Importing inventory to EU fulfillment centers with confidence
Fulfillment by Amazon (FBA) has revolutionized ecommerce, allowing sellers worldwide to reach European customers through Amazon's extensive fulfillment network. However, shipping inventory from outside the EU to Amazon's European fulfillment centers involves navigating complex customs requirements that many sellers underestimate. Understanding these requirements is crucial for avoiding costly delays, penalties, and inventory problems.
When you ship products to an Amazon FBA warehouse in Europe, you're conducting an import operation that must comply with all standard EU customs regulations. This is a business-to-business (B2B) transaction between you (or your supplier) and Amazon's fulfillment operation—fundamentally different from direct-to-consumer shipping. The rules, documentation requirements, and responsibilities differ accordingly.
Amazon does not act as importer of record for your goods. You, as the seller, remain responsible for ensuring your inventory clears customs properly. This means understanding import duties, VAT obligations, product compliance requirements, and documentation standards. Errors can result in shipments being held at customs, returned at your expense, or in worst cases, destroyed.
The €150 customs duty exemption available for direct-to-consumer shipments does not apply to FBA inventory shipments. When you ship commercial quantities to Amazon warehouses, you're importing goods for resale—a commercial import that must pay applicable duties regardless of individual item values. Even if your products would individually qualify as "low value," aggregated shipments to fulfillment centers are assessed duties based on total shipment value.
Customs duty for FBA shipments is calculated on the customs value of your goods—typically the FOB (free on board) or CIF (cost, insurance, freight) value depending on the Incoterms used. The applicable duty rate depends on the HS classification of your products and their country of origin.
For example, if you're importing textiles from China valued at €10,000 CIF with a duty rate of 12%, your customs duty would be €1,200. This cost must be factored into your product pricing and margin calculations before deciding to sell on Amazon Europe.
Products manufactured in countries with EU free trade agreements may qualify for preferential (reduced or zero) duty rates. However, you must provide valid proof of origin—typically a EUR.1 certificate or origin declaration on the commercial invoice. Without proper documentation, customs will assess duties at the standard MFN rate regardless of actual origin.
All goods imported into the EU are subject to VAT, including FBA inventory. Import VAT is calculated on the customs value plus any duties and other charges. Unlike duties which go to the EU, import VAT is collected by the member state where goods are imported and forms part of that country's VAT revenue.
For FBA sellers, import VAT is typically recoverable as input VAT against your sales VAT. However, this requires being registered for VAT in the importing country and maintaining proper records. Many sellers use fiscal representatives or VAT agents to manage their EU VAT obligations.
Some EU countries offer import VAT deferment schemes that allow qualified importers to account for import VAT on their periodic VAT returns rather than paying it at the border. This significantly improves cash flow by eliminating the timing gap between paying import VAT and recovering it through sales. Ask your customs broker about deferment options in your preferred import country.
Every FBA shipment to the EU requires comprehensive documentation. Missing or incorrect documents can delay your shipment or result in examination by customs officers. Standard required documents include:
You need an Economic Operators Registration and Identification (EORI) number to import into the EU. This unique identifier is used on all customs declarations and import documents. Non-EU sellers typically obtain an EORI through a fiscal representative in an EU member state. Without a valid EORI, your shipments cannot clear customs.
Many products sold in the EU require CE marking, indicating conformity with applicable European safety, health, and environmental protection standards. This includes toys, electronics, personal protective equipment, machinery, and many other product categories. Products requiring CE marking cannot be imported without it—customs may seize non-compliant goods.
Chemical substances in products must comply with REACH (Registration, Evaluation, Authorization and Restriction of Chemicals) regulations. Electronics must comply with RoHS (Restriction of Hazardous Substances) directives. These regulations affect a wide range of products and require documentation demonstrating compliance.
EU regulations often require non-EU manufacturers to have an authorized representative established within the EU who takes responsibility for product compliance. Amazon may not accept FBA inventory for certain product categories without evidence of an authorized representative.
Amazon operates fulfillment centers across Europe, and you can choose where to import your initial inventory. Factors to consider include:
Many sellers import through the Netherlands, Germany, or Belgium due to efficient ports, favorable VAT arrangements, and central locations for distribution across Europe.
FBA customs compliance is complex, and professional help is often worthwhile. Consider engaging a customs broker experienced with Amazon FBA, a fiscal representative for VAT compliance, and a freight forwarder familiar with FBA shipping requirements. The cost of professional services is often less than the cost of customs delays and mistakes.
For related information, see our guides on customs duties, import VAT, and restricted goods.
