Importing from China to the EU starts with the EU destination file, not the supplier quote. Before a deposit is paid, identify the product code, the Member State where goods will clear customs, the importer of record and the product rules. This sequence prevents a low unit price from turning into a delayed or non-compliant shipment.
What should be ready before you pay a Chinese supplier?
Start with a product-level import plan. Check the commodity code, possible licences or restrictions, the customs value inputs, VAT route and compliance documents for the country where the goods enter free circulation. The European Commission’s Guide for import of goods puts product conditions and customs preparation before the border stage for good reason.
A supplier’s factory registration, a sample and a freight quote are useful. They do not establish EU market access. Ask for a product specification, composition or technical file, intended use, labelling artwork and test evidence early. A customs broker can then work from a real product description rather than a vague invoice line.
When is an EORI number needed?
An EORI number is the EU customs identifier used for import, export and transit operations. The Commission states that it is mandatory for customs clearance in the EU. An EU-established economic operator normally obtains it from the customs authority in its Member State; a non-EU operator’s route depends on where its first customs activity is handled.
Read the Commission’s EORI guidance before booking freight. An EORI is an identifier, not a VAT registration, product approval or permission to use another company’s import setup. Keep those questions separate in the project file.
How do customs duty and import VAT fit into the budget?
There is no single “China import tax” for the EU. Customs treatment depends on the classification, customs value, origin, procedure and destination country. Import VAT also depends on the national VAT rules and the chosen import structure. Price the order only after the tariff code and landed-cost assumptions have been reviewed.
The Import One Stop Shop has a narrow use case. The Commission says IOSS simplifies VAT declaration and payment for distance sales of low-value imported goods not exceeding EUR 150. It is not a general replacement for an importer’s customs and VAT analysis on a commercial shipment. For ordinary imports, build a file that shows who declares, who pays, and whether input VAT recovery is available in the relevant Member State.
Does every product need CE marking?
No. CE marking applies only where EU product legislation requires it. It must not be treated as a general customs stamp for every item from China. First identify the product category and the legislation that applies to it; then check the evidence needed before the product is placed on the EEA market.
For products in scope, the importer has an active role. The Commission’s importer guidance says importers help ensure that compliant products reach the EEA market and should be able to obtain the EU declaration of conformity and technical documentation. A supplier’s casual assurance that an item is “CE ready” is not an evidence pack.
What is the safer first-order workflow?
Use a short gate sequence. It is slower than paying a deposit on day one, but much cheaper than correcting a shipment after arrival.
- Describe the product precisely, including materials, function, model and intended user.
- Check the tariff code, destination requirements and restrictions through Access2Markets and the relevant national authority.
- Set the importer, EORI, customs representative and VAT route before shipping terms are agreed.
- Review labels, instructions, declarations and test evidence against the product’s actual EU requirements.
- Use a sample or pilot order, then reconcile commercial invoice, packing list and customs data before final dispatch.
Corpenza can coordinate import and export readiness and the supporting compliance workstream. The goal is a usable file for the first shipment, not a generic checklist that leaves the importer guessing at the border.
Frequently asked questions
Can a freight forwarder provide an EORI number?
A forwarder can act as a customs representative where the arrangement allows, but its operational role does not automatically give the importer an EORI. Confirm the declarant and representation model in writing.
Is IOSS suitable for a container or a wholesale order?
IOSS is designed for distance sales of imported low-value goods not exceeding EUR 150. A wholesale or stock import needs its own customs and VAT review.
Can I rely on a supplier’s CE certificate?
Check whether CE marking is required for the product at all. If it is, request the underlying conformity evidence and verify that it matches the exact model, intended use and applicable EU rules.
Which EU country should handle the first import?
The answer depends on logistics, the importer’s establishment, VAT recovery and onward distribution. Treat it as a tax and customs design choice before the goods leave China.
This is general information, not legal, customs or tax advice. Product rules and national VAT procedures change; confirm the file for the exact goods and import route.
Talk to Corpenza before placing a first commercial China-to-EU order.
