Do you need an EORI number for Amazon FBA Europe stock? Usually, yes: if your stock enters the European Union from outside the EU and your business is the importer or is identified in customs formalities. Amazon FBA receives and stores goods, but it does not automatically become the importer. The EORI must match the operator named in your customs arrangement.
Key takeaways
- An EORI number identifies an economic operator to EU customs authorities for import and export formalities.
- An Amazon FBA warehouse address does not make Amazon the importer; the customs declaration, contracts and ownership of the goods determine the role.
- A non-EU seller shipping stock from Shenzhen, the United States or Great Britain to an EU FBA centre should normally plan for EORI, import VAT and customs-clearance documents.
- A freight forwarder may submit a declaration on your behalf, but its own EORI does not automatically replace the importer’s EORI.
- An EORI does not replace a VAT number, IOSS, product-safety duties, CE marking obligations or an EU responsible person where one is required.
Who needs an EORI number when sending stock to Amazon FBA?
The operator importing the goods, or otherwise required to be identified in the customs declaration, will generally need an EORI number. Look at each party’s actual role rather than relying on the country of the Amazon warehouse or the carrier you have selected.
EORI means Economic Operators Registration and Identification. The European Commission explains that it is used to identify operators in dealings with customs authorities, including import and export formalities, on its official EORI page. The framework sits within Regulation (EU) No 952/2013, the Union Customs Code, supplemented by the EORI rules in Implementing Regulation (EU) 2015/2447.
The roles to separate in an FBA shipment
| Party | Role in the transaction | Practical consequence |
|---|---|---|
| Seller or stock owner | Buys, sells and arranges entry of goods into the EU | Often the importer and will generally need an EORI. |
| Importer | Places goods under an import customs procedure | Its identity and EORI must be consistent with the declaration. |
| Declarant or customs representative | Lodges the declaration in its own name or for a client | Its involvement does not automatically transfer the importer role. |
| Amazon FBA | Receives, stores and dispatches units | Amazon is not automatically the importer, even where its warehouse is the delivery point. |
Example: you operate a US company and ship 2,000 units from a Chinese manufacturer to an Amazon FBA centre in Germany. If your company is named as the importer in the chosen arrangement, it will normally need to be identified for customs clearance. The Amazon Germany address is a delivery address; it does not turn Amazon into the importer.
A common mistake is asking a Chinese supplier or freight forwarder to “handle the import” without obtaining written confirmation of the declared importer, the form of customs representation, the declared value and who pays import VAT. That uncertainty can lead to a customs hold, inconsistent records or difficulty supporting the import in your VAT accounts.
To organise the obligations linked to your business, origin, storage and sales countries, use Country Compliance. It helps you structure the customs, tax and product checks to complete before the first shipment.
EU Seller Kit — If you are preparing your first FBA flow into the European Union, the EU Market Entry Compliance Assessment helps structure checks for EORI, VAT, product safety, packaging and obligations in your storage countries.
When do you need an EORI number for Amazon FBA Europe stock?
You will generally need an EORI when goods cross the EU customs border and are subject to an import or export declaration. The requirement does not arise because you sell on Amazon; it arises from the physical movement of goods and your company’s customs role.
Stock shipped from outside the EU to an EU FBA warehouse
This is the most common case. A business in China, the United States, Canada, Türkiye or Great Britain sends a consignment to an Amazon warehouse in France, Germany, Italy, Spain, Poland or another Member State. Entry into the EU triggers an import customs formality, and the importer must be clearly identified.
It makes no difference that the goods have not yet been sold to consumers. You are importing inventory for storage. IOSS, which is designed for certain distance sales of imported goods, does not replace the customs handling of a bulk stock import. See the distinction in our guide to EORI, VAT and IOSS.
Stock already in free circulation in the European Union
If goods have already been released for free circulation in the EU and are then moved between Amazon warehouses in different Member States, this is not normally a new customs import. However, moving your own stock can create VAT consequences in both the departure and arrival countries.
Amazon Pan-EU may distribute or move inventory across several countries depending on your logistics settings. Before enabling it, review the VAT, registration and local compliance points in our guide to Amazon Pan-EU compliance: EORI, VAT and GPSR.
Flows between the EU and Great Britain
Great Britain is outside the EU customs territory. A movement between the EU and England, Scotland or Wales therefore involves separate customs formalities. You may need an EU EORI for EU operations and a GB EORI for UK operations; see when you need both an EU and GB EORI.
For a shipment to or through Great Britain, EORI registration falls under HMRC according to GOV.UK guidance on getting an EORI number. Northern Ireland has a distinct framework, so do not assume that a GB EORI or an EU EORI alone is sufficient without checking the route and procedure.
How do you prepare an Amazon FBA shipment with an EORI number?
Prepare the import before your supplier hands the goods to the carrier. The practical sequence is to identify the importer, obtain or validate the EORI, prepare customs data and align the documents with the FBA delivery.
1. Map the shipment and name the importer
Record the manufacturing country, shipping country, first EU entry point, destination FBA warehouse, stock owner and the entity that will pay duty and import VAT. Ask the forwarder whether it acts under direct or indirect customs representation, and obtain written confirmation of the respective responsibilities.
The importer is not necessarily the manufacturer, Amazon seller or logistics consignee. Those roles must nevertheless make sense together. An invoice issued to one company, a customs declaration in another company’s name and import VAT reclaimed by a third entity is a risk signal that should be examined before dispatch.
2. Apply for the EORI in the right country or validate it
An EORI is issued by the competent customs authority; EU Seller Kit can prepare your application file but does not issue the number. If you need to assemble an application, EORI file preparation helps you gather the information required for submission to the relevant authority.
The registration country depends in particular on your establishment and the first customs operation planned. For a business not established in the EU, check this point in advance with the relevant authority or a qualified adviser. Our EORI registration by country guide explains the practical factors to assess.
If you already have a number, check its validity and the published data through the European Commission’s EORI validation tool. This is particularly useful before a new arrangement, or after a change of company name, address or legal status.
3. Establish tariff classification and origin
The customs nomenclature, commonly called an HS code or a TARIC code in the EU context, determines the tariff measures that may apply. “Phone accessories” or “household items” is too vague to support a reliable declaration. You need to assess the product’s material, function, composition and characteristics.
The HS classification assistant can generate candidate subheadings with sources and confidence levels. You must then confirm the classification in the applicable nomenclature, including through the European Commission’s TARIC consultation service. An incorrect classification can change duty treatment, restrictions and documentary requirements.
Customs origin is separate from the shipping country. A product dispatched from Hong Kong may, for example, have Chinese origin or another origin depending on where and how it was manufactured. That information can affect customs duty and trade measures.
4. Prepare the value and documents for the declarant
Give the declarant a reliable commercial invoice, packing list, detailed product descriptions, quantities, the selected tariff code, origin, agreed Incoterm, and transport and insurance costs where they form part of the customs value. Do not adjust the declared value to reach an arbitrary figure; it must reflect the rules applicable to the transaction.
Our guide to EU import customs documents sets out the documents to gather. To structure invoice and shipment information before sending it on, TradeFlow AI can support preparation and checking; it does not replace validation by the declarant or customs authority.
5. Work out duty and VAT before dispatch
Customs duty and import VAT form part of your true inventory cost. Their treatment depends on the tariff code, origin, customs value, import country and VAT set-up. Council Directive 2006/112/EC on the common system of VAT provides the EU framework, while practical and reporting arrangements vary by Member State.
The customs cost simulator helps structure known import costs and calculate duty where a valid tariff rate is available. To compare import VAT, local VAT and intra-EU sales scenarios, use the EU VAT calculator. Confirm the proposed VAT treatment with your tax adviser or the competent authority.
Checklist before shipping to Amazon FBA
- The importer is identified in writing and accepts its customs and tax responsibilities.
- The relevant operator’s EORI has been obtained or checked in the official validation tool.
- The tariff code, origin and description of every product have been reviewed.
- The commercial invoice, packing list and value data are consistent.
- Customs duty, import VAT and VAT obligations arising from storage have been assessed.
- The Amazon FBA address, shipment references and receiving requirements are ready.
- Applicable product, labelling, GPSR, CE and EPR obligations have been checked before sale.
EU Seller Kit — For import data preparation, the most relevant tools are the HS classification assistant, customs cost simulator and EU VAT calculator. They structure your assessment; customs authorities remain responsible for registration and enforcement.
What documents are needed to clear FBA stock through customs?
Your customs declarant needs accurate, traceable information that matches the goods actually shipped. A commercial invoice on its own is rarely enough where a product is regulated, subject to a tariff measure or likely to be checked by a market-surveillance authority.
Commercial and customs documents
At a minimum, prepare the commercial invoice, packing list, transport information, the relevant operator’s EORI, precise product descriptions, quantities, values, origin and tariff classification. Depending on the product and origin, further documents may be required, such as proof of origin, an authorisation or a specific certificate.
The invoice must describe goods in a way customs can use. “Amazon gadgets” or “samples” does not identify the goods properly. If you need a practical review framework, see our guide to commercial invoice requirements for EU imports.
Product-compliance documents: prepare them before sale
Customs clearance does not prove that a product may lawfully be placed on the market. For consumer products, Regulation (EU) 2023/988 on general product safety, known as the GPSR, has applied since 13 December 2024. It sets safety, traceability and information requirements for products within its scope.
For products covered by EU harmonisation legislation, CE marking may be mandatory. Toys, for example, fall under Directive 2009/48/EC on the safety of toys. Radio equipment may fall under Directive 2014/53/EU on radio equipment (RED). CE marking is not a label added after stock arrives: it follows conformity assessment, technical documentation, testing where required and an EU declaration of conformity drawn up by the manufacturer.
If you are a non-EU manufacturer of a CE-marked product, a CE authorised representative may be appointed under a written mandate where the applicable legislation permits it. This add-on service becomes active only after acceptance, entity assignment, a signed mandate and active payment. It never replaces the manufacturer’s conformity assessment, technical file, testing or EU declaration of conformity.
What Amazon FBA obligations apply in addition to EORI?
EORI addresses customs identification; it does not make your Amazon listing or product compliant. Before stock is available for sale, check VAT, product safety, online information, sector-specific rules and, depending on the country, extended producer responsibility obligations.
VAT, storage and sales in several Member States
Importing into Germany and storing and selling from Germany does not have the same consequences as importing into the Netherlands and then distributing stock across several countries. The VAT rules relevant to your business depend on the supply chain, storage location, importer identity and sales made.
OSS can simplify certain VAT reporting for intra-EU distance sales, but it does not automatically resolve import VAT or every obligation arising from local stockholding. The Commission outlines OSS and IOSS on its VAT One Stop Shop portal. Have your structure reviewed by a tax adviser if you hold stock in more than one Member State.
GPSR and information shown on the Amazon listing
For distance sales, safety and traceability information must be accessible to consumers before purchase where the GPSR applies. Regulation (EU) 2023/988 includes specific requirements for distance offers, including product identification, manufacturer information and, where the manufacturer is not established in the EU, the contact details of the responsible economic operator in the EU.
A non-EU seller of consumer products may need an EU-established responsible person. The GPSR Responsible Person service is an add-on that becomes active only after product review, entity assignment, a signed mandate and active payment; a SaaS subscription alone does not appoint a responsible person. For listing preparation, see Amazon GPSR compliance information required from sellers.
Before publication, or after an Amazon request, the Marketplace Product Compliance Scanner can analyse the traceability, safety and compliance information to verify on a listing. It flags points to check; it does not certify product compliance.
Packaging, electrical equipment and other producer schemes
Importing and selling packaged products can trigger national EPR obligations even where stock has cleared customs correctly. Electrical and electronic equipment, cells and batteries can also fall within specific schemes. Regulation (EU) 2025/40 on packaging and packaging waste establishes an EU framework, while operational obligations may depend on the country and applicable timetable.
Do not assume Amazon completes your producer registrations. Check the requirements in each country where you place products on the market. Our guide to packaging EPR for marketplace sellers explains the points to review in France, Germany and Spain.
Which mistakes most often block an FBA stock shipment?
Problems usually arise from conflicting information between the supplier, carrier, customs declarant and Amazon. Preventing them takes less work than correcting an issue once a container or air-freight consignment has arrived.
Confusing the consignee, importer and stock owner
An Amazon warehouse can appear as the delivery location, but it should not be presented as importer without Amazon’s explicit agreement and a contractual basis. Equally, do not assume a freight forwarder is the importer simply because it arranges transport. Ask who appears in the relevant declaration fields and who bears duty, VAT and documentary responsibilities.
Using an EORI that does not match the declared entity
An EORI is linked to an operator. Using that of a partner, supplier or related company when that entity is not genuinely part of the arrangement can create an inconsistency. Before dispatch, check the number and associated identity; our guide on how to check an EORI number in the EU and United Kingdom explains the limits and good practice for validation.
Under-declaring value or using vague descriptions
Declaring an artificially low value or an imprecise description exposes the consignment to checks, revaluation and delay. Keep evidence of the price paid, costs and commercial terms. If the supplier invoices elements separately, provide those documents to the declarant so it can assess their treatment in the customs value.
Assuming customs clearance is enough to sell
Release of goods does not remove GPSR, CE marking, labelling, VAT or EPR duties. Market-surveillance authorities can check products made available in the Union under Regulation (EU) 2019/1020 on market surveillance and product compliance. Amazon may also request documents or block a listing where compliance information is inadequate.
Imagine a US manufacturer importing chargers into FBA France with a valid EORI. The EORI supports customs identification, but it does not demonstrate electrical compliance, CE documentation or the required listing information. Amazon may therefore hold the listing, or authorities may request documents after import.
Which special cases should you check before dispatching stock?
Some FBA flows require closer analysis, particularly where you import into one country and store in another, sell regulated products or have no EU establishment. In these cases, confirm the arrangement with customs, your customs representative and, for VAT, a qualified tax adviser.
Non-EU businesses without an EU establishment
A non-EU business may need an EORI for customs operations in the Union. The country in which to apply depends on your circumstances and first operation; do not select a country simply because Amazon has a warehouse there. Read our guide on EORI numbers for non-EU companies and check requirements with the competent customs authority.
Importing in one country and storing in another FBA country
You may bring goods into one Member State and then transport them to an FBA warehouse elsewhere. This can change VAT treatment, transport documentation and reporting duties. Do not make that decision on freight cost alone; have the full chain checked before dispatch.
Regulated or higher-risk products
Toys, electrical products, radio equipment, cosmetics, textiles, batteries and other categories may be subject to sector-specific rules. Textiles, for example, are subject to labelling rules under Regulation (EU) No 1007/2011. For electrical products, obligations may combine CE requirements, safety, electromagnetic compatibility, WEEE EPR and battery obligations.
Before placing an order, ask the manufacturer for technical documents, relevant test reports, declarations and labelling materials. The EU Market Entry Compliance Assessment is particularly useful if you do not yet know which EORI, VAT, GPSR, CE, packaging, WEEE, battery or Digital Product Passport data obligations may apply to your catalogue.
Tools and services to take action
- EORI file preparation — Use this one-time service when you need to prepare an EORI application file; the number itself is issued by the competent customs authority.
- EU Market Entry Compliance Assessment — Use it before a first FBA shipment to build a verification plan covering customs, VAT, GPSR, CE, packaging, WEEE, batteries and DPP data readiness.
- Customs cost simulator — Use it to structure your stock import cost and calculate duty where a valid tariff rate is available.
- EU VAT calculator — Use it to compare import VAT, storage and EU sales scenarios.
- Marketplace Product Compliance Scanner — Use it before publishing an Amazon listing to identify safety, traceability and compliance information that needs checking.
Frequently asked questions
Does Amazon provide an EORI number for FBA sellers?
No. Amazon FBA provides receiving, storage and fulfilment services, but it does not automatically provide an EORI to the seller or become the importer. Identify the entity genuinely importing the stock and confirm its role with your customs declarant.
Can I use my freight forwarder’s EORI to import Amazon stock?
A freight forwarder will usually have its own EORI for its activities, but that number does not automatically replace the importer’s EORI. Confirm the form of customs representation and each party’s responsibilities before dispatch. Using a number that does not match the declared operator can create customs and VAT inconsistencies.
Does an EU VAT number replace an EORI number?
No. A VAT number identifies a business for certain tax transactions, while an EORI is used for customs identification. The same business may need both, depending on its trade flows, import country and stockholding or sales activities.
Can IOSS be used to import a bulk shipment into Amazon FBA?
IOSS applies to certain distance sales of imported goods to consumers; it is not, by itself, a scheme for importing a bulk consignment of stock for storage at Amazon FBA. For inventory shipments, assess the import declaration, import VAT and VAT obligations linked to storage with a qualified adviser.
Do I need a new EORI for every Amazon FBA country?
In principle, an EORI issued in the EU is used for customs formalities across EU Member States. That does not remove other national obligations, including VAT, EPR or product registrations. Check your position if you store in several countries or use Amazon Pan-EU.
Is an EORI number enough to sell a product on Amazon Europe?
No. An EORI meets a customs-identification need. You must also consider VAT, general product safety, GPSR duties, CE marking where required, labelling, Amazon listing information and any applicable EPR obligations.
Official sources
- European Commission — Economic Operators Registration and Identification (EORI) — explains the role of EORI numbers in EU customs formalities.
- Regulation (EU) No 952/2013 — Union Customs Code — establishes the framework for EU customs procedures and formalities.
- Implementing Regulation (EU) 2015/2447 — sets implementing provisions for the Union Customs Code, including EORI rules.
- European Commission — EORI number validation — allows you to check published EORI-number validity.
- Council Directive 2006/112/EC — common system of VAT — provides the framework for VAT on transactions in the European Union.
- European Commission — VAT One Stop Shop (OSS / IOSS) — explains the OSS and IOSS schemes for certain cross-border sales.
- Regulation (EU) 2023/988 — General Product Safety Regulation (GPSR) — sets safety, traceability and information requirements for consumer products within scope.
- Regulation (EU) 2019/1020 — market surveillance and compliance of products — sets the framework for market-surveillance checks in the European Union.
This content provides general information and is not legal, customs or tax advice.