A Practical Compliance Guide for Ocean Freight to the EU
Expanding into the European market presents significant opportunities for exporters and cross-border e-commerce sellers. However, one of the most common challenges businesses face when shipping to Europe by sea is customs compliance — particularly obtaining the required EORI number and VAT number.
Without these registrations, cargo cannot be cleared, taxes cannot be properly declared, and goods may be delayed, detained, or even returned.
À BRF Logistics, we assist clients in navigating European customs regulations with clarity and efficiency. In this guide, we explain what EORI and VAT numbers are, when they are required, how to apply, and what compliance strategies businesses should consider before shipping to Europe.
1. EORI Number: The EU’s Mandatory Customs Identification Code
What Is an EORI Number?
EORI (Economic Operators Registration and Identification) is a unique identification number used by customs authorities across the European Union. It is required for all businesses engaging in import or export activities within the EU.
The EORI number is:
- Mandatory for customs clearance
- Valid across all EU member states
- Issued free of charge by national customs authorities
After Brexit, the United Kingdom requires a separate UK EORI number for shipments into or out of the UK.
Who Needs an EORI Number?
Any company or individual involved in importing goods into the EU must have an EORI number. This applies to:
- Non-EU exporters acting as importer of record
- EU-based companies conducting cross-border trade
- Businesses storing goods in EU warehouses (including FBA warehouses)
Without an EORI number, customs declarations cannot be processed.
Where Should You Apply?
Non-EU companies should apply in their primary country of customs clearance or warehouse location.
EU-based companies apply in the country where they are legally registered.
For example:
- If goods first clear customs in Germany, apply for a German EORI (prefix “DE”)
- If clearing in France, apply for a French EORI (prefix “FR”)
Choosing the correct country reduces procedural complexity and future compliance risks.
Required Documents for EORI Application
For companies:
- Business license (translated and notarized)
- Legal representative’s identification
- Proof of business address (bank statement or lease agreement)
- VAT number (mandatory in certain countries, such as Germany)
- Power of attorney (if appointing an agent)
For individuals:
- Identification documents
- Proof of address
- Evidence of import/export activity
Application Process
- Select the country of application
- Submit materials online via customs authority website or through an agent
- Customs review (typically 1–4 weeks)
- Receive EORI number (country code prefix included)
For non-EU companies, appointing a local customs or tax representative significantly improves approval efficiency.
At BRF Logistics, we coordinate closely with certified European representatives to streamline the process for our clients.
2. VAT Number: Essential for Tax Compliance and Import Clearance
While the EORI number identifies you to customs, the VAT number (Value Added Tax registration) governs your tax obligations within the EU.
When Is VAT Registration Required?
You must register for VAT if:
- You hold inventory within the EU (e.g., Amazon FBA warehouses)
- Your annual cross-border distance sales exceed €10,000
- A marketplace platform requires VAT registration
- You wish to reclaim import VAT
Without a VAT number, import VAT cannot be properly declared or deducted, increasing landed cost.
Required Documents for VAT Registration
For companies:
- Business license (translated and notarized)
- Legal representative ID
- Bank statements
- Proof of address
- E-commerce platform screenshots (if applicable)
- Tax representative authorization (mandatory for non-EU businesses)
Application Process
- Select the registration country
- Appoint a local tax representative (mandatory for non-EU companies)
- Submit documentation to the tax authority
- Review period varies by country:
- Germany: 4–6 weeks
- France: 6–8 weeks
- Obtain VAT number and begin periodic tax filings
After registration, businesses must file VAT returns monthly or quarterly, depending on national regulations.
BRF Logistics works alongside trusted tax advisors to ensure documentation accuracy and smooth coordination between customs and tax compliance processes.
3. Additional Compliance Requirements
Tax Representative
Non-EU companies registering for VAT or EORI in countries such as Germany, France, Italy, or Spain are often required to appoint a local tax representative.
The tax representative:
- Assumes joint tax liability
- Ensures compliance with local tax regulations
- Submits periodic filings
This is not optional in many jurisdictions and is a critical compliance safeguard.
IOSS and OSS Schemes
For cross-border e-commerce businesses, the EU offers simplified VAT schemes:
- IOSS (Import One-Stop Shop): Suitable for low-value goods under €150
- OSS (One-Stop Shop): Simplifies intra-EU VAT reporting
These schemes reduce customs clearance complexity and accelerate delivery times for retail shipments.
Supporting Documentation
In addition to EORI and VAT numbers, successful customs clearance requires:
- Certificate of origin (if applicable)
- Facture commerciale
- Liste des articles à emporter
- Déclaration en douane
- Consistency between documents and EORI/VAT registration data
Any mismatch may result in clearance delays or rejection.
4. Best Practices for Smooth Registration and Clearance
1. Register VAT Before EORI
In some countries, such as Germany, VAT registration is required before obtaining an EORI number. Ensure that all business information matches exactly to avoid rejection.
2. Choose the Primary Clearance Country Strategically
Register in your main logistics hub or warehouse country. Centralizing customs clearance simplifies tax management and reduces administrative burden.
3. Use Professional Compliance Support
Translation, notarization, tax representation, and regulatory interpretation require expertise.
Incorrect or inconsistent submissions can lead to:
- Application rejection
- Prolonged review periods
- Tax penalties
- Shipment delays
At BRF Logistics, we assist clients in aligning logistics planning with regulatory preparation — ensuring that documentation, tax registration, and shipment scheduling move forward simultaneously.
Why Compliance Planning Matters
European customs authorities operate under strict digital monitoring systems. EORI and VAT data are cross-verified against shipment declarations in real time.
Failure to prepare properly may result in:
- Cargo detention
- Administrative fines
- Increased inspection rates
- Delays in inventory availability
For cross-border e-commerce sellers, such disruptions can directly affect platform performance metrics and customer satisfaction.
The BRF Logistics Advantage
Shipping to Europe requires more than booking vessel space — it requires regulatory foresight.
At BRF Logistics, we support our clients by:
- Advising on optimal registration country selection
- Coordinating EORI and VAT applications
- Connecting clients with qualified tax representatives
- Ensuring documentation consistency
- Aligning customs clearance strategy with supply chain planning
Compliance is not just a legal requirement — it is a strategic foundation for sustainable growth in the European market.
With the right preparation and the right logistics partner, entering Europe becomes structured, predictable, and secure.
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