Exporter of Record (EOR) from the EU and UK
If you are not established in the EU, you cannot legally sign as the exporter on an EU customs declaration. We act as your exporter of record so your goods leave the Union in full compliance, no European company required.
Two decades in customs & VAT · Big Four background · Established in the EU, UK and Switzerland
What is an exporter of record?
An exporter of record (EOR) is the party that takes legal responsibility for goods leaving a customs territory. It is named on the export declaration. It is accountable for export controls, licences and documentation. Under EU law the customs exporter must be established in the EU, so a non-EU business needs an EU-established exporter of record to export.
In the EU, the legal definition of the exporter is set out in the Delegated Regulation that supplements the Union Customs Code. It requires the exporter to be established in the customs territory of the Union and empowered to decide that the goods leave it. A business outside the EU simply cannot meet that test. So to export from an EU point, it must appoint a trusted EU-established third party to hold the role.
Why a non-EU company cannot be the EU exporter
Because the customs exporter must be EU-established and authorised to decide on dispatch, a non-EU seller cannot put itself on the export declaration. The fix is an exporter of record: an EU-established partner that assumes responsibility for the export, so your shipment can leave compliantly while you stay focused on the sale.
When you need an exporter of record
Goods that came in for work and now need to leave the EU.
You hold stock in the EU but are not established there, so you cannot be the exporter of record yourself.
Equipment, demo units and customer returns leaving the Union.
Items that need export licences and careful compliance, handled under the right conditions.
How we act as your exporter of record
Through our exporter-of-record service you can export goods from any point in the European Union, in full compliance with customs and export-control rules. We assess the goods first, classification, origin and any licensing or restriction, then take on the exporter role on the declaration. The service covers both unrestricted goods and, under the appropriate conditions, goods subject to particular export controls.
Dual-use and export-controlled goods
What they are
Some goods cannot simply be declared and shipped. Dual-use items, those with both civilian and potential military or security uses such as advanced electronics, encryption, sensors, and certain telecoms and computing hardware, are controlled on export. In the EU they fall under the EU Dual-Use Regulation, Regulation (EU) 2021/821, which can require an export authorisation depending on the item, the destination and the end use. The UK runs its own export-control regime and licence list.
How we screen
As your exporter of record, we screen for this before anything moves. We check the goods against the control lists, including their export-control classification and any encryption considerations. We also check the destination and the end user. Then we make sure the right licence is in place where one is needed. Where an item is controlled, we handle it under the correct authorisation.
Exporting from the United Kingdom
United Kingdom exports run on their own system and require a GB EORI; the exporter-of-record principle applies in the same way when a business is not established in the UK. (Exports originating in Switzerland are less commonly an issue, but we are happy to advise on Swiss-origin movements case by case.)
Exporter of record FAQs
An Authorised Economic Operator you can rely on
Occendra holds AEO (Authorised Economic Operator) status, the customs authorities’ trusted-trader standard. It means our compliance, controls and record-keeping have been audited and approved. That can translate into smoother clearances and lower-risk treatment for the shipments we handle as your importer or exporter of record.
Reviewed by Occendra's indirect-tax team
Mikael · Managing Director · LL.M., specialisation in tax
We believe ambition, not barriers, should decide how far a business can go. So we put close to twenty years of customs and VAT expertise to work for you. It was built in Big Four firms and in-house tax teams. We are the established party that takes on the barriers others will not. We do not only advise. We file the declarations and carry the responsibility ourselves.
Need to ship out of the EU, UK or Switzerland?
Tell us what is leaving and from where, and we will clear the way out, acting as your exporter of record so your shipment goes without the barriers.