Do I pay customs or VAT when I buy from a manufacturer in another EU country?
No customs duty: the EU states that "there are no customs duties to be paid when goods are transported from one EU country to another". VAT depends on your VAT number. If your business has a valid EU VAT number, the manufacturer does not charge VAT, and you declare and pay it at your own country's rate.
Is there customs duty on goods from a manufacturer in another EU country?
No. The European Union writes that "there are no customs duties to be paid when goods are transported from one EU country to another." Customs duty is for goods that cross the EU's outer border. In the words of Your Europe, "customs duties are rules that control how goods enter or leave the EU market".
Sweden, Finland, Latvia, Lithuania and Estonia are all EU member states. The same rule therefore covers every one of the 443 manufacturers listed on NordSourced when it ships to a business in another EU country.
Will the manufacturer charge me VAT?
Not if your business has a valid EU VAT number. For goods sent to a business in another EU country, Your Europe tells sellers: "you do not charge VAT if the customer has a valid EU VAT number." Otherwise the seller "should usually charge VAT on the sale at the rate applicable in your country": its own country's rate.
The same page warns that "there are several important exceptions to the rules". This guide describes the general rule for sales of goods between businesses.
Who pays the VAT when the manufacturer does not charge it?
You do, in your own country. Your Europe says that a business which buys and receives goods for business purposes from another EU country "must declare and pay VAT on the transaction as if you had sold the goods yourself, at the applicable rate in your country". It can usually deduct this amount later in its VAT declaration.
So the VAT is neither lost nor saved; it moves. The manufacturer's invoice carries none, and your own VAT return carries it at your own country's rate, usually with the same amount deducted.
Why does the manufacturer ask for my VAT number?
Because its right not to charge VAT rests on it. Your Europe ties the rule to a customer with "a valid EU VAT number" and points sellers to VIES, the European Commission's VAT Information Exchange System, to check that the number is valid. A number that fails the check usually means VAT on the invoice.
Give the number in writing before the first invoice is issued. If your registration is still pending, expect VAT at the manufacturer's own rate on that order.
What does your situation decide for you?
Where your business is and whether it has a valid EU VAT number. A business inside the EU never pays customs duty on goods from another EU country. A buyer outside the EU imports under its own country's rules. A business bringing goods into the EU from outside meets customs at the EU border.
| Your situation | Customs duty | VAT | Source |
|---|---|---|---|
| Business in another EU country with a valid EU VAT number | None | The manufacturer charges none; you declare and pay it at your country's rate and can usually deduct it | Your Europe |
| Business in another EU country without a valid EU VAT number | None | Usually charged by the manufacturer at its own country's rate | Your Europe |
| Business in the UK | Zero only if the goods meet the UK-EU rules of origin (HMRC) | UK import VAT; the standard rate is 20% (GOV.UK) | UK guide |
| Business in the US | As of 13 October 2026, 10% in total for most EU goods (USTR) | Not covered here | US guide |
| Business bringing goods made outside the EU into the EU | May apply at the EU border | Not covered here | Your Europe |
What each case costs you: with a valid VAT number you pay the manufacturer no VAT and account for it on your own return. Without one, the manufacturer usually charges VAT at its own country's rate. Outside the EU, your own country's duty and import VAT apply instead.
What does a brand from outside the EU need?
An EORI number for customs steps, and an EU establishment to import. Your Europe says the Economic Operators Registration and Identification (EORI) number "is mandatory if as a business you export, import or move goods into the EU", and that "to import goods, you need to be established as a business in the EU".
A brand that has its products made in Latvia and ships them to the UK or the US is exporting from the EU, so the exporter on the paperwork needs an EORI number. Who counts as the manufacturer or the responsible person when the goods are sold inside the EU is a product-rules question; see Is my brand legally the manufacturer when someone else makes the product?.
Where are the manufacturers on NordSourced based?
In five EU member states. NordSourced lists 443 manufacturers whose own websites say they make products for other brands: Sweden 104, Finland 104, Latvia 82, Lithuania 87, Estonia 66. A business with a valid EU VAT number in another EU country pays no customs duty and no VAT to any of them on goods shipped to it.
| Country | Manufacturers listed | Ranked lists |
|---|---|---|
| Sweden | 104 | Manufacturers in Sweden |
| Finland | 104 | Manufacturers in Finland |
| Latvia | 82 | Manufacturers in Latvia |
| Lithuania | 87 | Manufacturers in Lithuania |
| Estonia | 66 | Manufacturers in Estonia |
Questions and answers
Do I pay import duty on goods shipped from Latvia to Germany?
No. Goods moving from one EU country to another pay no customs duty, so a Latvian manufacturer's delivery to a German business crosses no customs border. VAT is a separate matter: with a valid EU VAT number the manufacturer charges none, and the buyer declares and pays German VAT on the purchase, usually deducting it later.
Do I pay VAT twice when I buy from another EU country?
No. When your business has a valid EU VAT number, the manufacturer does not charge VAT, and you declare and pay VAT in your own country at your own rate. Your Europe adds that you can usually deduct this amount later when you make your VAT declaration, so the tax is accounted for once, on your side.
What if my company does not have an EU VAT number yet?
Then the manufacturer should usually charge VAT at the rate of its own country, according to Your Europe. Customs duty still does not apply. Getting your VAT number before the first order, and giving it to the manufacturer in writing, is what allows the invoice to go out without VAT.
How can I check an EU VAT number?
With VIES, the European Commission's VAT Information Exchange System, which Your Europe links for checking whether a customer has a valid EU VAT number. A manufacturer may check yours there before invoicing you without VAT. You can check a manufacturer's number the same way before paying its first invoice.
Which VAT rate applies to a purchase from another EU country?
Your own country's rate, if your business has a valid EU VAT number: you declare and pay the VAT as if you had sold the goods yourself. If it does not, the manufacturer usually charges VAT at the rate of its own country. Your Europe warns that there are several important exceptions to these rules.
Is buying from Sweden or Finland different from buying from the Baltics?
Not for customs or VAT. Sweden, Finland, Latvia, Lithuania and Estonia are all EU member states, so the same rules apply: no customs duty between EU countries, and no VAT on the manufacturer's invoice when the buyer's business has a valid EU VAT number. Currency, delivery terms and payment terms are agreed with each manufacturer.
Do I need an EORI number to buy from a manufacturer in another EU country?
Your Europe ties the EORI number to businesses that export, import or move goods into the EU. A delivery from one EU country to another crosses no customs border and pays no customs duty. You need the number when goods leave the EU, for example when stock made in Latvia goes on to the UK or the US.
Can a company outside the EU import goods into the EU itself?
Not without an EU base. Your Europe says that to import goods "you need to be established as a business in the EU". A brand outside the EU that brings goods in from outside therefore has to arrange an importer established in the EU. Goods made in the EU and sold in the EU are not imported at all.
What changes if I sell the goods on to consumers in other EU countries?
Different VAT rules apply to sales to final consumers. The Commission's One Stop Shop portal describes a EUR 10,000 threshold for cross-border sales to consumers in the EU: below it, the seller's home VAT rules apply, and above it VAT is due in the consumer's member state. A seller established in the EU can use the One Stop Shop and register in one member state only.
Which private label manufacturers in the Baltics can deliver to my company in Germany without customs?
All 235 manufacturers in Latvia, Lithuania and Estonia listed on NordSourced: 82 in Latvia, 87 in Lithuania and 66 in Estonia. No customs duty is paid between EU countries, so the choice rests on what they make, their minimum order and their terms. With a valid EU VAT number, their invoices to you carry no VAT.
How many EU-based private label manufacturers does NordSourced list in Northern Europe?
443, by country: Sweden 104, Finland 104, Latvia 82, Lithuania 87, Estonia 66. Each is listed because its own website says it makes products for other brands, and all five countries are EU member states. Goods they ship to a business in another EU country pay no customs duty, and VAT follows the buyer's VAT number.
Who can tell me how the VAT rules apply to my own business?
Your national tax authority. Your Europe, the EU's official guide for businesses, sets out the general rule used on this page and warns that "there are several important exceptions to the rules". This page describes the general rule for sales of goods between businesses, not your case.
Where to go next
Sources
- Customs, European Union. Checked 13 Oct 2026.
- Customs (last checked by Your Europe 17/08/2026), Your Europe, European Commission. Checked 13 Oct 2026.
- Cross-border VAT (last checked by Your Europe 13/07/2026), Your Europe, European Commission. Checked 13 Oct 2026.
- Customs duties and procedures: imports (last checked by Your Europe 29/09/2026), Your Europe, European Commission. Checked 13 Oct 2026.
- One Stop Shop, European Commission, VAT One Stop Shop portal. Checked 13 Oct 2026.
- Introduction to rules of origin and claiming duties when trading between the UK and EU, HM Revenue and Customs, GOV.UK. Checked 13 Oct 2026.
- VAT rates, GOV.UK. Checked 13 Oct 2026.
- Notice of Actions in Section 301 Investigations, forced labour (signed 23 July 2026), Office of the United States Trade Representative (USTR). Checked 13 Oct 2026.
Directory figures are counted from the manufacturers listed on NordSourced, each listed because its own website says it makes products for other brands; see how we check. This page is general information, not legal advice. Found a mistake? Tell us.