BRF LOGISTICS · EU CUSTOMS IDENTITY

EORI Number for EU Imports

An EORI number is a customs identification number used to identify economic operators and other relevant persons when interacting with EU customs authorities.

For international shipments into Europe, the EORI structure should be confirmed before cargo arrival together with the importer, customs representative, commodity classification, customs value, duty, VAT and final delivery plan.

EU Imports EORI Importer Customs Declaration DDP Europe IVA ICS2 / ENS
EORI Number for EU imports and customs clearance
EU CUSTOMS IDENTITY One Operator · One Valid EORI · EU Customs Procedures
IDENTITY EORI Customs Operator ID
PARTY IMPORTER Confirm Structure
PROCESS CUSTOMS Import / Export / Transit
RELATED IVA Separate Tax Function
EU CUSTOMS IDENTIFICATION

What Is an EORI Number?

EORI stands for Economic Operators Registration and Identification. It is the identification system used by EU customs authorities for customs operations.

The number identifies the relevant economic operator or other person in customs communications and declarations.

Mandatory Customs ID EORI is required for applicable customs clearance and customs operations within the EU customs territory.
Unique Identification A person can have only one valid EORI number at a given time.
EU-Wide Identification The EORI system provides a common customs identification structure across EU customs authorities.
No Standard Expiry Date An EORI does not normally expire, but it can be invalidated under applicable circumstances.
WHO NEEDS AN EORI?

The Answer Depends on Who Is Performing the Customs Activity

Do not assume that the buyer, seller, warehouse, freight forwarder or customs broker automatically uses the same EORI.

EU-ESTABLISHED EO

EU Economic Operator

An economic operator established in the EU customs territory requires an EORI for customs operations.

Importer Exporter Customs Operations EU Establishment
NON-EU EO

Non-EU Company

A non-EU economic operator may require an EORI when carrying out specified EU customs activities.

Customs Declaration ENS / EXS Where Applicable Temporary Storage Declaration Carrier Activities Where Applicable
IMPORT STRUCTURE

Importer / Declarant

The shipment structure should identify which legal entity is performing the customs role.

Importer Declarant Customs Representative Tax Responsible Party
OTHER PERSONS

Other Relevant Persons

Other persons may also need to provide an EORI where EU or national rules require one.

National Requirements Specific Customs Activities Special Procedures Case-by-Case Review
WHO IS WHO?

Freight Forwarder ≠ Importer ≠ Customs Representative

One shipment can involve several different legal and operational parties. Their responsibilities should be identified separately.

CUSTOMS IDENTITY MAP

Do Not Assign Customs Roles by Assumption

The commercial buyer, delivery warehouse, importer, declarant, customs representative and logistics provider can all be different parties.

COMMERCIAL Buyer / Seller Parties to the commercial transaction.
CUSTOMS Importer Confirm the legal entity responsible in the actual import structure.
DECLARATION Declarant The person making the customs declaration under the applicable structure.
REPRESENTATION Customs Representative Acts within the agreed customs-representation framework.
LOGISTICS Freight Forwarder Coordinates freight and supporting logistics services.
DELIVERY Warehouse / Receiver Receiving the cargo does not automatically make the facility the importer.
WHERE IS EORI ASSIGNED?

EU-Established and Non-EU Operators Follow Different Registration Logic

EU-ESTABLISHED ECONOMIC OPERATOR

Apply Where the Company Is Established

For an economic operator established in the EU customs territory, the EORI is assigned by the national customs authority of the EU country where the operator is established.

Step 1: Confirm EU legal establishment.
Step 2: Identify the relevant national customs authority.
Fase 3: Submit the required national registration information.
Fase 4: Use the assigned EORI in applicable customs procedures.
NON-EU ECONOMIC OPERATOR

Usually Start with the First EU Customs Operation

Where an economic operator is not established in EU customs territory but requires an EORI for an applicable customs activity, the assigning authority is generally the EU country where its first customs operation will take place.

Step 1: Confirm whether the non-EU entity actually needs an EORI.
Step 2: Identify the intended first EU customs operation.
Fase 3: Check the national customs registration requirements.
Fase 4: Complete registration before the relevant customs filing.
EORI PRE-SHIPMENT CHECK

Five Questions to Answer Before the Shipment Leaves Origin

01
Who Is the Customs Party? Identify importer, declarant and representative structure.
02
EU or Non-EU Entity? Establishment affects where EORI is assigned.
03
Where Is Customs Activity? Confirm the relevant EU member state.
04
Is the EORI Valid? Validate the number before customs filing.
05
Do Shipment Data Match? Legal name, address and customs data should be consistent.
EORI FORMAT

What Does an EU EORI Number Look Like?

The structure includes the two-letter code of the issuing EU country followed by a country-specific identifier.

GENERAL FORMAT

Country Code + Unique Identifier

The identifier following the country code can contain up to 15 alphanumeric characters, depending on the issuing member state.

Do not create or guess an EORI format yourself. Use the number assigned by the competent customs authority.

ILLUSTRATIVE STRUCTURE ONLY EU + IDENTIFIER
2-Letter Prefix The code identifies the issuing EU member state.
Unique Identifier Up to 15 alphanumeric characters after the country code.
One Valid EORI A person should not hold multiple simultaneously valid EU EORI numbers.
Validation Check validity before customs activity.
EORI ≠ VAT NUMBER

Customs Identification and Tax Registration Are Different

They can both appear in an EU import structure, but they serve different purposes.

CUSTOMS IDENTITY

EORI Number

Used to identify the relevant economic operator or other person in EU customs procedures.

Customs identification Import / export / transit procedures Used with customs authorities Issued through customs authority structure EU customs territory function
TAX STRUCTURE

VAT Number

Used for VAT-related tax identification and reporting according to the applicable business and transaction structure.

Tax identification VAT obligations Import VAT may be relevant Registration requirements vary Tax filing responsibilities may apply
EORI and EU import customs document preparation
EU IMPORTER FILE Legal Entity Data Must Match the Customs Structure
PREPARE THE IMPORTER FILE

Registration Data and Shipment Data Should Be Consistent

The exact documents requested for an EORI registration depend on the relevant national customs authority and the applicant's situation.

For shipment planning, BRF recommends confirming the legal entity information before cargo departure.

Legal company name
Registered business address
Country of establishment
Existing EORI if already assigned
Importer / declarant structure
Customs representative details
VAT information where relevant
Commercial invoice and cargo information
EORI & DDP SHIPPING

DDP Does Not Automatically Create an EORI or an Importer

Incoterms allocate commercial responsibilities, but the actual customs identity, importer, declarant, representation and tax structure still need to be legally workable.

Confirm Import Structure Before Quoting DDP

The DDP freight quotation should be built around the actual legal import arrangement, not the other way around.

01 · BUYER / SELLER Commercial Structure Confirm the transaction and Incoterm.
02 · IMPORTER Importer Structure Confirm the actual legal entity used for the import.
03 · EORI Customs Identification Confirm whether the relevant customs party has a valid EORI.
04 · REPRESENTATIVE Customs Representation Confirm how the declaration will be lodged.
05 · TAX Duty & VAT Determine the applicable tax and payment structure.
06 · DELIVERY Final European Door Connect customs release with final trucking.
CUSTOMS REPRESENTATION

Having an EORI Does Not Mean the Importer Files Everything Alone

Customs declarations may involve an appointed representative, but the legal roles, instructions and applicable representation structure should be confirmed for the shipment.

IMPORTER

Economic Operator

The relevant importer should understand its role, customs identity, classification, valuation and documentation responsibilities.

CUSTOMS REPRESENTATIVE

Declaration Support

A customs representative can lodge customs declarations within the applicable representation arrangement.

FREIGHT FORWARDER

Logistics Coordination

BRF coordinates transport and customs-clearance planning, but freight forwarding itself does not automatically make BRF the importer or declarant.

BEFORE CUSTOMS CLEARANCE

Importer & EORI Data Checklist

Legal Company Name Use the correct registered legal entity name.
Registered Address Confirm the address associated with the customs identity.
EORI Number Confirm validity before customs filing.
Importer Role Confirm who is importing the cargo.
Customs Representative Confirm the appointed customs-clearance party.
HS / CN Code Confirm the appropriate customs classification.
Country of Origin Do not confuse shipment origin with product origin.
Commercial Value Prepare the appropriate customs-value information.
VAT Structure Review separately where applicable.
COMMON EORI PROBLEMS

Six Issues to Check Before Cargo Arrives

No EORI Prepared The relevant customs party reaches the import stage without the required identification.
Wrong Legal Entity The number belongs to a different company than the intended customs party.
Invalid EORI The number is incorrect, inactive or has not been properly validated.
EORI / VAT Confusion A VAT number is assumed to replace customs identification.
Importer Not Confirmed The shipment is booked before the legal import structure has been agreed.
Document Data Mismatch Company, address, invoice or customs data do not align.
CUSTOMS & COMPLIANCE

EORI Is Only One Part of EU Import Compliance

A valid customs identity does not replace classification, duty, VAT, ICS2 or applicable product and packaging compliance.

CUSTOMS EU Customs Clearance

Import declaration, customs value and release planning.

Customs Clearance →
DUTY EU Import Duty

Classification, origin and tariff treatment.

Import Duty →
IVA Import VAT

Tax treatment depends on the actual transaction structure.

Import VAT →
ICS2 Advance Cargo Data

ENS and advance-entry requirements where applicable.

ICS2 Guide →
PPWR Packaging Compliance

Applicable packaging obligations should be assessed separately.

PPWR Guide →
EORI FAQ

Domande frequenti

What does EORI stand for?

EORI stands for Economic Operators Registration and Identification. It is the identification system used for relevant customs procedures within the EU customs territory.

Is an EORI number required for EU imports?

An EORI is mandatory for relevant economic operators and other applicable persons participating in EU customs-clearance activities such as import, export and transit procedures.

Does every non-EU company automatically need an EORI?

Not simply because the company sells goods to Europe. A non-EU economic operator requires an EORI when it performs customs activities for which EORI identification is required. The actual importer and declaration structure should therefore be confirmed first.

Where should an EU-established company obtain an EORI?

An economic operator established in EU customs territory normally receives its EORI from the national customs authority of the EU member state where it is established.

Where should a non-EU company obtain an EORI?

Where a non-EU economic operator needs an EORI and has no establishment in EU customs territory, the assigning authority is generally the member state where it intends to perform its first customs operation.

Can one company have several EU EORI numbers?

A person should have only one valid EORI number at any given time within the EU EORI system.

Does an EU EORI number expire?

EORI numbers do not normally have an expiry date, although they can be invalidated under applicable circumstances.

Is an EORI number the same as a VAT number?

No. EORI is primarily a customs identification number, while VAT registration relates to tax obligations. Both may be relevant to the same import transaction, but they serve different functions.

Does DDP automatically provide an EORI number?

No. DDP is a commercial Incoterm. It does not automatically create a legal entity, EORI registration, VAT registration or customs representation structure. These issues should be confirmed separately.

Does using a customs broker mean the importer does not need an EORI?

Not necessarily. Using a customs representative does not automatically remove the EORI requirement of the relevant economic operator. The declaration and representation structure must be reviewed for the shipment.

Does the receiving warehouse use its EORI for my shipment?

Not automatically. The warehouse, buyer, importer, declarant and customs representative may be different entities. The correct customs party should be identified before shipment.

Is a UK EORI the same as an EU EORI?

No. The United Kingdom uses its own customs and EORI structure. A Great Britain import should not automatically be treated as an EU EORI import.

How can an EORI problem delay customs clearance?

An invalid, missing or incorrectly assigned customs identity can prevent the declaration from being processed correctly and may delay cargo release.

What information should I send BRF before an EU DDP shipment?

Send the origin country, product description, HS code if available, cargo value, weight, volume, destination country, final postcode, buyer information, intended importer, existing EORI and VAT information where applicable, and the required delivery structure.

EORI + EU IMPORT PLANNING

Confirm the Importer and EORI Before Your Cargo Reaches Europe.

Send BRF the cargo origin, EU destination, product information and your intended importer structure. We can help align the freight plan, customs-clearance preparation and final European delivery.

Information to Prepare

✓ Origin Country ✓ Destination Country ✓ Product Name ✓ HS / CN Code ✓ Commercial Value ✓ Country of Origin ✓ Buyer Details ✓ Seller Details ✓ Intended Importer ✓ Existing EORI ✓ VAT Number If Relevant ✓ Customs Representative ✓ FCL / LCL / Air ✓ Cargo Weight / CBM ✓ Final Postcode ✓ Delivery Type ✓ Cargo Ready Date ✓ Expected Arrival
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