{"id":46878,"date":"2022-12-13T12:17:48","date_gmt":"2022-12-13T12:17:48","guid":{"rendered":"https:\/\/www.mathezfreight.com\/?p=46878"},"modified":"2025-05-02T13:25:09","modified_gmt":"2025-05-02T13:25:09","slug":"ior-eor","status":"publish","type":"post","link":"https:\/\/www.mathezfreight.com\/en\/blog\/ior-eor\/","title":{"rendered":"Do you need an IOR\/EOR to import\/export goods into the EU?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"46878\" class=\"elementor elementor-46878\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<div class=\"elementor-section elementor-top-section elementor-element elementor-element-25ac58f elementor-section-stretched elementor-section-full_width mti-page-header bg-articles elementor-section-height-default elementor-section-height-default default-style elementor-invisible\" data-id=\"25ac58f\" data-element_type=\"section\" data-e-type=\"section\" id=\"mti-page-header\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;rt_color_sets&quot;:&quot;default-style&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3af877\" data-id=\"c3af877\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-354bdad elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"354bdad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1220\" height=\"406\" src=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-ior-eor-import-export-depositphotos-30068915-1220x406.jpg\" class=\"attachment-mti-flat-banner size-mti-flat-banner wp-image-47217\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-section elementor-top-section elementor-element elementor-element-e862999 mti-page-excerpt excerpt-onleft highlight-articles elementor-section-boxed elementor-section-height-default elementor-section-height-default default-style elementor-invisible\" data-id=\"e862999\" data-element_type=\"section\" data-e-type=\"section\" id=\"mti-page-excerpt\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;rt_color_sets&quot;:&quot;default-style&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-64290da default-style\" data-id=\"64290da\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13239bc elementor-align-left mti-blog-suptitle elementor-widget elementor-widget-post-info\" data-id=\"13239bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9687d75 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/category\/freight-tips\/\" class=\"elementor-post-info__terms-list-item\">Freight Tips<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdda569 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"cdda569\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Do you need an IOR\/EOR to import\/export goods into the EU?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f5c17b elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"8f5c17b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tDepending on your status and country of establishment, you might have to appoint an Importer of Record (IOR) or an Exporter of Record (EOR) to import or export goods into the European union. \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5deb30 elementor-align-right mti-blog-tags elementor-widget elementor-widget-post-info\" data-id=\"b5deb30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-7910e98 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>13 December 2022<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f18f2db elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-tags\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/tag\/customs\/\" class=\"elementor-post-info__terms-list-item\">Customs<\/a>, <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/tag\/incoterm\/\" class=\"elementor-post-info__terms-list-item\">Incoterms<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<aside class=\"elementor-section elementor-top-section elementor-element elementor-element-da74b28 elementor-hidden-tablet elementor-hidden-phone mti-social-bar up elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"da74b28\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba21d28\" data-id=\"ba21d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-318d352 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat mti-social-bar-job elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-invisible elementor-widget elementor-widget-global elementor-global-17249 elementor-widget-share-buttons\" data-id=\"318d352\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Share on email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_print\" role=\"button\" tabindex=\"0\" aria-label=\"Share on print\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-print\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/aside>\n\t\t\t\t<div class=\"elementor-section elementor-top-section elementor-element elementor-element-1be72cc mti-article-body elementor-section-boxed elementor-section-height-default elementor-section-height-default default-style\" data-id=\"1be72cc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;rt_color_sets&quot;:&quot;default-style&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f5697b\" data-id=\"1f5697b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94b5159 elementor-widget elementor-widget-spacer\" data-id=\"94b5159\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-029f78b mti-article-body-inner elementor-widget elementor-widget-text-editor\" data-id=\"029f78b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An Importer of Record (IOR) or an Exporter of Record (EOR) will help you <b>complying with European legal regulations<\/b>\u00a0for import and export, such as <b>taxes, paying duties, fees, customs, <\/b>and so on&#8230;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c74778f elementor-section-boxed elementor-section-height-default elementor-section-height-default default-style\" data-id=\"c74778f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;rt_color_sets&quot;:&quot;default-style&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7071d4f default-style\" data-id=\"7071d4f\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72c6403 elementor-widget__width-auto elementor-widget elementor-widget-image\" data-id=\"72c6403\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/elementor\/thumbs\/picto-bonhomme-mathez-trans-pj04t9flqnonfa9usjymsivz241mb32jxiqgsm31s4.png\" title=\"picto-bonhomme-mathez-trans\" alt=\"picto-bonhomme-mathez-trans\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6acb99d\" data-id=\"6acb99d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-babf0a4 mti-article-body-inner elementor-widget elementor-widget-text-editor\" data-id=\"babf0a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Quick Tips for Logistics Professionals<\/h2>\n<ul>\n<li>You need an <strong>Importer of Record (IOR)<\/strong> if you are a <strong>non European company selling under DDP<\/strong> in the European Union. It can be your buyer or a customs representative&nbsp;doing indirect customs representation<strong>, <\/strong>depending on your case.<\/li>\n<li>You need an <strong>Exporter of Record (EOR)<\/strong> if you are a <b>non-European company exporting goods from France<\/b>. However, companies that are not established in France <strong>must designate a third party to act as an EOR. <\/strong>It can be a European subsidiary, a customs representative, a tax representative or a logistician.<\/li>\n<li>Depending on your situation, MATHEZ FREIGHT &amp; COMPLIANCE may help you determine the <strong>most appropriate setup.&nbsp;<\/strong>MATHEZ FREIGHT never acts as an IOR\/EOR&nbsp;but our sister company EASYTAX may&nbsp; act as fiscal representative and EOR in some cases.&nbsp;<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab0d62 mti-article-body-inner elementor-widget elementor-widget-text-editor\" data-id=\"2ab0d62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Importer Of Record (IOR) for import operations into France<\/h2><p>If you are a <b>non-European company and need to import goods into France<\/b>, you need to appoint an importer while going through European customs procedures. What are your options as a foreign company <b>selling under a DDP Incoterm<\/b> in France ?<\/p><h3>Scenario 1 \u2013 your customer is registered in the European Union and acts as an Importer of Record (IOR)<\/h3><p>While using the\u00a0<b>DDP Incoterm<\/b>,\u00a0<span style=\"color: var( --e-global-color-text );\">you can easily import your goods into the European Union by using your customer as your Importer of Record (IOR)\u00a0<\/span><span style=\"color: var( --e-global-color-text );\">if your customer is already registered for VAT in the European Union and has EORI number.<\/span><\/p><ul><li><strong>Your buyer will be designated as your \u201cImporter of Record\u201d <\/strong>on the import customs document,<\/li><li><strong>Your buyer <\/strong><strong>will have to sign a Power Of Attorney with the Customs Representative<\/strong><strong>.<\/strong><\/li><\/ul><p>In this scenario, <strong>the <\/strong><strong>VAT will be reverse charged<\/strong><strong>, <\/strong>which means<strong> your buyer (the importer) will be responsible for the VAT declaration<\/strong>. This is a simple operation for the buyer, which Fdoes not involve the disbursement of VAT.<\/p><p><strong><em>This <\/em><\/strong><strong><em>is called a &#8220;DDP excluding VAT&#8221;.<\/em><\/strong><\/p><h3>Scenario 2 \u2013 you can\u2019t use your European customer as your Importer of Record (IOR)<\/h3><p>If you are a non-European company, your business setup might not allow you to designate an Importer of Record (IOR)<strong>.<\/strong> This situation might happen in several cases, such as:<\/p><ul><li><strong>Stock transfer or consignment stock<\/strong>;<\/li><li>Participation in a <strong>European trade exhibition<\/strong> or congress;<\/li><li><strong><i>Marketplace <\/i>sales<\/strong>;<\/li><li>Your customer\/importer <b>is not willing <\/b>to be your Importer of Record.<\/li><\/ul><p>In this scenario, you will have to <b>designate representatives to carry out your customs and VAT obligations<\/b> within the European Union.<\/p><h3>Designation of a customs representative to import into France<\/h3><p>Non-European companies that can not designate their customer as an Importer of Record must appoint a <b>customs representative acting under indirect representation<\/b> to perform their <b>import customs declaration <\/b>in France. This customs declaration is called <b>DAU &#8220;Document Administratif Unique&#8221;<\/b>, or\u00a0 Single Administrative Document&#8221;.<\/p><p>Customs representatives are capable of dealing with <b>complex operations<\/b> involving <b>fiscal representation, IOR, and indirect representation<\/b>.<\/p><blockquote><p><span style=\"font-weight: bold; color: #428bca; font-size: 20px; font-style: italic; text-align: left;\">\u00a0Non-European companies who cannot designate their customer as an Importer of Record must appoint a customs representative for their imports into the EU. The customs agent will have to accept acting under indirect representation for these imports.<\/span><\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-239ed36 mti-section-interne elementor-section-boxed elementor-section-height-default elementor-section-height-default default-style\" data-id=\"239ed36\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;rt_color_sets&quot;:&quot;default-style&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-0bd340e\" data-id=\"0bd340e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d1020a elementor-widget elementor-widget-text-editor\" data-id=\"7d1020a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>In the context of customs subcontracting, there are two types of customs representation:<\/h3><ul><li><b>The Direct Representation (mode &#8220;2&#8221; in DAU box 14): <\/b>The customs representative acts on behalf of its stakeholder, but the <b>responsibility for the operation remains with the stakeholder<\/b>. If there are any problems, customs will address the stakeholder. It is therefore<b> a mode of representation reserved for European companies.<\/b><\/li><li><strong>The Indirect Representation (mode &#8220;3&#8221; in DAU box 14):<\/strong> The customs representative acts in their own name and on behalf of the stakeholder. The indirect representation is <b>mandatory for customs clearance for non-European companies<\/b>. 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 customs agent should ensure that they have contractual arrangements in place to protect them from any non-compliance by their customer. As it is <b>a risky operation for customs representatives<\/b>, only a few accept to operate indirect representation.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3978c01 mti-article-body-inner elementor-widget elementor-widget-text-editor\" data-id=\"3978c01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Designation of a fiscal representative<\/h3><p>In the above scenarios and many more, non-European companies must designate a\u00a0<a href=\"https:\/\/www.easytax.co\/en\/services\/vat-tax-representation\/\" target=\"_blank\" rel=\"noopener\"><b>fiscal representative<\/b><\/a>\u00a0to comply with VAT regulations while doing business in the EU. For more information, check out<strong>\u00a0<a href=\"https:\/\/www.easytax.co\/en\/guide\/intra-community-vat\/\" target=\"_blank\" rel=\"noopener\">the basics of Intra-community VAT<\/a><\/strong>\u00a0with our sister company <b>EASYTAX<\/b>.\u00a0\u00a0<\/p><h2>Exporter Of Record (EOR) for export operations in France<\/h2><p>Following a <b>recent French customs regulation*<\/b>, <b>a non-European company that is not permanently established in France can no longer be an Exporter of Records<\/b> on an export customs document. As a result<span style=\"color: var( --e-global-color-text );\">, <\/span><b style=\"color: var( --e-global-color-text );\">a non-European company can no longer be named in box 2 of the export customs declaration in France<\/b><span style=\"color: var( --e-global-color-text );\">. <\/span><span style=\"color: var( --e-global-color-text );\">This rule applies even if the non-European company has an EORI number or is registered for VAT in France.<\/span><\/p><p>There are several reasons why this may happen, including:<\/p><ul><li>A non-European company has\u00a0<b>stock in France <\/b>and needs to export it to a third country.<\/li><li><b>Returns of goods<\/b> from France to the original non-European seller (for non-conformity, or after-sales service)&#8230;<\/li><\/ul><p><strong>* <\/strong><em>Delegated Regulation (EU) 2018\/1063 of 16 May 2018 amending Article 1 \u00a7 19 of Delegated Regulation 2015\/2446 of 28 July 2015.<\/em><\/p><p><strong>A non-European company must assign a third party, established in the European Union\u2019s customs territory, to act as an exporter of records<\/strong>. This third party must be involved in the export process and will act on behalf of the non-European company for customs purposes only (box 2 of the DAU).<\/p><blockquote><p>Non-European companies can no longer export from France without a third-party Exporter of Record<\/p><\/blockquote><p>Who can be designated as an <b>Exporter of Record for your customs operations<\/b>?<\/p><ul><li>A <b>fiscal representative <\/b>&#8211; for example, our sister company\u00a0\u00a0<a href=\"https:\/\/www.easytax.co\/en\/services\/vat-tax-representation\/\" target=\"_blank\" rel=\"noopener\"><b>easytax.co<\/b><\/a><\/li><li>A <b>European subsidiary<\/b>;<\/li><li>A <b>logistician<\/b>;<\/li><li>A <b>customs representative <\/b>&#8211; however, please note that MATHEZ FREIGHT\u00a0 currently does <u>not<\/u>\u00a0provide this service.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-515b9a3 mti-section-interne elementor-section-boxed elementor-section-height-default elementor-section-height-default default-style\" data-id=\"515b9a3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;rt_color_sets&quot;:&quot;default-style&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-04842e4\" data-id=\"04842e4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6340e17 elementor-widget elementor-widget-text-editor\" data-id=\"6340e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Don&#8217;t confuse an IOR or EOR with an EAR, RCR, or Tax Rep:<\/h3><ul><li><strong>European Authorized Representative (EAR)<\/strong>: an EAR is a legal entity designated by non-European Union (EU) manufacturers to represent them in the European Union and to ensure their compliance with the European directives (related to medical devices, for instance).<\/li><li><strong>Registered Customs Representative (RCR)<\/strong>: an RCR handles your customs declarations on your behalf in the European Union.<\/li><li><strong>A Tax Representative<\/strong>\u00a0carries out your VAT obligations and declarations on your behalf in the European Union.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-d564f1c elementor-widget elementor-widget-text-editor\" data-id=\"d564f1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote><p>European customs regulations change regularly. Make sure you&#8217;re with a solid partner.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5edd7 elementor-widget elementor-widget-image\" data-id=\"6d5edd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/brexit-3-empty.png\" class=\"attachment-large size-large wp-image-35878\" alt=\"Brexit-cross-docking on logistics platform\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<aside class=\"elementor-section elementor-top-section elementor-element elementor-element-20d43f7 bg-white elementor-section-height-min-height elementor-section-items-bottom elementor-section-boxed elementor-section-height-default default-style\" data-id=\"20d43f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;rt_color_sets&quot;:&quot;default-style&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3c004f9 mti-height\" data-id=\"3c004f9\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-646f534 aligncenter elementor-widget elementor-widget-image\" data-id=\"646f534\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"250\" height=\"375\" src=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-helene-plaquet-2020-1.png\" class=\"attachment-full size-full wp-image-46906\" alt=\"\" srcset=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-helene-plaquet-2020-1.png 250w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-helene-plaquet-2020-1-125x187.png 125w\" sizes=\"(max-width: 250px) 100vw, 250px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-79dff46\" data-id=\"79dff46\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9136cf elementor-widget elementor-widget-text-editor\" data-id=\"e9136cf\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"mti-beau-gosse\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote><p>MATHEZ FREIGHT &amp; COMPLIANCE helps you import or export goods on the European market smoothly and efficiently. As an <strong><a href=\"https:\/\/www.mathezfreight.com\/en\/services\/customs\/\">AEO-Full customs representative<\/a><\/strong>, MATHEZ FREIGHT acts, in some cases, as <strong>indirect customs representative<\/strong>. Our sister company EASYTAX can also ensure your <a href=\"https:\/\/www.easytax.co\/en\/services\/vat-tax-representation\/\"><strong>fiscal representation in VAT matters<\/strong><\/a> if necessary, as well as EOR\/IOR.<\/p><\/blockquote><div id=\"mti-beau-gosse-signature\" style=\"margin-top: -20px;\"><span class=\"blue\">H\u00e9l\u00e8ne Plaquet<\/span>,\u00a0MATHEZ FREIGHT<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/aside>\n\t\t\t\t<aside class=\"elementor-section elementor-top-section elementor-element elementor-element-2637aff mti-social-bar bottom elementor-section-boxed elementor-section-height-default elementor-section-height-default default-style\" data-id=\"2637aff\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;,&quot;rt_color_sets&quot;:&quot;default-style&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e2d51c\" data-id=\"7e2d51c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec97e6d elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-invisible elementor-widget elementor-widget-share-buttons\" data-id=\"ec97e6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Share on email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_print\" role=\"button\" tabindex=\"0\" aria-label=\"Share on print\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-print\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/aside>\n\t\t\t\t<aside class=\"elementor-section elementor-top-section elementor-element elementor-element-030b571 mti-blog-grid single-post-bottom elementor-section-boxed elementor-section-height-default elementor-section-height-default default-style elementor-invisible\" data-id=\"030b571\" data-element_type=\"section\" data-e-type=\"section\" id=\"mti-blog-grid\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;rt_color_sets&quot;:&quot;default-style&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbe2e0f\" data-id=\"dbe2e0f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e78f33 elementor-widget elementor-widget-heading\" data-id=\"9e78f33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Also worth reading:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36baec8 elementor-widget elementor-widget-lae-posts-carousel\" data-id=\"36baec8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lae-posts-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<div        id=\"lae-posts-carousel-6a148f1866259\"\n        class=\"lae-posts-carousel lae-container lae-classic-skin\"\n        data-settings='{&quot;arrows&quot;:false,&quot;dots&quot;:true,&quot;autoplay&quot;:false,&quot;autoplay_speed&quot;:3000,&quot;animation_speed&quot;:300,&quot;pause_on_hover&quot;:true,&quot;adaptive_height&quot;:false,&quot;display_columns&quot;:4,&quot;scroll_columns&quot;:3,&quot;gutter&quot;:10,&quot;tablet_width&quot;:800,&quot;tablet_display_columns&quot;:2,&quot;tablet_scroll_columns&quot;:2,&quot;tablet_gutter&quot;:10,&quot;mobile_width&quot;:480,&quot;mobile_display_columns&quot;:1,&quot;mobile_scroll_columns&quot;:1,&quot;mobile_gutter&quot;:10}'>\n<div data-id=\"id-67587\" class=\"lae-posts-carousel-item\">\n\n    <article id=\"post-67587\" class=\"post-67587 post type-post status-publish format-standard has-post-thumbnail hentry category-freight-tips tag-car-shipping tag-customs tag-vat cibles-cars cibles-customs cibles-featured cibles-southern-agencies cibles-vat\">\n\n        \n            \n            \n            \n                <div class=\"lae-project-image\">\n\n                    \n                    \n                    \n                        <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/auto-export-customs-vat-maghreb\/\"><img decoding=\"async\" width=\"375\" height=\"250\" src=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-car-ferry-maghreb-375x250.jpg\" class=\"lae-image attachment-mti-medium-classic size-mti-medium-classic\" alt=\"photo-car-ferry-maghreb\" title=\"Car exports to North Africa\" srcset=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-car-ferry-maghreb-375x250.jpg 375w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-car-ferry-maghreb-600x400.jpg 600w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-car-ferry-maghreb-1100x733.jpg 1100w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-car-ferry-maghreb-768x512.jpg 768w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-car-ferry-maghreb-274x183.jpg 274w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-car-ferry-maghreb-1200x800.jpg 1200w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-car-ferry-maghreb-610x406.jpg 610w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-car-ferry-maghreb.jpg 1220w\" sizes=\"(max-width: 375px) 100vw, 375px\" \/><\/a>\n\n                    \n                    \n                        <div class=\"lae-image-info\">\n\n                            <div class=\"lae-entry-info\">\n\n                                \n                                    <h3 class=\"lae-post-title\">\n\n                                        <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/auto-export-customs-vat-maghreb\/\" title=\"Exporting cars to Algeria, Morocco or Tunisia: why use a customs broker in 2026?\"\n                                           rel=\"bookmark\">Exporting cars to Algeria, Morocco or Tunisia: why use a customs broker in 2026?<\/a>\n\n                          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attachment-mti-medium-classic size-mti-medium-classic\" alt=\"Trade fairs and conferences: customs and VAT\" title=\"Trade fairs and conferences: customs and VAT\" srcset=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-onsite-salons-congres-375x250.jpg 375w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-onsite-salons-congres-600x400.jpg 600w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-onsite-salons-congres-1100x733.jpg 1100w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-onsite-salons-congres-768x512.jpg 768w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-onsite-salons-congres-274x183.jpg 274w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-onsite-salons-congres-1200x800.jpg 1200w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-onsite-salons-congres-610x406.jpg 610w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-onsite-salons-congres.jpg 1220w\" sizes=\"(max-width: 375px) 100vw, 375px\" \/><\/a>\n\n                    \n                    \n                        <div class=\"lae-image-info\">\n\n                            <div class=\"lae-entry-info\">\n\n                                \n                                    <h3 class=\"lae-post-title\">\n\n                                        <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/customs-vat-exhibitions-france\/\" title=\"How to handle customs duties and VAT on trade fairs and conferences in France?\"\n                                           rel=\"bookmark\">How to handle customs duties and VAT on trade fairs and conferences in France?<\/a>\n\n                                    <\/h3>\n\n                                \n                                \n                                    <span class=\"lae-terms\"><a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/category\/freight-tips\/\">Freight Tips<\/a><\/span>\n                                \n                         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type-post status-publish format-standard has-post-thumbnail hentry category-freight-tips tag-customs tag-vat cibles-customs cibles-exhibitions-congresses cibles-featured cibles-import-en cibles-southern-agencies cibles-vat cibles-yachts-en\">\n\n        \n            \n            \n            \n                <div class=\"lae-project-image\">\n\n                    \n                    \n                    \n                        <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/customs-cannes-monaco-boat-shows\/\"><img decoding=\"async\" width=\"375\" height=\"250\" src=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-cannes-monaco-boat-shows-douane-375x250.jpg\" class=\"lae-image attachment-mti-medium-classic size-mti-medium-classic\" alt=\"photo-cannes-monaco-boat-shows-douane\" title=\"Luxury yacht sailing the Mediterranean Sea, customs compliance assured.\" srcset=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-cannes-monaco-boat-shows-douane-375x250.jpg 375w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-cannes-monaco-boat-shows-douane-600x400.jpg 600w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-cannes-monaco-boat-shows-douane-1100x733.jpg 1100w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-cannes-monaco-boat-shows-douane-768x512.jpg 768w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-cannes-monaco-boat-shows-douane-274x183.jpg 274w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-cannes-monaco-boat-shows-douane-1200x800.jpg 1200w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-cannes-monaco-boat-shows-douane-610x406.jpg 610w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-cannes-monaco-boat-shows-douane.jpg 1220w\" sizes=\"(max-width: 375px) 100vw, 375px\" \/><\/a>\n\n                    \n                    \n                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cibles-northern-france-agencies cibles-sea\">\n\n        \n            \n            \n            \n            \n                <div class=\"lae-entry-text-wrap  nothumbnail\">\n\n                    \n                        <h3 class=\"entry-title\">\n\n                            <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/delta-ie-import-transition-france\/\" title=\"Imports into France: rolling out a new EU Customs system \u2013 DELTA IE\"\n                               rel=\"bookmark\">Imports into France: rolling out a new EU Customs system \u2013 DELTA IE<\/a>\n\n                        <\/h3>\n\n                    \n                    \n                    \n                    \n                <\/div>\n\n            \n        \n    <\/article><!-- .hentry -->\n\n<\/div><!-- .lae-posts-carousel-item -->\n<div data-id=\"id-65263\" class=\"lae-posts-carousel-item\">\n\n    <article id=\"post-65263\" class=\"post-65263 post type-post status-publish format-standard has-post-thumbnail hentry category-freight-tips tag-customs tag-decarbonation cibles-aromas cibles-customs cibles-featured cibles-import-en cibles-northern-france-agencies\">\n\n        \n            \n            \n            \n                <div class=\"lae-project-image\">\n\n                    \n                    \n                    \n                        <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/eudr-deforestation-customs-2026-2027\/\"><img decoding=\"async\" width=\"375\" height=\"250\" src=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-forets-rdue-depositphotos_170188894_l-375x250.jpg\" class=\"lae-image attachment-mti-medium-classic size-mti-medium-classic\" alt=\"EUDR deforestation regulation Europe\" title=\"EUDR deforestation regulation Europe\" srcset=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-forets-rdue-depositphotos_170188894_l-375x250.jpg 375w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-forets-rdue-depositphotos_170188894_l-600x400.jpg 600w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-forets-rdue-depositphotos_170188894_l-1100x733.jpg 1100w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-forets-rdue-depositphotos_170188894_l-768x512.jpg 768w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-forets-rdue-depositphotos_170188894_l-274x183.jpg 274w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-forets-rdue-depositphotos_170188894_l-1200x800.jpg 1200w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-forets-rdue-depositphotos_170188894_l-610x406.jpg 610w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-forets-rdue-depositphotos_170188894_l.jpg 1220w\" sizes=\"(max-width: 375px) 100vw, 375px\" \/><\/a>\n\n                    \n                    \n                        <div class=\"lae-image-info\">\n\n                            <div class=\"lae-entry-info\">\n\n                                \n                                    <h3 class=\"lae-post-title\">\n\n                                        <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/eudr-deforestation-customs-2026-2027\/\" title=\"EU anti-deforestation regulation (EUDR): anticipate your customs obligations 2026-2027\"\n                                           rel=\"bookmark\">EU anti-deforestation regulation (EUDR): anticipate your customs obligations 2026-2027<\/a>\n\n                                    <\/h3>\n\n                                \n                                \n                                    <span class=\"lae-terms\"><a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/category\/freight-tips\/\">Freight Tips<\/a><\/span>\n                                \n                            <\/div>\n\n                        <\/div><!-- .lae-image-info -->\n\n                    \n                <\/div>\n\n            \n    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https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-code-douanier-2020-1200x800.jpg 1200w\" sizes=\"(max-width: 375px) 100vw, 375px\" \/><\/a>\n\n                    \n                    \n                        <div class=\"lae-image-info\">\n\n                            <div class=\"lae-entry-info\">\n\n                                \n                                    <h3 class=\"lae-post-title\">\n\n                                        <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/eu-customs-tariffs-last-update\/\" title=\"How to check your customs codes and tariffs in 2026?\"\n                                           rel=\"bookmark\">How to check your customs codes and tariffs in 2026?<\/a>\n\n                                    <\/h3>\n\n                                \n                                \n                                    <span class=\"lae-terms\"><a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/category\/freight-tips\/\">Freight 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class=\"post-51491 post type-post status-publish format-standard has-post-thumbnail hentry category-freight-tips tag-customs tag-international-tag cibles-customs cibles-featured cibles-import-en cibles-northern-france-agencies\">\n\n        \n            \n            \n            \n                <div class=\"lae-project-image\">\n\n                    \n                    \n                    \n                        <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/eori-numbers-changes-in-2026-france-eu\/\"><img decoding=\"async\" width=\"375\" height=\"250\" src=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-eori-france-2024-2026-375x250.png\" class=\"lae-image attachment-mti-medium-classic size-mti-medium-classic\" alt=\"photo-eori-france-2024-2026\" title=\"EORI numbers: changes 2024-2026\" srcset=\"https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-eori-france-2024-2026-375x250.png 375w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-eori-france-2024-2026-274x183.png 274w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-eori-france-2024-2026-1200x800.png 1200w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-eori-france-2024-2026-25x16.png 25w, https:\/\/www.mathezfreight.com\/wp-content\/uploads\/photo-eori-france-2024-2026-68x45.png 68w\" sizes=\"(max-width: 375px) 100vw, 375px\" \/><\/a>\n\n                    \n                    \n                        <div class=\"lae-image-info\">\n\n                            <div class=\"lae-entry-info\">\n\n                                \n                                    <h3 class=\"lae-post-title\">\n\n                                        <a href=\"https:\/\/www.mathezfreight.com\/en\/blog\/eori-numbers-changes-in-2026-france-eu\/\" title=\"EORI numbers: what&#8217;s changing in 2026 in France\"\n                                           rel=\"bookmark\">EORI numbers: 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for manufacturers\"\n                               rel=\"bookmark\">International after-sales returns: customs solutions for manufacturers<\/a>\n\n                        <\/h3>\n\n                    \n                    \n                    \n                    \n                <\/div>\n\n            \n        \n    <\/article><!-- .hentry -->\n\n<\/div><!-- .lae-posts-carousel-item --><\/div><!-- .lae-posts-carousel -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/aside>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Depending on your status and country of establishment, you might have to appoint an Importer of Record (IOR) or an Exporter of Record (EOR) to import or export goods into the European union. <\/p>\n","protected":false},"author":1,"featured_media":47217,"comment_status":"open","ping_status":"open","sticky":false,"template":"page-mti-a4.php","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"#ffffff","slide_template_v7":"","iawp_total_views":630,"footnotes":""},"categories":[304],"tags":[308,404],"cibles":[360,352,362],"class_list":["post-46878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-freight-tips","tag-customs","tag-incoterm","cibles-customs","cibles-featured","cibles-import-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Do you need an IOR\/EOR to import\/export goods into the EU? - MATHEZ FREIGHT<\/title>\n<meta name=\"description\" content=\"Depending on your status and country of establishment, you might have to appoint an Importer of Record (IOR) or an Exporter of 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