer
You sell FOB or EXW from China; the distributor or chain imports in its own name. This is the classic B2B model and needs no company in Europe.
- The buyer handles customs, duties and VAT, and is usually the GPSR responsible operator and the EPR producer.
- You need the buyer to accept these roles; its name goes on the label.
- Works well with importers and larger distributors. Small shops rarely want to import themselves.
Option 2: an authorised representative in the EU
You keep selling from China, and an EU company acts as the GPSR authorised representative under a written mandate. Useful when you sell to many small buyers, on marketplaces, or on DDP terms where no EU importer exists. It solves the product-safety role, but not stock, invoicing in euro or customs.
Option 3: a partner company in the EU imports and distributes
An EU company — for example a distributor or a service partner — buys your goods, imports them, keeps stock in an EU warehouse and resells to European buyers with local invoices, payment terms and fast delivery. The partner is importer, responsible operator, EPR producer and seller of record. You sell to one company in Europe.
- Buyers get what they often ask for: an EU invoice, stock nearby, small orders, terms after delivery.
- You need a clear distribution contract: prices, margin, brand use, who owns stock and what happens when the contract ends.
Option 4: your own EU subsidiary
You register a company in an EU country — in Poland, for example, a limited-liability company (sp. z o.o.) needs a minimum share capital of PLN 5,000 and foreigners can be shareholders and directors. The subsidiary can import, hold stock, invoice and employ staff.
- Full control and a permanent presence.
- But: accounting, VAT returns, annual reports, a registered office, bank account, staff and management time in Europe. A company alone brings no customers.
- Usually worth it once you have stable sales in Europe, not before.
Comparison
| Option | Advantages | Disadvantages | When it fits |
|---|---|---|---|
| 1. Buyer as importer | No EU company, no stock risk in Europe, simple | Only buyers who import themselves; buyer controls the market | Importers, large distributors, chains with import teams |
| 2. Authorised representative | Solves the GPSR role quickly at a fixed fee | Does not solve stock, VAT, customs or sales | Marketplaces, many small buyers, DDP sales |
| 3. Partner company as importer and distributor | EU invoice, local stock, small orders; no own company needed | Margin for the partner; dependence on one contract | Market tests, buyers who want local stock |
| 4. Own subsidiary | Full control, own brand presence | Fixed costs, staff, accounting, time to set up; no buyers by itself | Stable sales and a long-term plan in Europe |
A note on VAT
VAT is the part where factories most often make mistakes. Some general points:
- Import VAT is due on goods imported into the EU; the importer pays it and can normally deduct it if registered for VAT.
- If a non-EU company keeps its own stock in an EU warehouse and sells from there, it usually has to register for VAT in that country. Poland, for example, has no registration threshold for non-established businesses, and most non-EU companies must appoint a Polish fiscal representative.
- Selling to consumers from outside the EU follows separate e-commerce rules, including the Import One-Stop Shop (IOSS) for consignments up to €150.
Rules differ by country and change often. Always confirm your setup with a tax adviser in the country concerned before you ship stock to Europe.
How to decide: five questions
- Do your target buyers import themselves, or do they want to buy from EU stock?
- Will you sell to consumers (marketplaces, online shops) or only to businesses?
- Who will be the GPSR responsible operator for each product?
- Who registers packaging, electrical equipment and batteries for EPR in each country?
- Are your European sales already large and stable enough to pay for a company and staff?
Checklist
- Importer and customs declarant defined for each delivery term
- EORI number, if you lodge customs declarations yourself
- GPSR responsible operator named on labels and listings
- EPR registrations in each country of sale
- VAT position confirmed with a tax adviser
- Contract that states who holds each role
Three typical situations
A factory selling machinery components to a German distributor
The distributor imports full containers, handles customs and acts as importer. The factory does not need an EU company. It must provide the declaration of conformity and technical documentation, and the distributor’s details appear as importer.
A factory selling gift items to many small shops
Small shops do not want to import from China, pay duties and wait for sea freight. The factory works with an EU partner company that imports in bulk, keeps stock and delivers small orders with EU invoices. The partner is the importer and responsible operator.
A brand selling on European marketplaces
The marketplace requires the GPSR responsible person in every listing, fast delivery and local returns. The factory appoints an authorised representative, ships stock to an EU warehouse and registers for VAT where stock is held — or sells to an EU partner who does this. Once sales are stable, the factory considers its own subsidiary.
What to agree in writing
Whatever option you choose, write down who holds each role for each product and each country: importer of record, GPSR responsible operator, EPR producer, seller of record and the party that handles complaints and recalls. Put the same names on labels, invoices and marketplace listings. Inconsistent information is one of the most common reasons why authorities, customs or marketplaces ask questions.
How we can help
Our company in Poland covers these roles without you opening an office: we can act as GPSR responsible person, introduce buyers who import themselves, or — in the distribution model — import, hold stock in Poland and resell your goods under a written agreement. See import and distribution, EU warehouse and how we work.
