Since the end of the €150 customs duty exemption on 1 July 2026, selling into the European Union is no longer something you can improvise. Yet many non-EU companies still treat market entry as a series of separate tasks, each handled by a different provider.
That is where things go wrong.
Five decisions, taken at once
Every company importing into the EU has to settle five questions, and each one affects the others:
- Which country to enter through. The port or border point has to fit your distribution network, your costs and your VAT strategy.
- Which customs regime to use. You can import into free circulation with duties paid upfront, or use a suspensive regime (bonded or customs warehouse) to defer duties.
- Whether you need EU warehousing. Sometimes you do, sometimes you don’t. The answer depends on your inventory levels and delivery-time targets, not on a default assumption.
- Which sales channel fits your model. Your options are direct B2C, marketplace, or B2B through an EU importer.
- Who is legally the importer. That can be you, a fiscal representative or your EU customer.
Get one of these wrong and shipments get blocked, margins get taxed twice, or the customer experience breaks.
One advisor instead of five contacts
Most companies end up juggling a customs broker, a tax advisor, a logistics provider and a marketplace contact, none of whom see the whole picture.
I work differently. I act as your single point of contact inside the EU. I understand the regulation and I manage your local partners on your behalf. My work falls into four areas:
- Entry strategy and customs regime design. I compare entry points such as Rotterdam, Antwerp, Le Havre, Hamburg or Duisburg, and I model suspensive regimes against free circulation using your cash-flow and distribution timeline.
- Warehousing and customs brokerage. I size your storage needs, then source, vet and coordinate a licensed customs broker so your declarations are handled correctly from day one.
- Choosing the right sales channel. I assess whether direct B2C (IOSS), a marketplace, B2B through an EU importer, or a combination fits your product and your existing EU relationships. I make introductions where useful.
- Importer of record and VAT registration. I determine the right structure and handle VAT and OSS/IOSS registration and fiscal representation where required, so liability and compliance are clear from the start.
Why this approach works
I spent 22 years running customs, tax and supply-chain operations in-house at Shell, Air France, Atos, Avalara and Glopal. That means I have done the work myself: selecting brokers, setting up warehouses, handling registrations and filings.
My legal background lets me give accessory legal input directly on customs and tax matters. For anything beyond that, I brief and manage your local lawyers, so you keep a single interface. And because CB Consulting is an independent boutique, I carry no conflicting mandates.
See the full presentation
I have summarised the approach in a short slide deck, including a comparison of the three sales channels (importer of record, VAT and customs handling, speed to market, control over pricing and brand).
Download the EU market entry deck (PDF)
If you are preparing to sell into the EU, or if your current setup feels fragmented, let’s talk.