WCA e-Commerce Level1

WCA eCommerce is a worldwide network for all players in the cross-border eCommerce supply chain. Whether you are a B2B, B2C, C2B​ or C2C logistics company, you are invited to join the network.

WCA eCommerce is the world’s only neutral platform that enables you to develop your products, find new customers and partners, utilize sophisticated IT solutions and offer your services through a truly integrated global solution.

This test ensures that members learn the concepts of e-Commerce and readiness for getting started with this business as additional stream to their existing services  

Chapter-1 : EU Cross Border - Transportation

EU Cross Border Transportation

Importer of Record

When a Customs Broker is the Importer of Record, they are essentially clearing the Import Shipment in their own name instead of that of the Consignee. The Broker is liable for all of the Customs regulations as they are legally the Importer, this could include additional duties, liquidated damages, or penalties.

Some Agency bodies, such as the Food & Drug Administration, or the Consumer Protection Safety Commission, still hold the Consignee liable, regardless of who might be the Importer of Record.

For Trademark violations, Customs regulations has provisions for Customs to enforce this for Imports. So if the Broker is IOR, Customs will hold the Broker accountable.

Becoming IOR for other Companies and/or third parties should be reviewed very carefully and cautiously, they need to be fully aware of the risks, responsbilities and actions that may be taken against them if found to be at fault as the IOR.

Note: even when the consignee is shown as the importer of record, some Agencies may pursue the  Broker for the Consignee’s violations.


Economic Operator Number

The Economic Operator Registration and Identification (EORI) number is a unique identifier, assigned by a Customs authority in an EU country to all economic operators (both companies and individuals) persons engaging in activities covered by EU Customs Legislation.

Importers established outside the EU will be assigned an EORI the first time they lodge:

- a customs declaration

- an entry summary declaration (ENS)

- an exit summary declaration (EXS)

Operators use this number in all communications with any EU customs authorities where an EU-based identifier is required, for example in customs declarations.

Assignment of EORI Number

The EORI number is assigned by the member state where the economic operator is established.

An EORI number that has been issued in one of the member states is valid in all member states.

EORI numbers will only be assigned to legal entities. Branches must use the EORI number of the head office.

Company Registration Process as an Importer

As an importer to the UK, you need to register as a UK company with Companies House.

Once registered, you also need to obtain an EORI (Economic Operator Registration and Identification) number from HMRC (HM Revenue & Customs).

The forms you need to complete will vary according to the nature of your business, but they are all available on the www.gov.uk website. 

You may also need to get a VAT registration too, if you ship in higher volumes.



Importer of Record Responsibilities and Liabilities

You are responsible for adhering to health and safety standards and fair trading policies across the EU.  You can find all the details for this on the HMRC website via www.gov.uk.

EORI (Economic Operator Registration and Identification)

Requirements for the EU vary by country but paperwork will usually include a copy of the shipping documents, a copy of the commercial invoice, and packing list or manifest.

If you’re shipping B2C, you need to declare the final sales price, and if shipping B2B, the wholesale price of the shipped goods.

Economic Operator Registration and Identification (EORI) is assigned by Customs Authority

  • TRUE
  • FALSE
  • Dont Know

If you are shipping B2B, You need to declare

  • Final Sales Price
  • Wholesale Price
  • Retail Price
  • None

Typical ecommerce shipments, low value items are zero rated

  • TRUE
  • FALSE