Amazon Remote Fulfilment between the UK and EU lets you sell into EU stores from UK stock without an EU VAT number, while Pan-European FBA stores your stock inside the EU and needs a VAT number in every storage country. Since 1 July 2026, a €3 customs duty on low-value imports from outside the EU has made Remote Fulfilment more expensive for customers. For most UK brands with steady EU sales, that tips the balance towards holding stock in the EU, but Remote Fulfilment still has a role for testing new markets.
At a glance
- Remote Fulfilment: stock stays in the UK, Amazon collects VAT and duties at checkout, price cap of €135 or £122 per ASIN.
- 1 July 2026: €3 customs duty on low-value items shipped directly from outside the EU, added to the customer price for Remote Fulfilment.
- Pan-European FBA: stock in EU fulfilment centres, VAT number in each storage country, no price cap.
- 3 September 2026: Netherlands listings required for Pan-European FBA, per Amazon’s current page.
- 17 April 2026: 1.5% fuel and logistics surcharge added to FBA shipping fees.
How Amazon Remote Fulfilment works
Remote Fulfilment with FBA was previously called the European Fulfilment Network (EFN) between the UK and EU. According to Amazon UK, stock held on one side of the border fulfils orders from the other. Amazon collects and remits VAT and import duties at checkout, the customer is the importer of record, and you do not need a VAT number in the destination store.
Amazon’s German seller page adds the key limits. Each ASIN has a price cap of €135 or £122, offers remain Prime-eligible, and returns go back to the fulfilment centre the order shipped from. For a UK seller, that means EU returns travel back to the UK.
Which countries are covered
Amazon’s pages differ here.
The UK page lists the UK to and from Germany, France, Italy and Spain. The German and French pages also list the Netherlands and Sweden. Check the current country list in Seller Central before planning a launch in a specific store.
What the €3 low-value import duty changes
Until mid-2026, imports into the EU worth €150 or less were exempt from customs duty. As reported by ChannelX, from 1 July 2026 that exemption has gone and a €3 customs duty applies per item or tariff line.
- It applies to FBA and merchant-fulfilled shipments sent directly from outside the EU to EU consumers.
- It does not apply to shipments from within the EU.
- For Remote Fulfilment, Amazon adds the duty to the customer-facing price.
- Merchant-fulfilled sellers must use an Amazon-approved carrier authorised to use Amazon’s IOSS number and ship duty paid (DDP).
- Amazon recommends that sellers consider holding inventory in the EU to avoid the duty.
On a low-priced item, €3 is a noticeable share of the price your EU customer sees, and it puts your offer at a disadvantage against sellers shipping from EU stock. On a higher-priced item it matters less, although the €135 cap still limits what you can sell this way.
How Pan-European FBA works
Pan-European FBA covers Germany, France, Italy, Spain, the Netherlands, Poland, Sweden, Belgium and Ireland. The UK has not been part of it since 1 January 2021. You send stock to an EU fulfilment centre and Amazon redistributes it across countries at no extra cost.
Listings are required in Germany, France, Italy and Spain. Amazon’s current page says the Netherlands becomes required on 3 September 2026 and Belgium on 26 February 2027, with at least 30 days’ notice. A 2025 article gave an earlier Netherlands date, so check Seller Central for the date that applies to your account.
- You need a VAT number in every country where your goods are stored.
- The same SKU and FNSKU must be used across the required stores.
- Storage-enabled countries pay local FBA fees, and others pay EFN cross-border fees.
- Amazon claims savings of up to 53% on shipping fees compared with EFN, depending on size and weight.
The middle options
You do not have to choose between all or nothing. You can store stock in one EU country and serve other EU stores through EFN cross-border fees. Amazon also describes enabling storage in at least two of Germany, France, Italy and Spain without joining Pan-European FBA.
Domestic FBA fees in Sweden and the Netherlands require Germany to be enabled, and Belgium requires Germany or France.
Remote Fulfilment vs Pan-European FBA compared
| Factor | Remote Fulfilment | Pan-European FBA |
|---|---|---|
| Stock location | UK | EU fulfilment centres |
| EU VAT numbers | Not needed in destination store | One per storage country |
| Price cap | €135 / £122 per ASIN | None |
| €3 import duty | Added to customer price | Not applicable to EU shipments |
| Returns | Back to UK fulfilment centre | Within the EU network |
| Prime eligible | Yes | Yes |
| Set-up effort | Low | Higher: VAT, listings, compliance |
Which model suits your brand
There is no single right answer. These questions usually settle it:
- Are you testing or scaling? Remote Fulfilment is a low-commitment way to test demand in Germany or France before registering for VAT.
- What are your prices? Anything above €135 cannot use Remote Fulfilment. Very low-priced items feel the €3 duty most.
- How many units do you sell? Once EU sales are steady, the fixed cost of VAT compliance and filings is spread across more orders.
- What is your return rate? Returns travelling back to the UK add cost and delay to restocking. Amazon.de’s return window changes in 2026 are worth factoring in.
- Which marketplaces do you want? bol requires delivery from within the EU and an EU-established company, so Remote Fulfilment does not help there.
Holding EU stock also brings EU compliance work with it: LUCID registration for packaging in Germany, GPSR data for every listing and correct VAT reporting. Our Amazon Germany checklist for UK sellers covers the full list. Read our guides to LUCID registration and GPSR for Amazon sellers before you move stock.
Fees to build into your model
Whichever route you choose, include the 1.5% fuel and logistics surcharge on FBA shipping fees from 17 April 2026, which applies in the UK, Germany, France, Italy, Spain, Poland, Sweden, the Netherlands, Ireland and Belgium. The Professional selling plan is €39 per month (excluding VAT) on Amazon’s EU pages and £25 per month on the UK page.
Advertising is part of the cost too. A new EU store usually needs its own PPC campaigns in the local language. If you want help modelling the options for your catalogue, our EU marketplace management team can run the numbers with you, and our Amazon management service covers day-to-day running once you launch.
Frequently asked questions
Do I need an EU VAT number for Amazon Remote Fulfilment?
Amazon says no VAT number is needed in the destination store, because Amazon collects and remits VAT and import duties at checkout and the customer is the importer of record.
Does the €3 duty apply to Pan-European FBA?
No. The €3 duty applies to low-value shipments sent directly from outside the EU to EU consumers. Shipments from EU fulfilment centres to EU customers are not affected.
Which countries can I reach with Remote Fulfilment from the UK?
Amazon’s pages differ. The UK page lists Germany, France, Italy and Spain, while the German and French pages also list the Netherlands and Sweden. Check Seller Central for the current list.
Can UK stock be part of Pan-European FBA?
No. The UK has not been part of Pan-European FBA since 1 January 2021. Stock must be sent to an EU fulfilment centre.
Not legal or tax advice. Fees, duties and programme rules change, so confirm the details in Seller Central and with a qualified adviser.
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