Importer of Record & Freight Forwarding · Mettmann, Germany
Importer of Record

Your gateway into Germany. No local entity required.

Every shipment into Germany needs a legally registered EU importer on the customs declaration. PEC Global is that importer. We take full legal responsibility so your goods clear customs and enter Germany — whether or not you have a German company.

Official Importer of Record under German customs law
Full legal liability on the customs declaration
Customs clearance, duties and import VAT handled end to end
Container terminal at a German port of entry
IOR explained

What is an Importer of Record — and why do you need one?

When goods cross into Germany from outside the EU, German customs law requires one party to be legally named on the import declaration as the responsible importer. This party is the Importer of Record.

The Importer of Record is not the carrier. It is not the freight forwarder. It is the legal entity that assumes full liability for the correct classification of goods, the payment of import duties, and compliance with all German and EU import regulations.

For non-EU companies — including US, UK, Canadian and Australian brands — this creates a problem. German law requires the Importer of Record to hold a valid EORI number issued in Germany. Without a German legal entity, a non-EU company cannot hold this EORI itself.

PEC Global solves this. We act as your official Importer of Record, hold the German EORI, and take on full legal accountability for every shipment we clear on your behalf.

IOR vs. no IOR

Requirement
Without IOR
With PEC Global
Legal importer on declaration
None — shipment blocked
PEC Global — compliant
EORI number
Not available to non-EU company
Held by PEC Global
Customs clearance
Impossible without importer
Handled end to end
Import duties and VAT
Cannot be processed
Calculated and paid by us
Amazon FBA delivery
Rejected at port
Cleared and delivered
Why Germany

Germany is not just a destination. It is the entry point for all of Europe.

Once your goods clear German customs, they move freely to all 27 EU member states without any additional customs procedures. No re-importing. No re-clearing. One entry, one continent.

450M
consumers in the EU single market — reached through one German customs clearance
#1
Amazon marketplace in Europe — Amazon.de is the largest in the EU
3rd
Hamburg is Europe’s third-largest port — the most direct entry point for US goods
27
EU member states your goods reach freely after a single German import

The logistics infrastructure

Germany sits at the center of European logistics. Hamburg and Bremerhaven handle the majority of EU-bound container traffic from the Americas. Frankfurt Airport is Europe's second-largest cargo hub. From Mettmann — where PEC Global operates — you have same-day access to the entire DACH region and next-day reach to the Netherlands, Belgium, France and Poland.

The commercial opportunity

Germany has the largest economy in the EU and the highest e-commerce spend per capita in continental Europe. For US brands, it is the single highest-value first market to enter. Establishing a compliant import route through a licensed Importer of Record is the first step — and once the route is open, scaling across the EU requires no additional customs setup.

Import requirements

What every US brand must know before importing to Germany

German and EU import regulations are specific, frequently updated, and strictly enforced. These are the requirements that affect every shipment.

EORI Number

Every importer into Germany must hold a valid Economic Operators Registration and Identification number issued by German customs. Non-EU companies cannot apply for a German EORI without a registered legal entity. PEC Global holds the EORI and files as the principal declarant on your behalf.

Import Duties

All goods entering Germany from outside the EU are subject to customs duties under the EU Common Customs Tariff. Rates depend on the product’s HS code and country of origin, ranging from 0% for most electronics to 12% for apparel. We calculate the exact duty for your product before your first shipment.

19% Import VAT

German import VAT of 19% applies to the customs value of all imported goods, including duties. It is separate from customs duties and paid at the point of import. For VAT-registered companies it can be reclaimed. PEC Global manages import VAT payment and advises on German VAT registration to enable reclaims.

GPSR Responsible Person

Since December 2024, every non-food product sold in the EU requires a designated EU Responsible Person — a physical entity within the EU accountable for product safety. Without one, products can be blocked at customs and removed from Amazon.de listings. PEC Global provides this as part of our IOR offering.

CE Marking

Many product categories sold in Germany require CE marking — electronics, machinery, medical devices and toys. CE marking is not a quality mark. It is a legal declaration that the product meets specific EU safety, health and environmental requirements. Goods without it can be stopped at the border or recalled.

Product Labeling

Products sold in Germany must comply with EU labeling rules. For most consumer goods this includes a German-language label with product name, manufacturer details, country of origin, material composition and safety warnings. Non-compliant labeling is among the most common reasons shipments are held at German customs.

Our process

From your US warehouse to Germany — cleared and delivered

STEP 01

Send us your shipment details

Before your goods leave the US, share the commercial invoice, packing list and product specifications. We classify the HS codes, calculate the exact import duties and VAT, and identify any compliance requirements — CE, GPSR, REACH — before your goods are in transit. No surprises at the border.

STEP 02

Goods depart the US

PEC Global coordinates with your freight forwarder or handles the freight directly. We prepare the full export documentation, confirm Incoterms and ensure the commercial invoice contains every field German customs requires. The customs declaration is ready before your shipment arrives.

STEP 03

Arrival at a German entry point

Your shipment arrives at Hamburg, Bremerhaven, Frankfurt Airport or Düsseldorf Airport. PEC Global submits the ATLAS customs declaration immediately on arrival, named as Importer of Record. With complete documentation, clearance typically takes one to three business days.

STEP 04

Customs cleared — goods released

Once German customs releases the shipment, PEC Global notifies you immediately. Your goods are now legally inside the EU. If customs requests documentation or conducts an inspection, we manage the entire process in German on your behalf. You never interact with German customs.

STEP 05

Delivery to your destination

Released goods go wherever you need them — to our warehouse in Mettmann for storage and FBA prep, directly to an Amazon FBA fulfillment center, to your own German warehouse, or to your existing logistics partner. No obligation to use our delivery service.

FAQ

Importer of Record Germany — your questions answered

Straight answers on EORI, liability, VAT and Amazon FBA. Still unsure? A consultation is free.

The Importer of Record is the legally named party on the German customs import declaration. They are responsible for correct HS code classification, payment of import duties and VAT, and full compliance with all applicable German and EU import regulations. If anything is incorrect on the declaration, the Importer of Record is the party held legally liable by German customs.
No. As long as you appoint PEC Global as your Importer of Record, you do not need a German GmbH, branch office or any other form of local legal entity. We hold the EORI number and file as the legal importer on your behalf. This is the primary reason US brands use an IOR service — it removes the need to establish a German entity before you can start importing.
Yes. When PEC Global acts as your Importer of Record, we file under direct representation and take full legal accountability for the customs declaration. If German customs raises a query, issues a correction demand or conducts an inspection, PEC Global manages the entire process. You are not required to deal with German customs authorities at any point.
An EORI number — Economic Operators Registration and Identification — is a unique identifier issued by German customs to companies that import or export goods within the EU. Every import declaration into Germany must include a valid EORI number for the importer. Non-EU companies cannot apply for a German EORI without a local legal entity. PEC Global holds the German EORI and uses it on your declarations.
With complete and correctly prepared documentation, German customs clearance typically takes one to three business days. The most common causes of delays are incorrect HS codes, missing documents such as certificates of origin or compliance certificates, or an undefined importer on the declaration. Because PEC Global prepares all documentation before your goods arrive, our average clearance time is under two business days.
IOR fees depend on the shipment value, product category, HS codes and the services included alongside IOR — such as customs clearance filing, VAT management and warehousing. We provide a fixed, itemized quote before your first shipment. There are no hidden fees. The final invoice matches the quote.
Yes. Amazon.de requires a valid Importer of Record on all inbound FBA shipments. Without one, your goods cannot be accepted into Amazon’s German fulfillment network. PEC Global regularly clears FBA shipments and coordinates directly with Amazon’s logistics partners to ensure goods are delivered to the correct fulfillment center in the correct condition.
Yes. IOR and freight forwarding are separate services. If you have an existing freight forwarder handling the transport, PEC Global can step in purely as the Importer of Record and customs clearance specialist at the German entry point. Many clients use this arrangement — their US freight partner manages the ocean or air transit, and PEC Global takes over from Hamburg or Frankfurt.

Licensed. English-speaking. Based in Germany.

PEC Global is a licensed customs agent and freight forwarder based in Mettmann, North Rhine-Westphalia. We have operated as Importer of Record for international brands for over seven years. Our team handles every client communication in English. German bureaucracy is our problem to solve — not yours.

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