EU Export Scenario Tester
Set the variables for your scenario and press Test. Click any underlined term for a full explanation. Change any variable and press Test again to see how the outcome changes.
Product
Most consumer products are covered by the General Product Safety Regulations.
Check the requirements below.
The General Product Safety Regulations (GPSR) require that products must be safe under reasonably foreseeable use — including any use that could reasonably be anticipated, even if not the seller's intention.
Requirements for all sellers placing consumer products on the EU market:
- Risk assessment and technical documentation: Assess the safety of your product and document the findings
- EU Responsible Person (RP): Required for all non-EU (including UK) sellers
- Product information: Manufacturer contact details, RP contact details, batch number or product identifier, safety warnings in the destination country language
- Online selling: All of the above must be visible before purchase
- Incident reporting: Notify EU Safety Gate immediately if a risk is identified; cooperate with authorities
- Traceability: Keep records of where products have been sold and to whom
Certain products are also regulated by specific legislation.
Check the requirements below.
Some categories have their own additional EU legislation. If your goods fall into any of these categories you should check requirements before placing on the market.
Cosmetics & personal care
EU Cosmetics Regulation 1223/2009
Requires EU Responsible Person, Cosmetic Product Safety Report, CPNP portal notification, INCI ingredient labelling. Replaces GPSR for cosmetics.
Food & food supplements
Food Supplements Directive + national rules
Pre-market notification per EU country. Permitted substances list. EU-authorised health claims only.
Medical devices
EU Medical Devices Regulation (MDR)
Strict conformity assessment, clinical evidence, usually requires Notified Body.
Toys
EU Toy Safety Regulation
CE marking required. Conformity assessment, technical file, Declaration of Conformity. Strict chemical substance limits.
Electrical & electronic goods
Low Voltage Directive + EMC Directive
CE marking required. UKCA marking not accepted in EU.
PPE
EU PPE Regulation 2016/425
CE marking required. Higher-risk categories require Notified Body.
Machinery
EU Machinery Regulation 2023/1230
CE marking required. Some high-risk machinery requires Notified Body.
Radio equipment
Radio Equipment Directive (RED)
CE marking required. Covers Bluetooth, WiFi and any device emitting or receiving radio waves.
Construction products
EU Construction Products Regulation
Declaration of Performance required. CE marking based on harmonised European Standards.
Chemicals & pesticides
REACH + Biocidal Products Regulation + Plant Protection Regulation
Registration, authorisation or notification may be required. Pesticides and biocides need specific EU authorisation.
Aerosols
Aerosol Dispensers Directive
Safety, labelling and testing requirements. Reverse epsilon mark (Ɛ) required.
Motor vehicles & parts
EU Type Approval Regulations
EU type approval required. Whole vehicle type approval (WVTA) for new vehicles.
Pressure vessels & equipment
Pressure Equipment Directive (PED)
CE marking above certain thresholds. Higher-risk equipment requires Notified Body.
Measuring instruments
Measuring Instruments Directive (MID)
CE marking for legal metrology instruments — scales, meters, gauges.
This list covers the main categories but is not exhaustive. Check the European Commission's product regulation pages or take specialist advice if unsure.
Is your product covered by specific legislation?
Storage
Where are goods stored before despatch to EU customers?
Why does this matter?
Where you store goods determines whether your sales are treated as exports/imports or as domestic EU transactions, which affects how EU VAT is handled.
Storing in the UK
Sales are classed as exports from the UK and imports into the EU. EU VAT and potentially duty applies on each order via IOSS, DAP or DDP.
Storing in the EU
Sales are not classed as exports or imports. Domestic EU VAT rules apply. A VAT number must be obtained in each EU country where stock is held. OSS can then be used to report sales across the EU.
Customer
Who are your EU customers?
Why does this matter?
B2C — consumers
A consumer is a private individual buying for personal use — a householder or end user. B2C sales are eligible for IOSS on orders under €150.
B2B — businesses
A business buyer is a registered business in their own country. They may purchase your products to use in their business or to resell. B2B sales are not eligible for IOSS regardless of order value.
Channel
How are you selling?
Why does this matter?
Marketplace
Under EU marketplace facilitator rules, marketplaces such as Amazon, eBay and Etsy are classed as deemed suppliers for EU VAT on eligible B2C sales. The marketplace handles IOSS on your behalf — you do not need your own IOSS number for these sales.
Direct (website, phone)
You are responsible for EU VAT on every order. Your options are:
• IOSS registration — collect EU VAT at checkout (B2C under €150 only; excise goods excluded)
• DAP — customer pays import VAT on delivery
• DDP — you pay EU VAT upfront
Note: IOSS is not available for excise goods — alcohol, tobacco, mineral oils and fuel products are excluded regardless of value.
• IOSS registration — collect EU VAT at checkout (B2C under €150 only; excise goods excluded)
• DAP — customer pays import VAT on delivery
• DDP — you pay EU VAT upfront
Note: IOSS is not available for excise goods — alcohol, tobacco, mineral oils and fuel products are excluded regardless of value.
Order value
What is the typical order value?
Why does this matter?
The €150 threshold is a key dividing line affecting both EU VAT and duty.
- EU VAT: IOSS is only available for B2C orders with an intrinsic goods value of €150 or less. Above this, EU VAT is paid via DAP, DDP, or VAT registration in the respective EU country
- Duty: For goods not meeting ROO, orders under €150 currently benefit from duty relief. Orders over €150 are subject to standard EU duty rates. Duty relief ends July 2026 — a flat €3 per consignment levy will then apply
Note: the €150 threshold applies to the intrinsic value of goods only — excluding postage, insurance, and other charges.
Duty
Were goods manufactured or substantially transformed in the UK?
Why does this matter?
Import duty depends on the country of origin (COO) of your goods — not where they were shipped from. Sending goods from the UK does not make the UK the COO. Goods must meet specific criteria to be classed as UK origin.
- Goods meeting the rules of origin (ROO) under the UK-EU free trade agreement — wholly obtained or sufficiently processed in the UK — qualify for 0% duty into the EU
- Goods sourced or mostly manufactured outside the UK may not meet ROO. Standard EU duty rates then apply based on your commodity code
- For non-qualifying goods under €150: duty relief currently applies. From July 2026 a flat €3 per consignment levy will apply
- For non-qualifying goods over €150: standard duty rates apply now
Scenario result
Click any underlined term for a full explanation. Change a variable above and press Test again.