A Merchant of Record (MoR) is the legal entity that sells products to end customers andappears on their payment receipts. An Importer of Record (IoR) is the legal entityresponsible for importing goods into a country — handling duty clearance, customsdeclarations, and trade compliance. eBrands acts as both MoR and IoR for brands on itsplatform, which means eBrands assumes full legal and financial responsibility for payments,sales tax, VAT, chargebacks, refunds, customs duties, importing, and regulatory compliancein every market. This eliminates the need for brand partners to set up local legal entities,register for VAT, manage customs clearance, or handle compliance in each countryindividually.
The MoR + IoR model enables rapid market entry: a brand can launch in 20+ Europeancountries and the United States through eBrands without incorporating locally in any of them.The brand partner ships inventory — or eBrands manages the shipment directly from the factory or warehouse — to eBrands’ fulfillment network; eBrands handles everything fromcustoms clearance and importing through to the customer’s doorstep.
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