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 and UK law the customs exporter must be established in the territory, so a non-resident business needs an established exporter of record to export.
In the EU, the legal definition of the exporter sits in the Delegated Regulation to the Union Customs Code. In the UK, the equivalent rules flow from the Customs (Export) (EU Exit) Regulations 2019. Both require the exporter role to be held by a party established in the respective customs territory. A business that is not established there simply cannot meet that test. So to export from the EU or the UK, it must appoint a trusted, locally 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 territory.
You hold stock in a territory you are not established in, so you cannot be the exporter of record yourself.
Equipment, demo units and customer returns leaving the EU or UK.
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 EU or UK, in full compliance with customs and export-control rules. We assess the goods first: classification, origin and any licensing or restriction. Then we 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, and 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 and Switzerland
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
Who can act as importer of record, market by market.
See how indirect representation, importer of record and VAT recovery fit together.
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.