What is an EORI number?
An EORI (Economic Operators Registration and Identification) number is the ID that EU customs authorities use to identify a business or person in every customs procedure. It appears on import and export declarations, transit documents and customs applications, and it lets customs in every EU country recognise the same trader. The EU introduced the system on 1 July 2009.
An EORI number starts with the two-letter code of the issuing country, followed by a national identifier, up to 17 characters in total. A German number starts with DE, a Dutch one with NL, an Estonian one with EE.
Core principle: No EORI, no customs declaration. If your business imports goods into the EU or exports goods out of it, customs needs an EU EORI number to identify you, wherever your business is based.
Who needs an EORI number?
- EU businesses that import goods from outside the EU or export goods out of it.
- Non-EU businesses that make customs declarations in the EU, or are named as the importer or exporter on them, for example a UK, US or Asian brand bringing stock into an EU warehouse.
- Carriers, forwarders and customs brokers that file customs and safety declarations.
You do not need an EORI for trade between EU countries, because goods moving within the EU single market are not declared to customs. Private individuals importing occasional goods for personal use don’t need one either.
How to get an EORI number
1. EU-based businesses
You apply to the customs authority of the EU country where your business is established, usually online. Some countries issue the number automatically with your VAT registration.
Why it matters: Apply before your first import or export, so goods aren’t held at the border while you wait.
2. Non-EU businesses
You apply to the customs authority of the EU country where you first make a customs declaration or apply for a customs decision. For most e-commerce brands, that is the country of the first EU warehouse or port of entry.
Why it matters: One EORI number from any EU country is valid across the whole EU, so you only need one.
3. UK businesses after Brexit
Numbers starting with GB are issued by HMRC for trade with Great Britain and are not valid for EU customs declarations. Northern Ireland businesses use XI numbers for trade with the EU.
Why it matters: A British brand shipping stock into the EU needs a separate EU EORI number as well as its GB number.
Applying is free. Processing time depends on the country, from the same day to a few weeks. You can check whether an EU EORI number is valid in the European Commission’s online EORI validation service.
EORI, VAT number and importer of record
| EORI number | VAT number | |
|---|---|---|
| Used for | Customs: imports, exports, transit | Tax: charging and reclaiming VAT |
| Issued by | The customs authority of one EU country | The tax authority of each country where you are registered |
| Valid in | Every EU country | Only the issuing country |
| How many you need | One | One per country where you hold stock or must register |
The EORI number identifies the importer of record on the declaration, but it doesn’t make you a declarant by itself. Under the EU’s Union Customs Code, the person lodging a customs declaration normally has to be established in the EU. A non-EU company therefore usually works through an indirect customs representative, which declares the goods in its own name on the company’s behalf. Even then, brokers normally ask for the client’s own EU EORI, because the company is recorded as the importer.
Example: A Swiss skincare brand sends a pallet from Zurich to a fulfilment centre in Germany. It applies for an EORI number in Germany, the first country where it imports. A German customs broker declares the pallet as indirect representative, quoting the brand’s DE EORI number, and the brand reclaims the import VAT through its German VAT registration. If the brand later opens a second warehouse in Poland, it keeps the same EORI number but needs a Polish VAT registration.
EORI in e-commerce and fulfilment
- Bulk imports into an EU warehouse need the brand’s EORI number on the import declaration. Waredock arranges customs clearance for inbound shipments into its warehouses.
- Parcels sent from outside the EU are usually declared by the carrier or postal operator, but the seller’s details, including an IOSS number for VAT, travel with the parcel. Since 1 July 2026 these parcels also pay a €3 customs duty per item.
- Exports and returns leaving the EU, for example returns sent back to a UK or Swiss head office, also need an EORI number on the export declaration.
For the full picture of selling into the EU, see our guide Selling in the EU from outside the EU: VAT, EORI and stock.
Common mistakes
- Using a GB number for EU imports. It is rejected, and goods wait at the border until an EU number is issued.
- Applying in several EU countries. One EU EORI is enough. Applying again causes confusion with brokers and customs.
- Mixing up EORI and VAT. An EORI number doesn’t register you for VAT, and a VAT number doesn’t replace an EORI.
- Applying too late. Request the number before goods are shipped, not when the container arrives.
- Not keeping your details up to date. If your company name or address changes, update your EORI record so it still matches your invoices and declarations.
Frequently asked questions
What does EORI stand for?
Economic Operators Registration and Identification. It is the number EU customs authorities use to identify traders in customs procedures.
Is an EORI number valid in all EU countries?
Yes. An EORI number issued by any EU country is valid in all of them, so a business only needs one.
Do I need an EORI number to sell to customers in another EU country?
No. Trade between EU countries isn’t declared to customs, so no EORI is needed for it. You need one only when goods enter or leave the EU.
Can a non-EU company get an EU EORI number?
Yes. It applies in the EU country where it first makes a customs declaration or applies for a customs decision, usually the country of its first EU warehouse or port of entry.
Is a UK EORI number valid in the EU?
No. Numbers starting with GB are only for customs in Great Britain. UK businesses importing into the EU need a separate EU EORI number.
How much does an EORI number cost?
Nothing. Customs authorities issue EORI numbers free of charge.
