Cross-border eCommerce from the US to UK, EU, Canada, and Australia has matured into four distinct compliance regimes since 2020. Each has its own VAT/GST registration model, low-value threshold, and labeling rules. Missing one usually triggers either a customs delay or — worse — a marketplace account suspension.
Here is the 12-point checklist Priya runs through with every new client.
1. EORI / Importer Registration
You need an Economic Operators Registration and Identification (EORI) number in:
- UK — apply at gov.uk; takes 1–5 days
- EU — apply in your first member state of import; usable across all 27 members
- Canada — Business Number (BN15) with CBSA import-export account
- Australia — ABN if you're acting as the importer of record
Most sellers act as the importer of record themselves to enable VAT recovery. If your forwarder offers to act as IOR "for free," ask why — you usually lose VAT reclaim eligibility.
2. VAT / GST registration
UK: Voluntary below £90k taxable turnover, recommended for FBA. PVA is essential.
EU: Country-by-country if shipping above 10,000 EUR per member state, or use IOSS for B2C low-value.
Canada: GST/HST registration mandatory above CAD $30k worldwide revenue if your business has nexus.
Australia: GST registration mandatory above AUD $75k. The LVG GST regime catches sub-AUD-$1,000 B2C parcels separately.
3. IOSS (EU) — for shipments under 150 EUR
The Import One-Stop Shop lets you collect VAT at checkout and remit monthly via one EU return. Without IOSS, the customer pays VAT to the courier at delivery — common cause of refused parcels and chargebacks.
US suppliers shipping direct-to-consumer EU should register for IOSS. Marketplaces (Amazon, eBay) handle this automatically for sellers on their platform.
4. Product labeling
Each market has minimum labeling requirements that the US version of the product often doesn't satisfy:
- UK / EU: Importer name + address, CE/UKCA mark for regulated categories, EU/UK declarations of conformity
- Canada: Bilingual labeling (English + French) for most consumer goods
- Australia: Country of origin statement, importer details
Get the destination-market label printed in the US before export. Affixing labels post-import is expensive and slow.
5. CE / UKCA marking
For electrical, electronic, medical, and some consumer products:
- EU still requires CE marking
- UK accepts CE marking through end of 2026 for most categories; UKCA is the post-2026 path
- US suppliers should know their CE compliance status — get a copy of the Declaration of Conformity
6. Marketplace tax collection
Amazon, eBay, Etsy collect VAT/GST automatically in most jurisdictions where they're required to. Do not double-collect. Your job:
- Provide accurate HS codes
- Provide accurate ship-from country
- Set the correct selling price including VAT (or VAT-exclusive, depending on marketplace)
7. Returns and refunds policy
Each destination has consumer protection rules:
- EU: 14-day cooling-off period (Distance Selling Directive)
- UK: 14-day cooling-off + 30-day "right to reject" for faulty goods
- Australia: ACCC consumer guarantees apply regardless of seller location
- Canada: Province-specific; Quebec is the strictest
You can't disclaim these via terms-of-service text; they're statutory.
8. Restricted / prohibited categories
Common surprises:
- Cosmetics in EU: must register on CPNP and have an EU Responsible Person
- Cosmetics in UK: must register on SCPN, post-Brexit equivalent
- Food / supplements: TGA notification in Australia, NMI in EU
- Electronics with lithium batteries: UN3481/3480 packaging + DG declaration
9. Customs broker relationship
Pick a broker in the destination market, not a US-based one. The broker manages:
- Entry filing
- HS classification disputes
- Duty/VAT pre-calculation
- Storage and demurrage if customs holds
10. Insurance
Marine cargo insurance: 0.3–0.5% of CIF. Skip at your peril.
Product liability insurance: required by Amazon and most marketplaces above ~$10k/month sales. Get a UK or EU policy if you're storing inventory there.
11. Data protection
If you collect destination-customer data (email, name, address):
- EU / UK: GDPR applies even with a US business. Privacy policy must reference destination data subjects.
- Australia: Australian Privacy Principles
- Canada: PIPEDA
Most platforms (Amazon, Shopify) handle the customer-facing collection. Your job is the privacy policy + DPA with any sub-processors.
12. Recordkeeping
Most destinations require 5–7 years of import documentation:
- Commercial invoice
- Packing list
- Bill of lading / air waybill
- Customs entry / declaration
- VAT/GST returns referencing the entry
- Proof of origin (for FTA preference claims)
Store digitally and in the destination currency.
What goes wrong most often
Three failures cause the bulk of cross-border account suspensions and shipment seizures:
- Inaccurate HS codes — automated risk-assessment flags inconsistencies
- Mismatched ship-from / declared origin — saying "US-origin" while shipping from a 3PL in the United States is fraud
- Underdeclared customs value — courier collects VAT on declared value; if it is understated, the customer is undercharged and the parcel may be held
Run every new SKU and new market through this checklist before listing.
