Customs releases your goods only when an importer established in the EU signs the declaration. Noda declares them in its own name, for you, as indirect customs representative, and acts as your VAT representative in Estonia. We specialise in goods entering the EU through the Baltics and work with any other EU entry point: customs law is the same in every member state. You don't need an EU company.
A set-up fee and a price per shipment, in your proposal
Short answer
"Importer of record" is trade language. In EU customs law the importer is the declarant: the company that lodges the customs declaration, and it must be established in the EU. Noda takes that role as your indirect customs representative: it declares your goods in its own name, for you, and owes the customs debt together with you.
Delivered by: Noda, Tallinn · Last reviewed: October 2026
The most common reason: nobody in the EU can sign the declaration.
Amazon treats the seller as the importer of record for stock sent to its EU fulfillment centres, and asks for a VAT number in the country of import. A seller from outside the EU needs an EU customs representative to declare the goods. That is the role we take.
Without an EU declarant, the goods wait in temporary storage, and storage fees grow every day. We declare the shipment once we have the invoice, the packing list and the product codes.
Ownership of the goods stays with you. The customs work is ours.
You
Noda
Partner
Union Customs Code, Article 18. For a company from outside the EU, indirect representation is the usual route.
| Direct representative | Indirect representative | |
|---|---|---|
| Declares | In your name, on your behalf | In its own name, on your behalf |
| Declarant | You | The representative |
| Customs debt | You | The representative and you, jointly (Article 77(3)) |
| Works for | Companies established in the EU | Companies outside the EU, too |
| Noda | Yes, for EU companies | Yes: this is how we act as your importer of record |
When your goods enter the EU through Estonia, or stay in stock here, you need an Estonian VAT number.
Estonia requires a VAT representative for companies from outside the EU, except Norway and the United Kingdom (Estonian Tax and Customs Board).
A VAT representative is liable with you for the VAT. That is why we check your figures before each return.
Every importer needs an EORI number. A company from outside the EU registers in the EU country of its first customs operation. When that is Estonia, we file the application. The number is free.
1
What you ship, how often and where it enters the EU.
2
The set-up and the price per shipment, in writing.
3 · 2–3 weeks
Customs mandate, EORI number and VAT registration in Estonia.
4
The goods arrive in Estonia. Noda declares them.
Every month
A declaration per shipment, your Estonian VAT return, records kept.
From €200 to set up and from €50 per shipment, excl. VAT. VAT representative from €99 a month. Your proposal states the exact amounts before you decide. No minimum term: you can leave with 30 days' notice.
How you pay them: a prepayment before your first shipment, then our invoice for each shipment, paid before release. We don't finance duty.
No fee for customs questions about a shipment we declared.
Sources: Union Customs Code, Regulation (EU) 952/2013, Articles 5, 9, 18, 77 and 170; Regulation (EU) 2026/2108; Estonian Tax and Customs Board, VAT representatives of non-residents; Amazon, EU and UK logistics onboarding guide (2024). Last reviewed: October 2026.
Related: Stock in Estonia · EU parcel rules 2026 · EU Responsible Person
Tell us what you ship, how often and where it enters the EU. You get a proposal for your imports.
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