Which country should I apply for an EORI number in? If your business is established in the EU, you normally apply in the Member State where it is established. If it is established outside the EU, you generally register in the Member State where you carry out your first EU customs operation. An EU EORI can then be used across the Union.
Key takeaways
- An EU-established business normally applies for an EORI number through the customs authority in its Member State of establishment.
- A business not established in the EU generally applies in the Member State where it carries out its first customs operation under EU customs rules.
- An EORI number issued by one EU Member State is valid throughout the EU customs territory.
- The country of arrival, storage, sale or VAT registration does not automatically determine where an EORI number must be issued.
- An EORI number does not replace a VAT number, OSS or IOSS registration, or product-safety obligations.
Who needs an EORI number?
You need an EORI number when you take part in an operation covered by EU customs rules, such as an import, export, transit movement or certain dealings with customs authorities. EORI means Economic Operators Registration and Identification. It identifies the economic operator, not a product or an individual shipment.
The Union Customs Code, Regulation (EU) No 952/2013, together with its implementing rules, provides for the registration of operators where this is required for customs operations. The European Commission confirms that EORI is the identifier used in dealings with EU customs authorities in its official EORI guidance.
In practice, you are likely to need one if you are:
- importing goods from China, the United States, Great Britain or another non-EU country;
- exporting goods from the EU to a non-EU country;
- moving your own stock into an EU warehouse;
- the holder of a customs procedure, or an identified party in a declaration filed by a customs representative;
- a non-EU manufacturer or seller arranging the import of its products into the EU.
Example: you operate a US company and ship accessories from Shenzhen to an Amazon FBA warehouse in Germany. If your company is the named importer under the chosen arrangement, it will normally need an EORI number before customs clearance. Amazon storing the goods does not automatically make Amazon the importer.
By contrast, a seller whose supplier or distributor imports goods in its own name and has already cleared them may not be the operator required to use an EORI for that particular import. Read the commercial documents and delivery arrangement carefully: who sells, who imports, who is named in the customs declaration, and who bears duties and taxes? This guide to DDP and DAP Incoterms for ecommerce helps you understand the commercial allocation of responsibilities, but Incoterms do not replace an analysis of the customs declaration.
Which country should I apply for an EORI number in if my business is established in the EU?
If your business is established in the EU, you normally apply for your EORI number in the Member State where it is established. Your first import may take place elsewhere without, by itself, requiring a second EORI application.
The EORI rules are set out in particular in Commission Implementing Regulation (EU) 2015/2447. They are based on identification of the operator by the competent authority, followed by use of that identifier in EU customs systems.
Imagine a French company buying products from Türkiye. The goods arrive at the port of Rotterdam, are cleared in the Netherlands, then delivered to a warehouse in France. If the company is established in France, it would normally apply to French customs for its EORI number. It does not need a Dutch EORI simply because the goods physically enter the EU through the Netherlands.
The same principle applies to a Spanish company importing through Belgium, or a German company holding part of its inventory in Poland. An EU EORI is not restricted to the country that issued it. It can be used throughout the EU, provided the other elements of the customs file are correct.
However, an EORI number does not resolve VAT, customs representation, local registration or cross-border storage issues. Before your first shipment, use the EU Market Entry Compliance Assessment to map the customs, EORI, VAT and product checks relevant to your company, products, origin countries, storage locations and destinations.
EU Seller Kit — For a first import or a rollout across several countries, the EU Market Entry Compliance Assessment helps identify the EORI, customs, VAT and product checks to review before goods are dispatched.
Which country should a non-EU business use for its EORI application?
A business not established in the EU generally applies for an EORI number in the Member State where it carries out its first customs operation. The relevant country therefore depends on the customs flow actually declared, not on the company’s nationality or where its customers are based.
The European Commission explains that an operator not established in the EU customs territory is registered by the customs authority of the Member State where it carries out its first operation. Particular situations can arise depending on the operation and the operator’s role, so confirm the position with the relevant customs authority or a qualified adviser where the arrangement is complex.
Example: a Chinese manufacturer sells in its own name and imports its stock directly through Marseille. Its first customs operation takes place in France, so it would generally look to French customs. This guide to EORI registration in France explains the framework to consider where registration falls under the French administration.
In another scenario, a Canadian company sends stock to a warehouse in Germany and the import declaration is made in Germany. It would generally apply to the German authority for its EORI. If it later sells in France, Italy and Spain, it does not need a separate EORI in each country merely because it makes sales there.
A common mistake is choosing the country where a marketplace is most prominent or where most consumers live. That is not the deciding factor. Start with the customs operation and your company’s role in it. For non-EU sellers, our guide to an EORI number for a non-EU company covers the most common arrangements in more detail.
How do you choose the right country and prepare an EORI application step by step?
Start by identifying where your business is established and where your first genuine customs operation will occur. Then confirm who will be the importer, where the declaration will be lodged and what information must appear in the import documents.
1. Establish whether your business is established in the EU
A company established in the EU normally applies in its Member State of establishment. A company outside the EU must first identify its first customs operation. Do not confuse establishment with a delivery address, logistics warehouse or service provider’s address: they may all be in different countries.
2. Map the physical flow and the declared customs flow
Record the dispatch country, first point of entry, place of customs clearance, storage country, delivery country and the importer’s identity. Ask your freight forwarder or customs representative who will be shown in the declaration.
If you are uncertain about storage or destination countries, Country Compliance helps you organise the customs, tax and product checks for each market. It does not replace a customs authority’s decision, but it can prevent you from overlooking a country involved in the flow.
3. Check classification and costs before dispatch
An EORI identifies the operator, but customs clearance also requires an accurate product description, customs value, origin and, depending on the product, licences or supporting evidence. The tariff code helps determine applicable duties and measures to check in TARIC.
You can prepare candidate commodity codes with the HS classification assistant, then confirm the classification and applicable measures in TARIC. To structure known import costs, use the customs cost simulator once you have a valid tariff rate.
4. Prepare and submit the file to the competent authority
Exact documents and submission methods depend on the authority issuing the EORI. Prepare the company’s identification details, address, legal status, authorised contact details and any evidence requested by that authority. For France, consult the official French Customs website for current procedures.
The EORI file preparation service can help you gather and organise an application file. It is a one-time preparation service unless included within a SaaS plan quota. The number itself is issued by the customs authority, which remains solely responsible for registration.
5. Check the number and align your import documents
Once issued, check the number using the European Commission’s official EORI validation tool, where the data is available. Give the exact number to your customs representative and make sure it matches the commercial invoice, shipping instructions and importer data.
This EU import customs documents checklist helps ensure that the EORI is not the only element prepared before the goods leave.
Checklist before your first customs declaration
- I have established whether my business is established in the EU or outside it.
- I have identified the country of my first customs operation if my business is not established in the EU.
- I have confirmed who will be named as importer in the customs declaration.
- I have checked the commodity code, origin and value of the goods.
- I have prepared the company information and evidence requested by the competent authority.
- I have distinguished my EORI from VAT, OSS, IOSS and marketplace identifiers.
- I have provided the issued EORI to my customs representative and checked my commercial documents.
What documents and information do you need for an EORI number?
You need information that allows customs to identify the operator and, for imports, documents that allow the goods to be declared correctly. Exact requirements vary by registration country and type of flow.
For the EORI application, expect to provide company registration information, legal name, address, details of an authorised representative or contact, and the evidence requested by the relevant authority. A non-EU company may need additional evidence of its legal existence and address.
For customs clearance, an EORI number is never enough on its own. You will usually need a consistent commercial invoice, a precise product description, quantities, value, currency, origin and commodity code. Review the required information on an import commercial invoice before sending documents to a carrier or customs representative.
VAT is a separate issue. Council Directive 2006/112/EC on the common system of VAT provides the VAT framework, whereas EORI is a customs identifier. Depending on your sales model, you may need to consider local VAT registration, OSS, IOSS or import VAT. The EU VAT calculator compares common domestic, intra-EU and import VAT scenarios using your transaction data; it does not, on its own, determine your filing obligations.
How much effort does an EORI application involve, and what does it not cover?
An EORI application is an administrative process, but the operational effort depends mainly on how well prepared you are: importer identity, commercial documents, tariff classification, VAT, transport and product compliance. Check EU Seller Kit pricing and plans for the applicable service options without assuming a price or processing time.
The work is often straightforward when your structure, trade flow and documents are clear. It becomes more demanding where several companies are involved, stock is held in several countries, or a supplier cannot provide a reliable invoice and product description.
Most importantly, an EORI number is not a general authorisation to sell in the EU. It does not prove product conformity, compliance with labelling requirements, VAT payment or registration under extended producer responsibility schemes.
For example, a non-EU seller importing toys must deal with customs clearance, but also with the safety and CE marking requirements under Directive 2009/48/EC on the safety of toys. For consumer products sold at a distance, Regulation (EU) 2023/988 on general product safety also imposes obligations on economic operators and online offers.
If you are a non-EU seller of consumer products, you may need an EU GPSR responsible person, depending on your situation. This service becomes active only after product review, entity assignment, a signed mandate and active payment. A SaaS subscription does not automatically appoint a representative.
What mistakes most often delay an import or block a sale?
The most common errors come from confusing roles, identifiers and relevant countries. They can lead to questions from a freight forwarder, a blocked declaration or, after goods are placed on the market, a request for documents from a marketplace or market-surveillance authority.
Applying for an EORI in every country where you sell
An EU EORI can be used throughout the EU. Applying repeatedly because you deliver to several Member States creates administrative confusion without meeting a normal customs need. Check instead whether you have separate VAT or local storage obligations.
Using a VAT number instead of an EORI
A VAT number identifies a taxable person for VAT purposes; an EORI identifies an operator in customs dealings. You can check an intra-EU VAT number through VIES, but that check does not validate an EORI. Our guide to the difference between an EORI and a VAT number explains the limits of each check.
Assuming your freight forwarder automatically provides your EORI
A customs representative may submit a declaration under the agreed form of representation, but does not automatically become the importer or assume your obligations. Confirm roles in writing before dispatch, particularly where a supplier offers DDP delivery.
Treating customs clearance as product compliance approval
Customs clearance does not certify that a product may be placed on the market. Regulation (EU) 2019/1020 on market surveillance and product compliance establishes the EU framework for product-compliance controls. An incomplete listing, weak traceability or missing documents can also result in a marketplace block.
Before publication, the Marketplace Product Compliance Scanner reviews traceability, safety and compliance information to verify. It does not replace the manufacturer’s conformity assessment or an authority’s inspection.
What special cases should you plan for: Great Britain, marketplaces and representation?
Great Britain is not part of the EU customs union, so an EU EORI does not replace a GB EORI where your operations require one. UK EORI rules are administered by HMRC; use the official GOV.UK guidance on getting an EORI number to identify the number required for your UK flow.
If you ship to or through Great Britain, the GB EORI registration guide can help you prepare the appropriate file. For flows involving the EU, Great Britain and Northern Ireland, review the specific GB and XI EORI considerations before arranging transport.
Marketplaces add a practical complication. They may request tax, customs or regulatory data before permitting sales or storage, but their request does not change the EORI allocation rules. If Amazon asks for an EORI for FBA stock, first establish who imports the goods and where they enter the EU. Our guide on whether Amazon FBA Europe stock needs an EORI can help structure that assessment.
Finally, do not confuse EORI with regulatory representation. For some products, an EU-established economic operator must take responsibilities under the GPSR or sector-specific CE legislation. A CE authorised representative service requires a written mandate where the applicable legislation permits it. It never replaces the manufacturer’s conformity assessment, testing, technical documentation or EU declaration of conformity.
Tools and services to take action
- EU Market Entry Compliance Assessment — use it before a first shipment to build a check plan covering EORI, customs, VAT, GPSR, CE, packaging and other relevant requirements.
- EORI file preparation — use this service when you need to assemble an EORI application file; the customs authority remains responsible for issuing the number.
- HS classification assistant — use it to generate candidate HS codes to confirm in the Combined Nomenclature or TARIC before declaring goods.
- Customs cost simulator — use it to structure known import costs when you have a valid tariff rate.
- EU VAT calculator — use it to compare domestic, intra-EU and import VAT scenarios connected with your trade flow.
Frequently asked questions
Is an EORI number valid in every EU country?
Yes. Once issued by the competent customs authority of an EU Member State, an EORI can be used throughout the EU customs territory. It does not remove the need to check country-specific VAT, storage or product-compliance obligations.
Can I apply for an EORI in France if my company is established in another EU country?
Normally, an EU-established company applies in its Member State of establishment. Importing into France or selling there does not, on its own, move the registration country. Check with the relevant customs authority if your business has establishments in more than one country.
Do I need an EORI before sending stock to Amazon FBA?
You will generally need one if your company is the importer or takes part in the customs declaration to bring stock into the EU. If another party genuinely imports the goods in its own name, review the role and documents carefully. Storage at Amazon does not replace identification of the importer.
Does an EORI replace a VAT number or IOSS number?
No. An EORI is a customs identifier, while a VAT number is used for tax obligations and IOSS applies to certain VAT arrangements for distance sales of imported goods. The same business may need several identifiers depending on its trade flows.
Do I need a new EORI when I start selling in another EU country?
Usually not, provided you already hold a valid EU EORI. Entering a new market may still create separate obligations for VAT, packaging, product safety or local storage. Assess the new flow before putting it in place.
Is an EU EORI enough to import into or export to the United Kingdom?
Not necessarily. Great Britain has its own EORI system administered by HMRC, and EU-UK movements are customs movements. Check UK requirements before dispatch, especially if goods transit through Great Britain or are destined for Northern Ireland.
Official sources
- European Commission — Economic Operators Registration and Identification (EORI) — explains the purpose of EORI and the principles for registering economic operators.
- Regulation (EU) No 952/2013 — Union Customs Code — sets the EU customs framework for import, export and transit operations.
- Commission Implementing Regulation (EU) 2015/2447 — contains implementing provisions on EORI registration and identification.
- European Commission — EORI number validation — allows EORI numbers to be checked under the conditions of the official tool.
- Douane française — official website — provides current procedures and information from the French customs administration.
- Council Directive 2006/112/EC — common system of VAT — provides the VAT framework that must be distinguished from EORI customs identification.
- GOV.UK — Get an EORI number — explains EORI requirements for operations under UK rules.
- Regulation (EU) 2019/1020 — market surveillance and compliance of products — sets the market-surveillance framework for products placed on the EU market.
This content provides general information and is not legal advice.