Your Accountante-commerce in France

European customs certification for reliable companies. Benefits: simplified controls, priority clearance, reduced guarantees. For Chinese e-merchants with significant volumes (>€1M/year), the investment (~€50k) can be recouped in 12-18 months.

Sales between businesses. Different VAT rules from B2C: possible exemption if customer has valid VAT number (VIES verification mandatory). For Chinese sellers: often requires EU subsidiary for credibility. Watch transfer pricing if selling between Chinese parent and EU subsidiary.

Sales to final consumers. VAT ALWAYS due at destination country rate. Since 2021: €22 exemption removed, IOSS mandatory <€150, marketplace liable if stock outside EU. Represents 95% of Chinese e-commerce to Europe.

UK's exit from the EU (2020). Major impact: UK = third country, requires customs declarations, separate UK VAT, different UK IOSS. For Chinese sellers: double administrative complexity and costs. Many abandon UK market or create dedicated structure.

Document proving country of manufacture. Crucial for customs duties and preferential access. For "Made in China" products: generally issued by CCPIT. Watch complex origin rules if multi-country assembly. Cost: €50-200/certificate.

10-digit classification determining customs duties and regulations. Error = fines, blockages, seizures. First 6 digits universal (HS), last 4 EU-specific (TARIC). Use official TARIC browser, not third-party sites. Wrong classification = major risk.

Mandatory marking for many products sold in EU. Certifies compliance with European safety standards. For Chinese e-merchants: TOTAL liability even if manufacturer marked CE. Verify accredited labs, keep technical documentation 10 years. Non-compliance = market withdrawal + fines.

Customs duty exemption below certain thresholds. For commercial imports: €150 threshold for customs duties (NOT for VAT!). Warning: €22 VAT exemption REMOVED since July 2021. Many Chinese sellers still unaware = major problems.

Financial security to cover potential duties and taxes. Mandatory for certain procedures (warehouse, transit). Amount: 10-30% goods value. For high-volume e-commerce: comprehensive guarantee possible (reduces cash immobilization). Cost: 1-3% guaranteed amount/year.

Goods classification system for customs. In EU: Combined Nomenclature (CN) 8 digits + 2 for TARIC = 10 digits total. Annual update. Correct classification CRITICAL: determines duties, restrictions, required documents. Use TARIC consultation (official EU site).

Territory with common external tariff and internal free movement. The EU is a customs union: same duties for imports from China regardless of entry point. Once cleared in one EU country, moves freely. Warning: UK is NO LONGER in the union since Brexit.

Calculation basis for import duties and VAT. Includes: product price + transport to EU + insurance. Does NOT include: transport within EU, buying commissions. Under-valuation = serious customs fraud. Method: transaction value priority, otherwise subsidiary methods.

Threshold below which certain rules don't apply. WARNING: €22 VAT exemption threshold was REMOVED in 2021. Only €150 threshold for IOSS remains. Don't confuse with US de minimis ($800) or other countries. Common costly mistake.

Model where seller has no stock, supplier ships directly. Maximum VAT complexity: you're liable even without touching goods. If supplier outside EU → IOSS mandatory. If supplier in EU → local VAT. Risk: double taxation if mismanaged.

Amount beyond which destination country VAT applies. Since 2021: single €10,000 threshold for entire EU (before: €35-100k per country). Exceeding = OSS mandatory or local registration. Trap: global threshold, not per country. Monthly monitoring recommended.

Indirect consumption taxes on specific products (alcohol, tobacco, fuel). For Chinese e-merchants, special attention required when selling perfumes, wines or energy products in Europe. Excise duties are added to VAT and can represent 50-80% of the selling price.

Unique mandatory number for any customs operation in the EU. Format: 2 country letters + number. For Chinese seller: necessary from first import. Obtaining: free but 2-4 weeks. Without EORI = goods blocked at customs. One EORI per import country.

Movement certificate to benefit from preferential rates in countries with EU agreement. USELESS for Chinese products as no EU-China agreement. Beware fraud: some try via third countries (Turkey, Vietnam) but strict origin rules. Fake EUR.1 = criminal sanctions.

Treaty between countries eliminating or reducing trade barriers. The EU has FTAs with many countries but NOT with China, meaning Chinese products remain subject to standard customs duties. However, some products may benefit from GSP (Generalized System of Preferences).

Amazon stores and ships your products. Major VAT impact: stock in EU = mandatory local VAT in EACH storage country. Amazon moves freely between warehouses = multi VAT registrations. Real FBA cost = Amazon fees + multi-country VAT compliance. Alternative: FBM from China with IOSS.

Territory where goods can be stored/processed without duties/VAT. EU has several free zones (Hamburg, Shannon...). Useful for: buffer stock, assembly, re-export. Warning: sale to EU from free zone = normal import with duties/VAT.

Reduced customs tariffs for developing countries. China EXCLUDED from European GSP since 2015 (economy too developed). Some confuse with US GSP (also excluded). Impact: full customs duties on Chinese products. No legal workaround possible.

International 6-digit goods classification. Basis of European TARIC code (10 digits). Revision every 5 years = codes can change. Classification error = global problem. Use Binding Tariff Information (BTI) to secure complex product classification.

Simplified system to collect VAT on B2C sales <€150 from third countries. Mandatory in practice (otherwise customer pays on receipt). Since 2023: EU intermediary MANDATORY for non-EU sellers. Monthly declaration, quarterly payment. One IOSS covers all 27 EU countries. Cost: €300-800/month depending on volume.

International commercial terms defining responsibilities and costs. For China→Europe e-commerce: DAP (customer pays customs) vs DDP (seller pays everything). DDP attractive for customer but requires IOSS/local VAT. 2020 version in force. Wrong Incoterm = costly disputes.

Quantitative limits on certain product imports. EU applies quotas on textiles, steel, certain Chinese agricultural products. Once quota reached: normal duties or prohibition. Check TARIC for current quotas. Strategy: import early in year or diversify origins.

Obligation to verify customer identity, strengthened for marketplaces since DSA 2024. Impact on Chinese sellers: seller documentation required (business license, ID, bank account). Non-compliance = account suspension. Prepare complete translated/apostilled file in advance.

Platform facilitating sales between third parties. Since 2021: liable for VAT if seller outside EU and stock outside EU (deemed supplier). Amazon, eBay collect automatically. Warning: even with marketplace liable, YOU remain responsible for product compliance, IOSS if <€150.

Old system (replaced by OSS in 2021) for B2C digital services. Mentioned for historical context. If selling digital services (apps, ebooks, SaaS) from China to EU: now use OSS with €10k threshold.

System to declare VAT on intra-EU distance sales. Threshold: €10,000/year all EU. Beyond: customer country VAT + quarterly OSS declaration. For Chinese sellers with EU subsidiary or multi-country FBA stock. Alternative: stay under threshold or local VAT in each country.

Determines applicable VAT in B2C. Rule: VAT of country where goods delivered to final customer. Watch "chain transactions": if multiple intermediaries, identify THE delivery triggering taxation. Pickup points = delivery in that country.

Status allowing reduced customs tariffs if trade agreement. China has NO preferential agreement with EU. Beware circumvention attempts via third countries: strict origin rules (substantial transformation required). Origin fraud = criminal + commercial sanctions.

Amazon program allowing storage in one country, sales across EU. WARNING: does NOT exempt from VAT obligations! You owe VAT in EACH country where Amazon stores (can change without notice). Real cost = Pan-EU fees + VAT compliance 7+ countries. Alternative: EFN (single country).

EU regulation on chemical substances. E-commerce impact: cosmetics, toys, textiles, electronics. EU importer = compliance responsible. Costs: lab tests + registration if >1 ton/year. Non-compliance = market withdrawal + fines. Solution: request REACH dossier from manufacturer.

Self-certification origin system for exporters. Replaces paper origin certificates for certain agreements. For Chinese sellers: mainly useful if re-exporting from EU to third countries with agreements. Free registration but strict checks. Abuse = removal + sanctions.

Customs declaration for imports/exports outside EU. Complex 54-box document requiring absolute precision. Common errors: undervalued customs value, incorrect origin, wrong TARIC code. Since 2023, electronic version mandatory via ICS2. Broker cost: €50-150/SAD.

Territory where tax rules apply. For e-commerce: destination principle = VAT of customer's country. Watch B2B sales: customer status verification mandatory. Jurisdiction conflicts possible if presence in multiple countries (permanent establishment).

Prices between related companies (e.g., China parent → France subsidiary). Must respect "arm's length" principle. Documentation mandatory if >€400k transactions. Risk: double tax adjustment (China + France). Accepted methods: CUP, cost+, TNMM. Advice: preventive transfer pricing study.

EU database containing ALL duty rates, restrictions, required documents by product. 10-digit code mandatory for imports. Free online consultation. TARIC error = minimum customs blockage. Tip: TARIC screenshot as classification proof.

Legal optimization of tax burden. For cross-border e-commerce: subsidiary jurisdiction choice, profit repatriation timing, use of carry-forward losses. Different from evasion (illegal). Requires expert knowledge. Potential ROI: 3-5% additional margin.

Consumption tax, calculated on added value. EU standard rates: 17% (Luxembourg) to 27% (Hungary). B2C e-commerce: ALWAYS customer country rate. Since 2021: due from €1 (no more €22 exemption). Non-payment = fines + interest + business blocking.

European VAT number verification system. MANDATORY before any exempt B2B sale. Free online verification. Keep verification proof. If invalid number but you still exempt = YOU pay the VAT. Automate via API for large volumes.

EU directive requiring producers/importers to finance electronic product recycling. E-commerce impact: national registration mandatory BEFORE sale, financial contribution (~€0.01-2/product), number visible on invoices. Non-compliance = fines + market withdrawal.

Electronic format for tax/customs declarations. Increasingly mandatory (SAF-T, VAT returns). For high-volume e-commerce: invest in compatible solutions. Format errors = automatic rejection. Test in sandbox environment before production.