Active and reliable
AADE Customs, ELOT
Greek
End to End IOR
2-4 business days
We navigate the logistics, regulations, and compliance, connecting global businesses to a growing digital economy. We help you import compliantly, reduce risks, and accelerate your time to market.
One Union Solutions provides the IOR Service function through its own country-specific operating structure. We do not pass the IOR Service role to an unrelated local importer. We share required company and contract details during qualified onboarding, where that is appropriate.
Yes, for eligible shipments. One Union Solutions can act as the commercial Importer of Record Service in Greece through its own country-specific operating structure. The legal work is mapped shipment by shipment to the EU and Greek roles of importer, declarant and customs representative. A broker or freight forwarder is not automatically the importer.
Before the goods leave, we check whether they are already in Union free circulation, will be imported directly through Greece, will move under transit, or need a special procedure such as temporary admission or inward processing. We also check EORI and ICISnet routing, HS classification, origin, customs value, VAT treatment, and product duties such as radio, medical-device, CE, WEEE, battery and packaging requirements. We do not accept a shipment until the route and evidence are workable.
Companies usually need this support when a non-established seller or vendor cannot ask the buyer or end user to become the importer, but the shipment still needs a clear EU and Greek importer and declaration route. The same applies to data-centre or enterprise deployments where servers, storage, network, power and spares go to a site that is not set up to take customs, VAT or producer duties; telecom or wireless equipment that needs a radio, frequency and importer-details review before it reaches Greek customs or the market; medical or diagnostic equipment that needs MDR/IVDR status, actor registration, EUDAMED modules, certificates and authorised-representative arrangements checked model by model; demo, RMA, warranty or repair movements whose procedure, ownership, serial-number controls and re-export or discharge plan differ from a normal sale; and DDP (Delivered Duty Paid) contracts where the parties have not yet agreed who can lawfully be importer and declarant, how VAT will be treated, or who holds product duties.
Use this as a check before the goods leave. It does not replace the shipment assessment or a customs ruling.
First confirm the import route: whether the goods are already Union goods, will enter Greece directly from outside the EU, will move under transit, or need a special procedure. The declaration, pre-arrival filing, tax, and evidence path changes by route. Union Customs Code (UCC), Imports – Imports System, Importation procedures, NCTS-P6 (opt-out)
Name the importer, declarant, direct or indirect representative (who files for someone else), consignee, buyer and end user before the goods leave. A broker or freight forwarder is not automatically the importer. Union Customs Code (UCC)
Confirm who holds the EORI (the customs ID number) and who can access ICISnet, or who is allowed to file for them. ICISnet is the Greek customs system. EORI is an identifier. It is not a product licence, a VAT registration or automatic importer approval. Imports – Imports System, Registration on Customs Electronic Transactions, Uniform User Management and Digital Signature System
Prepare the ICISnet Import SAD (the Greek import declaration) or the correct special-procedure or transit messages, plus supporting records. Ordinary shipping paperwork does not replace the customs declaration data set. Imports System ,NCTS-P6 opt-out
Check the HS/CN code (the customs product code), whether origin is preferential or not, how the sale is structured, and the customs value. These facts set duties, extra measures, the proof you need, and tax. Union Customs Code (UCC) , Classification Information System, EU Customs Tariff (TARIC), Access2Markets
Work out the Greek VAT rate that applies, the amount tax is based on, who pays it, and who may later claim a deduction or refund. Published rates include 24%, 13% and 6%. The treatment for your shipment still needs a check. Getting VAT back is not automatic. Basic VAT rates, Basic VAT rates, Basic VAT rates, Submission of VAT returns
Match each model to the EU and Greek product rules before it is sold, used or put into service in Greece. CE marking, importer details on the product, radio, medical-device, WEEE (electronic waste recycling), battery and packaging duties can sit outside the customs entry itself. General product compliance, CE marking, Radio equipment – general information, EUDAMED mandatory use, WEEE label , EU Batteries Regulation
Confirm who files the ENS (the safety and security notice before arrival) and whether NCTS, ICS2 or another pre-arrival route applies. NCTS is the EU transit system. ICS2 is the EU safety and security system. Since 25 May 2026, Greece’s NCTS P6 opt-out means ENS data must be filed separately in ICS2 during the stated phase.NCTS-P6 (opt out), ICS – ENS Declaratives
Choose temporary admission, inward processing, warehousing, CCI (centralised clearance for import) or Procedure 42 (VAT relief on import followed by an intra-EU supply) only where the conditions and evidence are set before the goods move. You may need an authorisation, a guarantee, a re-export plan, a tax plan and a discharge plan (how the procedure is closed). Union Customs Code (UCC), Centralised Clearance for Import System (CCI)
Confirm who first places covered equipment, batteries or packaging on the Greek market and who completes registration and reporting. EPR means producer recycling duties. Clearing customs does not finish WEEE, battery or packaging producer duties on its own.
These five routes are not the same. Pick the one that matches the goods before they leave.
This fits when the goods are already Union goods in free circulation. Moving them into Greece does not normally need a new import declaration from outside the EU. We check proof of Union status, the VAT movement, who is the consignee and buyer, product compliance, and Greek EPR and market-placement duties (who first puts the goods on the Greek market and any producer recycling duties). The main risk is treating an intra-EU movement as proof that product or producer duties are already complete.
This fits when the goods enter Greece from outside the EU and are released for free circulation, or placed under a Greek import procedure. We check who is importer, declarant and representative; EORI and ICISnet access; HS code, origin, value, duty and VAT; approvals; and supporting documents. This is done before arrival. The main risk is that a missing role or product file can stop the route even if transport is already booked.
This fits when the goods move under a transit procedure first. A destination customs office then completes the next customs step. We check who is the transit principal and representative, the guarantee, the destination office and the discharge plan. Where Greece’s NCTS P6 opt-out applies, the ENS (safety and security notice) must be filed separately in ICS2. The main risk is that mixing or missing NCTS and ICS2 data can cause pre-arrival or transit failures.
This fits when the job is not a simple permanent sale into free circulation. Examples include demo, return for repair (RMA), warranty repair, temporary stay or processing. We check who owns the goods, serial numbers, how value is set, the purpose, repair terms, how long they will stay, and proof for re-export or discharge. The procedure must be chosen before the goods leave. The main risk is picking a special procedure after the goods arrive just to fix a standard import plan.
This fits when the movement covers more than one EU Member State, or it is followed at once by an intra-Union supply or transfer. Use CCI (centralised clearance for import) only with the required authorisation and status. Use Procedure 42 (VAT relief on import followed by an intra-EU supply) only with a complete VAT, identification, movement and evidence chain. These are conditional routes. They are not a shortcut to skip Greek import VAT or local role requirements.
Importer of Record Service is a commercial term. It is how One Union Solutions describes taking the assessed import role. It must be carried out through the legal customs, tax and product roles that apply to the shipment. Do not use the IOR Service label alone as proof that the shipment is eligible.
The importer / product importer, for product law, is often the EU-established person who first puts a product from outside the EU on the market. Duties can include conformity checks, importer identification, traceability and instructions. This role can be different from the customs declarant or the buyer.
The declarant is the person who lodges a customs declaration in their own name, or in whose name it is lodged. The Union Customs Code (UCC) generally requires Union establishment, with stated exceptions. The declaration data and supporting documents must match the actual role.
A direct customs representative acts in the name of and on behalf of another person. The represented person stays visible in the role map. Authority must be shown in writing. An indirect customs representative acts in the representative’s own name but on behalf of another person. The representative may become the declarant and take related customs exposure. Use this only after a clear check of liability, VAT and authorisation.
A customs broker / εκτελωνιστής prepares and submits customs formalities under an authorised representation model. A broker is not automatically the importer, the product importer or the owner of the VAT position. A freight forwarder or carrier arranges or performs transport and may help with pre-arrival data. Transport responsibility does not, by itself, make someone eligible to be the importer.
The consignee, buyer and end user are commercial and delivery roles. Different parties can hold them. Do not put an end user into an unplanned importer or declarant role just because their address is the destination. A DDP seller takes contractual delivery duties under the chosen Incoterm (Delivered Duty Paid). DDP does not replace UCC establishment, EORI, representation, tax or product-law rules.
Official Greek terms used in the research include εισαγωγέας (importer), διασαφιστής (declarant), τελωνειακός αντιπρόσωπος (customs representative), άμεση αντιπροσώπευση (direct representation), έμμεση αντιπροσώπευση (indirect representation), εκτελωνιστής (customs broker), αριθμός EORI (EORI number) and ΕΔΕ Εισαγωγής (Import SAD).
Where the shipment is accepted, One Union Solutions handles the pre-shipment review of the route, parties, product and evidence; direct IOR Service delivery through our own country-specific operating structure; planning of customs roles, EORI and ICISnet, and representation; review of classification, value, origin, duty, VAT and documents; coordination of the accepted customs process and record package; and any open product-regulatory, sanctions, special-procedure and producer-responsibility questions. This page does not promise guaranteed customs clearance, approval, a delivery date, or that there will be no controls; a fixed rate, exact landed cost, or automatic VAT deduction or refund before assessment; acceptance of prohibited, sanctioned, counterfeit, misdeclared or deliberately undervalued goods; product approval without model-level evidence; use of Procedure 42, CCI or a special procedure without the required conditions and authorisations; or moving every liability away from the seller, buyer, manufacturer, consignee or end user.\
For an initial quote, send the legal names and countries for the seller, buyer, consignee and end user; origin, dispatch point, Greek destination and planned border or transport route; broad product category and a short description of the business purpose; model and SKU count, quantity, condition, and whether the goods include radio, encryption, batteries or medical functions; estimated customs value, currency and Incoterm; country of origin and any known HS/CN codes; target dispatch and arrival window; and whether the goods are a sale, lease, loan, demo, warranty replacement, repair return or internal transfer.
Sensitive and detailed records move to a controlled workflow after the first qualification step. That second stage is for the model and SKU list, datasheets and technical descriptions; commercial invoice draft, packing list, purchase order, or transfer or lease agreement; end-use and end-user information needed for screening; declarations of conformity, certificates, test reports, and manufacturer and authorised-representative details; radio parameters, battery chemistry and capacity, medical-device identifiers and other sector data; origin evidence, valuation support and related-party information where relevant; and existing EORI, VAT, producer-registration, licence, authorisation or special-procedure evidence.
You send origin, shipping route, seller, buyer, consignee, end user, end use and target date. We separate Union-goods movement, direct import, transit and special-procedure options. The main risk is that the wrong route is chosen before booking. You get a written first view of the route and a list of missing information.
You send the model and SKU list, descriptions, functions, datasheets, origin and any HS codes you already have. We review classification, trade measures, radio, battery and medical functions, and product-role triggers. The main risk is that generic descriptions hide permits, restrictions or conformity gaps. You get model-level compliance and classification questions.
You send values, currency, Incoterm, transaction chain and ownership and payment terms. We map importer, declarant, representation, EORI and ICISnet, and who is responsible for duty and VAT. The main risk is that broker, buyer and IOR Service roles are mixed up. You get a proposed legal-role and tax-responsibility map.
You send declarations of conformity, certificates, licences, EPR evidence, labels and any special-procedure records, sent securely as requested. We check whether the file supports the planned customs and market route, and we raise any open points. The main risk is that goods leave before the required evidence or authorisation exists. You get acceptance, conditional acceptance, hold, an alternative route, or a decline decision.
You send approval of the assessed route and the final commercial documents. We coordinate the accepted IOR Service and customs process and keep the agreed records. The main risk is that last-minute changes can make the value, parties, route or approvals no longer valid. You get a controlled filing and post-entry record package, subject to authority decisions.
Customs acceptance and product-market compliance are two separate checks. The exact legal acts depend on the product’s functions, intended use and supply-chain role.
For servers, network, storage and data-centre hardware, the likely review covers electrical safety and EMC and other applicable EU product rules, CE documentation, importer details and traceability, and WEEE and packaging. We ask for the model list, functions, availability of the Declaration of Conformity and technical file, labels, manufacturer and importer details, and intended use. Do not assume every component has the same compliance route.
For wireless and telecom equipment, the likely review covers the Radio Equipment Directive and EETT market-surveillance context, plus spectrum and interface restrictions where relevant. We ask for frequencies, power, antennas, radio modules, Declaration of Conformity, test evidence, labels and intended operating environment. A CE mark alone does not answer frequency or model-scope questions.
For UPS, power systems and embedded batteries, the likely review covers electrical and EMC rules, battery category and Battery Regulation duties, plus WEEE, packaging and transport evidence. We ask for battery chemistry, Wh rating, whether the battery is removable or embedded, UN transport evidence, and the producer-role plan. The battery and the host equipment may create separate duties.
For medical and diagnostic equipment, the likely review covers the MDR/IVDR role, conformity assessment, authorised representative where required, and EOF and EUDAMED actor, device and module status. We ask for device class, intended purpose, certificates, UDI and EUDAMED status, and manufacturer and authorised-representative details. We cannot accept a blanket statement that every medical shipment is “registered in EUDAMED”.
For plugs, socket-outlets and electrical accessories, the likely review covers applicable EU electrical rules and possible Greek electronic-registry scope for covered products. We ask for exact type, rated values, standard, intended installation and registry status where it applies. Confirm the scope. Do not treat the registry as covering all electrical equipment.
For packaging and first market placement, the likely review covers the Greek producer-registration and EPR route, and the PPWR transition that generally applies from 12 August 2026. We ask for packaging types and weights, who the obligated producer is, and existing registry or compliance-scheme evidence. Packaging duties can apply even where the equipment itself is compliant.
For security, surveillance, encryption, defence-related or sensitive equipment, the likely review covers sanctions, party and end-use screening, dual-use and export-control implications, and a special acceptance review. We ask for technical functions, encryption, users, end use, destination, onward movement, and licences or classifications. Acceptance is not automatic. Origin-country export controls also remain relevant.
Classification uses the exact model and function to check CN and TARIC treatment, restrictions and the evidence you need. Preferential origin (a claimed lower duty under a trade agreement) and non-preferential origin both affect duty and trade-policy measures. The proof must match the claim. Customs value needs a review of price, assists, royalties, freight, related-party terms, free-of-charge or warranty movements, and any adjustments.
Published Greek VAT rates include 24%, 13% and 6%, with specified island reductions. The actual rate, the amount tax is based on, who pays, and any later VAT position need a shipment-specific review.
One Union Solutions does not quote a fixed duty rate, or promise automatic VAT recovery, before the product, origin, transaction, declaration and taxable-person position are verified. Official tools include TARIC, CLASS and Access2Markets. Classification Information System, EU Customs Tariff (TARIC), VAT on imports and exports
Do not treat EORI as an import licence. An EORI identifies an operator. It does not settle establishment, representation, product or VAT requirements. Stop booking and complete the legal-role and system-access map. Do not confuse the broker with the importer either. A customs broker can file under direct or indirect representation, but the liability and product roles still need names and written authority. Document the importer, declarant and representation type before filing. DDP does not solve this. The Incoterm cannot create EORI, establishment, declaration authority, VAT recovery or product-importer status, so align the sales contract with a workable customs and tax structure.
Do not dispatch before a model-level review. A generic description such as “IT equipment” can hide radio, battery, medical, WEEE or restricted features. Hold dispatch until the model and SKU matrix and evidence gaps are cleared. Product-market rules can also require importer identification, language and instructions, and traceability, separate from customs documents, so complete the market-placement file before release to the customer. Do not leave EPR until after first sale. WEEE, batteries and packaging may require registration and scheme participation before first placing on the Greek market. Identify the obligated producer and registry route at assessment stage.
Do not leave value or origin weakly supported. Unsupported discounts, related-party pricing, free-of-charge movements and vague origin statements create customs-value and duty risks. Build a clear valuation and origin file before declaration. Do not assume Union status without evidence either. Goods moving from another EU location may still need proof of status and a valid VAT and product chain. Confirm the prior import or free-circulation and movement records.
Do not combine NCTS P6 and ICS2 incorrectly. During Greece’s NCTS P6 opt-out phase, ENS data cannot be filed inside the transit declaration. It must be sent separately to ICS2. Name who files the ENS and test the data handoff. Do not choose Procedure 42 or a temporary route too late. These routes depend on evidence, authorisation, movement and discharge controls. Select and approve the procedure before the goods are presented.
Some of your burning questions answered.
Not in every case. The workable route depends on who can be importer and declarant, whether direct or indirect customs representation is available, the VAT structure, the product-market importer role, and the transaction facts. One Union Solutions checks these roles before accepting a shipment. “No local company” is not an automatic clearance promise.
No. EORI is the customs identifier. The shipment still needs a lawful importer, declarant and representation structure, ICISnet access or delegation, correct classification, origin, value, tax treatment, supporting documents, and any product approvals or producer registrations.
A broker may act as a direct or indirect customs representative. That does not make every broker the commercial or product importer. The representation type, declarant, liability, VAT and product duties must be agreed and shown in writing.
Only after the public-law roles support the contractual promise. DDP does not itself create importer eligibility, EORI, declaration authority or VAT recovery. One Union Solutions reviews the transaction chain before confirming whether it can support the route.
There is no responsible fixed answer before the shipment is assessed. Timing depends on route, completeness, classification, permits, pre-arrival filings, controls, document queries, payments and authority decisions. One Union Solutions identifies preventable gaps before dispatch but does not guarantee a clearance time.
No. Who pays, who the taxable person is, how the goods are used, the invoice and customs evidence, the VAT registration and return position, and any refund checks all matter. The assessment separates payment at import from any later deduction or refund position.
Goods already in Union free circulation normally do not need a new third-country import declaration just because they move into Greece. VAT movement, proof of status, product-importer and traceability, and Greek WEEE, battery or packaging duties may still need attention.
Start with the parties, product category, model count, origin, route, Greek destination, value, Incoterm, end use and target date. Detailed datasheets, certificates, values and end-user records move to a secure second stage after qualification.
Customs, tax and product statements that affect the decision were checked against official authorities. The linked sources below are a public subset of the complete source registry and claim ledger supplied with this page.
Prepared by: One Union Solutions Trade Compliance Editorial Team
Reviewed by: Wahid Azeem, trade compliance manager
Source checked: 13 August 2026
Corrections: info@oneunionsolutions.com
Update policy: Critical importer, tax, sanctions and operating-route claims are monitored for events and reviewed at least quarterly. Product and procedure claims are reviewed quarterly or twice a year, depending on how often the rules change.
This page provides operational information, not legal, tax or customs advice. Authority decisions and shipment facts control. The page does not guarantee crawling, indexing, ranking, clearance, approval, timing, cost or tax recovery.
