Entering the EU Market: When Using an Importer of Record (IOR) Makes Sense

For many non-EU producers, traders, and manufacturers, accessing the European market can be complex, slow, and risky. Beyond finding buyers, companies must navigate customs, VAT, regulatory compliance, product liability, and local representation requirements — all of which can become serious barriers to entry.

This is where using an Importer of Record (IOR) can offer a decisive advantage.

What Is an Importer of Record (IOR)?

An Importer of Record is the legal entity responsible for ensuring that goods imported into the EU comply with customs, tax, and regulatory obligations. The IOR is named on the customs declaration and assumes responsibility for:

  • Customs clearance
  • Import VAT and duties
  • Regulatory compliance at the border
  • Liaison with customs authorities
  • Record-keeping and audits

For foreign companies without an EU legal presence, acting as IOR themselves is often impractical or impossible.

Key Benefits of Using an IOR

1. Faster and Lower-Risk Market Entry

By using an established IOR, foreign exporters can enter the EU market immediately, without setting up a subsidiary, branch, or VAT-registered entity in each country. This significantly reduces time, cost, and administrative burden.

2. Centralised Compliance

EU regulations vary by product category — from food and agricultural goods to industrial materials and consumer products. An IOR ensures that customs, product documentation, and import requirements are handled correctly, avoiding costly delays, penalties, or rejected shipments.

3. No Need for Local Infrastructure

Warehousing, customs representation, VAT filings, and compliance coordination can all be handled through the IOR, allowing exporters to remain asset-light while testing or scaling the EU market.

Selling on Consignment: A Powerful Commercial Model

Beyond importation, an IOR structure can support consignment-based sales models, which are increasingly attractive in B2B trade.

Under a consignment arrangement:

  • The foreign producer or trader retains ownership of the goods
  • The goods are stored in the EU (often in bonded or customs-approved warehouses)
  • The goods are only invoiced and transferred once sold to the final buyer

This approach offers several advantages.

Reduced Commercial Risk

Exporters avoid selling stock upfront at discounted prices just to enter the market. Instead, they maintain control over pricing, buyers, and sales timing.

Improved Buyer Confidence

EU buyers benefit from local stock availability, shorter lead times, and simplified purchasing — without needing to import themselves.

Cash-Flow Optimization

Ownership remains with the exporter until sale, while storage and logistics are managed locally. This can significantly improve working-capital efficiency compared to traditional bulk sales.

How Euridex Supports IOR and Consignment Structures

We act as a single point of coordination for foreign companies entering the EU, combining:

  • Importer of Record services
  • Customs and VAT coordination
  • Warehousing and consignment stock management
  • Regulatory and documentation oversight
  • Sales-ready EU stock positioning

Whether you are testing the EU market, scaling sales, or restructuring your trade flows, we design compliant, flexible entry models that align with your commercial objectives.

A Smarter Way to Access Europe

Using an IOR — combined with consignment-based selling — allows foreign producers and traders to enter the EU market faster, with less risk and greater control. It transforms market access from a regulatory challenge into a strategic advantage.

For companies looking to grow in Europe without unnecessary complexity, this approach offers a clear, proven path forward.


Euridex S.A.S. is a stragic international trade and investment firm, headquartered in Paris, France. Operating as a specialized Export Management Company (EMC), we orchestrate the global flow of industrial biocarbons and various sustainable substrates. By integrating technical expertise with sophisticated trade finance and IOR/EOR solutions, Euridex secures resilient supply chains worldwide.

Navigate the future of trade at euridex.com.