Party Supply Business License & Import Requirements by Country (US/UK/EU)

Party Supply Business License: Starting or importing for a party supply business requires a standard business license and sales tax registration in every country, but the product safety and customs requirements differ sharply: the US requires CPSIA/ASTM F963 compliance and, for imports, a customs bond and ISF filing; the UK requires an EORI number, CDS customs declarations, and UKCA product marking; and the EU requires an EORI number, CE marking under EN71, and starting July 2026 a new per-item customs duty on low-value shipments that previously entered duty-free.

Below is a full country-by-country breakdown of what’s legally required to start a party supply business and import inventory in the US, UK, and EU, including the regulatory changes taking effect in 2026.

Quick Comparison: US vs UK vs EU Requirements

United States: Licensing and Import Requirements

Business Licensing

A US-based party supply retailer needs a standard state business license, an Employer Identification Number (EIN) from the IRS, and critically — a state sales tax permit (sometimes called a seller’s permit or resale certificate) that allows the business to buy inventory wholesale without paying sales tax upfront, since tax is instead collected from the end customer. Requirements and fees vary by state, so retailers should confirm specifics with their state’s Secretary of State office and Department of Revenue before ordering inventory.

Product Safety Compliance

Any party supply product marketed to or likely to be used by children falls under the Consumer Product Safety Improvement Act (CPSIA) and must meet ASTM F963 toy safety requirements, enforced by the Consumer Product Safety Commission (CPSC). This covers mechanical hazards, flammability, and strict lead and phthalate limits, and generally requires third-party lab testing plus a Children’s Product Certificate (CPC) for each product line.

One useful exemption for smaller retailers: the CPSC defines a Small Batch Manufacturer as a business producing no more than 7,500 units of a specific children’s product in the prior year. Small batch manufacturers aren’t required to conduct third-party testing for certain requirements, though the product must still comply with the underlying safety standard and still requires a CPC. The exemption changes how compliance is proven, not whether it’s required.

Import Requirements

Retailers importing party supplies commercially into the US need to be registered as the Importer of Record and typically require a customs bond (single-entry or, for frequent importers, an annual continuous bond around $500/year) along with an Importer Security Filing (ISF) submitted before ocean shipments depart. As of 2025, the $800 de minimis exemption that previously let low-value shipments from China clear duty-free was eliminated, meaning every commercial shipment regardless of value now requires formal customs entry and full tariff assessment.

Retailers building a supply chain from China wholesale party supplies manufacturers should factor this formal entry requirement into both cost and timeline planning, since it removes a shortcut many smaller importers previously relied on.

United Kingdom: Licensing and Import Requirements

Business Registration

Setting up a party supply business in the UK requires registering with Companies House (for a limited company) and registering for VAT with HMRC once taxable turnover exceeds the current VAT threshold. Voluntary registration below that threshold is also possible and sometimes advantageous for reclaiming VAT on imported inventory.

Import Registration and Customs Process

Any business importing commercially into the UK must hold an EORI (Economic Operator Registration and Identification) number, classify goods using the correct commodity code, and register with the Customs Declaration Service (CDS), the UK’s primary system for submitting import declarations since it replaced the older CHIEF system. Import duty and VAT are calculated based on the declared commodity code, so misclassifying a product (for example, filing party balloons under the wrong toy or rubber goods code) can result in incorrect duty being charged or shipments being held at the border.

2026 brought several regulatory updates relevant to party supply importers specifically: the removal of low-value import relief that previously simplified small parcel imports, new commodity codes affecting classification accuracy, and expanded digital compliance requirements around customs documentation. Retailers new to this process, or scaling up import volume, often find it worth working with a licensed customs broker to reduce the risk of delays or penalties, particularly during the adjustment period following these rule changes.

Product Safety: UKCA Marking

Following Brexit, the UK introduced the UKCA (UK Conformity Assessed) marking as its own product safety framework, replacing the EU’s CE marking for goods sold specifically in Great Britain. Party supplies intended for children, including balloons, costumes, and novelty toys, generally need to meet UK toy safety requirements and carry UKCA marking, which is a separate compliance step from CE marking even though the underlying safety testing often overlaps significantly with EU EN71 standards. Retailers sourcing for wholesale party supplies UK distribution should confirm with their manufacturer whether products already carry UKCA marking or whether this needs to be arranged separately from CE certification.

Also read – Best Wholesale Suppliers for First-Time Party Supply Retailers

European Union: Licensing and Import Requirements

Business Registration

EU business registration requirements vary by member state, but generally require registering the company with the relevant national business registry and registering for VAT, which ranges from roughly 17% to 27% depending on the country. Retailers selling across multiple EU countries should also be aware of the One Stop Shop (OSS) VAT scheme, which simplifies cross-border VAT reporting for businesses selling to consumers in multiple member states.

Import Registration

Businesses importing into the EU from outside the bloc need an EORI number, valid across all member states once issued by any one of them, along with confirmation that no import restriction applies to the specific product category and that the correct customs declaration is filed at the point of entry.

The Biggest 2026 Change: Removal of the Duty-Free Threshold

The most significant regulatory shift for EU-bound party supply importers in 2026 is the removal of the €150 duty-free threshold for low-value B2C e-commerce shipments, effective from July 2026. In its place, the EU now applies a €3 customs duty per product line item on these previously duty-free low-value shipments. This is a meaningful change for smaller retailers and dropshippers who previously relied on shipping individual low-value items — like single balloon bouquets or small decor pieces without incurring import duty. Non-EU sellers now need to review product data accuracy, checkout transparency, and IOSS (Import One Stop Shop) registration to manage these higher compliance demands.

Product Safety: CE Marking and EN71

Toys and children’s products sold in the EU must carry CE marking, which indicates compliance with EU health, safety, and regulatory directives, primarily supported by testing against the EN71 toy safety standard. EN71 is notably stricter than the US equivalent in some respects — for example, it regulates 19 types of migratable heavy metals compared to 8 under the US ASTM F963 standard, with lead migration limits several times lower. The EU has also adopted a new Toy Safety Regulation (EU) 2025/2509, which reinforces chemical safety protections and introduces a digital product passport requirement for toys and a documentation and traceability standard that will increasingly apply to novelty and character-themed party products marketed toward children.

Retailers sourcing decor, costumes, or novelty items for the EU market should confirm with manufacturers, particularly those supplying via wholesale party supplies manufacturers relationships that products intended for children carry current EN71-compliant test reports and CE documentation, not just a general quality certificate.

Practical Compliance Checklist for New Party Supply Retailers

Before placing a first commercial import order, confirm the following regardless of destination country:

1. Business and tax registration is complete — state license/EIN (US), Companies House/VAT (UK), or national registry/VAT (EU).
2. Import registration is in place — customs bond and ISF readiness (US), EORI plus CDS registration (UK), or EORI (EU).
3. Product safety documentation matches the destination market — CPSIA/ASTM F963 (US), UKCA (UK), or CE/EN71 (EU) and covers the specific SKUs being imported, not just a general factory certificate.
4. Commodity/HTS codes are correctly classified before shipping, since misclassification is one of the most common causes of customs delays and incorrect duty assessment.
5. Low-value shipment rules are factored into pricing, particularly for EU-bound orders after the July 2026 threshold change and US orders following the 2025 de minimis elimination.

Retailers building this process for the first time, especially those newer to wholesale party supplies for business owners territory, often find it worth budgeting for a customs broker on the first several shipments in each new market, since broker fees are small relative to the cost of a detained or non-compliant shipment.

Where to Verify Current Requirements

Licensing and import rules shift often, and the changes covered above the EU’s July 2026 threshold removal, the UK’s 2026 commodity code and digital compliance updates, and the US de minimis elimination are exactly the kind of regulation that gets updated with little public notice. Two official sources worth bookmarking directly for the most current requirements:

• The European Commission’s official guide to importing goods covers EORI registration, restriction checks, and trade agreement eligibility, and is updated directly by the EU trade authority.
• A detailed breakdown of UK import rules, EORI registration, and CDS declarations walks through the step-by-step process and 2026 regulatory updates in more depth than covered here.

For retailers ready to source inventory once licensing and import registration are in place, browsing an established supplier’s wholesale party supplies catalog can help confirm which product lines already carry the compliance documentation needed for a specific target market before placing a first order.

Quick Answer Recap

Every party supply business needs standard business registration and tax/VAT setup regardless of country, but import and product safety requirements diverge significantly: the US requires CPSIA/ASTM F963 compliance plus a customs bond and ISF filing, the UK requires an EORI number, CDS registration, and UKCA marking, and the EU requires an EORI number, CE/EN71 marking, and now a new per-item duty on low-value shipments starting July 2026. Retailers importing internationally should confirm product safety documentation matches the destination market specifically, not assume one country’s certification transfers to another.