Economic Operators Registration and Identification (EORI)
The mandatory identification number required by European customs authorities for all commercial customs operations (import, export, and transit) within EU customs territory. Format: a two-letter country code followed by up to 15 alphanumeric characters. EORI numbers do not expire and are valid across all 27 EU member states.
- Legal Authority
- UCC Reg. (EU) 952/2013 Art. 9
- Managing Agency
- DG TAXUD & Member States
- Number Format
- Country Code (2 letters) + up to 15 alphanumeric chars
- Expiry
- EORI numbers do NOT expire
- Validation System
- Central EOS/EORI Database
- Scope
- 27 EU Member States & UK
The Digital Passport for European Customs Clearance
Established under Union Customs Code (UCC Regulation EU 952/2013 Article 9), the EORI number is a unique European identification number assigned by a customs authority in an EU member state to economic operators and other persons engaged in customs activities within EU customs territory. At any point in time, a person or entity can have only ONE valid EORI number across the entire EU. The format consists of a two-letter ISO country code followed by up to 15 alphanumeric characters. EORI numbers do not expire, though they can be invalidated upon request or if the business ceases operations, with data retained for 10 years following invalidation.
Mandatory Declarations
Required on all Entry Summary Declarations (ENS), Single Administrative Documents (SAD), and national electronic customs filings (ATLAS, DELTA, AGS, PLDA, AIDA).
- Electronic manifest transmission
- Pre-arrival safety and security filings
Single EU-Wide Validity
An EORI number issued by any EU member state is recognized and valid across all other 26 member states without secondary national registrations. Expanding to another EU country does not require re-application.
- At any point in time, only ONE valid EORI per entity
- EORI numbers do NOT expire
- Central EOS database synchronization
Duty & VAT Postponement
Enables import VAT deferment authorizations (such as French ATVAI, Belgian ET 14.000, and Dutch Article 23 reverse-charge accounting).
- Eliminates cash outlays at EU ports
- Automated cross-border reconciliation
Who Needs an EORI Number?
EORI registration is mandatory for all economic operators performing customs operations within EU customs territory. This includes imports, exports, and transit procedures.
EU-Established Economic Operators
Any person or company established within the EU customs territory that wishes to lodge customs declarations, act as a carrier, or perform any customs-related activity must register for EORI in their home member state.
- Registered office, central headquarters, or permanent establishment in EU
- Register in the member state where established
Non-EU Economic Operators
Economic operators NOT established in the EU must register for an EORI number in the EU member state where their first customs operation takes place, if they lodge any of the following:
- Customs declarations or transit declarations
- Entry Summary Declarations (ENS) or Exit Summary Declarations (EXS)
- Temporary storage declarations
- Acting as a carrier transporting goods into EU customs territory
Key Rule for Non-EU Operators
If your business is established outside the EU and ships physical products to EU customers, you almost certainly need an EORI number. The only exceptions are: selling digital products only, or using a company that acts as the Importer of Record (IOR) on your behalf. If you are the legal owner of physical goods entering the EU, you need EORI.
EORI Structure Across Major European Sourcing Destinations
The standard EORI format is a two-letter ISO 3166-1 alpha-2 country code followed by up to 15 alphanumeric characters, as assigned by national customs authorities. The EU EORI Guidance document (May 2024) is available in24 languages via DG TAXUD.
| Destination Country | Prefix | Structure Description | Example Syntax | National Customs Portal |
|---|---|---|---|---|
| Germany | DE | DE + 15 digits (Customs Master Data / Stammdaten) | DE123456789012345 | German Zoll (Generalzolldirektion) / ATLAS System |
| France | FR | FR + 14-digit SIRET number (SIREN + NIC) | FR12345678900012 | French Douane / DELTA Platform |
| Netherlands | NL | NL + 9-digit RSIN (Legal Entities) or BSN (Sole Traders) | NL123456789 | Dutch Douane / AGS & DVA |
| Belgium | BE | BE + 10-digit Enterprise Number (KBO / BCE) | BE0123456789 | Belgian Douane / PLDA & IDMS |
| Italy | IT | IT + 11-digit Partita IVA or 16-char Codice Fiscale | IT12345678901 | Agenzia delle Dogane / AIDA |
| United Kingdom | GB | GB + 9-digit VAT number + 000 (or 12-digit pseudo-VAT) | GB123456789000 | HMRC Customs Declaration Service (CDS) |
UK EORI: A Separate System from the EU
Following Brexit, the United Kingdom operates its own EORI system administered by HMRC. A UK EORI number (starting with GB) is valid exclusively for UK customs and is NOT recognized in the EU customs territory.
When is a UK EORI Needed?
A UK EORI number is required for moving goods between:
- Great Britain (GB) and any other country (including EU member states)
- Great Britain and Northern Ireland
- Great Britain and the Channel Islands
- Northern Ireland and non-EU countries
UK EORI Key Facts
The UK EORI system has specific rules distinct from the EU system:
- Needed for customs declarations, entry/exit summary declarations, temporary storage declarations, and acting as carrier
- Business usually needs to be "established" (registered office, central headquarters, or permanent business establishment in UK)
- Not needed for personal use or non-controlled goods
- Channel Islands businesses moving goods to/from UK do not need EORI
GB EORI vs EU EORI
A GB EORI number does NOT work in the EU post-Brexit. To import goods into EU member states, businesses must hold a separate EU EORI number issued by an EU member state authority. Businesses trading with both the UK and EU need both a GB EORI and an EU EORI.
How Buyer EORI and Seller REX Unlock 0% EU GSP+ Duty
To successfully claim 0% preferential customs tariffs on Philippine apparel shipments entering the EU, both the buyer and seller identifiers must align on commercial export documentation.
1. The Philippine Exporter Identifier: REX
The seller in the Philippines provides an active Registered Exporter (REX) number authenticated by the Philippine Bureau of Customs (BOC) and DG TAXUD.
- Origin self-certification on commercial invoices
- Waives standard 12% MFN import tariff on apparel
2. The European Importer Identifier: EORI
The European consignee or importing entity provides their active EORI number for customs electronic lodging and clearance authorization at port of entry.
- Direct electronic linkage to buyer customs profile
- Automatic application of preferential duty rates
Clearance Equation for Philippine Apparel Exports
[PHShirt Certified REX Origin Statement] + [European Buyer Valid EORI Number] = 0% Customs Duty Release at EU Gateway Ports (Hamburg, Bremerhaven, Rotterdam, Antwerp, Marseille, Genoa).
Commercial Invoice Presentation Standard
Every commercial invoice issued by PHShirt for European consignments explicitly embeds the buyer EORI number alongside our REX certification statement.
=============================================================
EXPORTER: PHShirt Manufacturing Corp. (Davao City, Philippines)
EXPORTER REX NO: PHREX[Approved Registration Number]
CONSIGNEE: European Apparel Distributorship GmbH (Hamburg, Germany)
CONSIGNEE EORI NO: DE123456789012345
CONSIGNEE VAT ID: DE987654321
PORT OF LOADING: Davao International Container Terminal (DICT)
PORT OF DISCHARGE: Port of Hamburg (DEHAM)
INCOTERM: FOB Philippines / CIF Hamburg (Incoterms 2020)
STATEMENT ON ORIGIN:
"The exporter of the products covered by this document (customs authorization
No PHREX[Approved Number]) declares that, except where otherwise clearly
indicated, these products are of Philippine preferential origin under EU GSP+."
=============================================================
How to Register for an EORI Number
A one-time administrative process through national customs authorities. The registration process varies by country, but the core steps are consistent.
Determine Where to Register
EU-established companies register in their home member state. Non-EU companies register in the EU country where their first customs operation (import, export, or transit) will take place.
Gather Required Documents
Company registration certificate, proof of business address, VAT number (if applicable), copy of ID or passport of the authorized signatory, and general business information.
Submit Application
Apply via the national customs portal. Germany offers an online portal (Zoll-Portal). Netherlands uses a downloadable PDF form that must be printed, signed, and sent by post. France uses the Soprano digital system. Most customs websites are available only in the local language.
Wait for Approval
Processing times vary by country: same day in Germany, 3 to 5 business days in the Netherlands, and up to1 week in France. The customs authority syncs the issued EORI to the central DG TAXUD EOS/EORI database.
Share and Validate
Share your EORI number with shipping carriers, logistics partners, and customs brokers. Verify active status via the European Commission public EORI validation portal before initiating freight operations.
| Country | Application Method | Processing Time | Notes |
|---|---|---|---|
| Germany | Online portal (Zoll-Portal) | Same day (often within hours) | Fastest processing in the EU |
| Netherlands | PDF form (download, print, sign, post) | 3 to 5 business days | Non-EU companies can also apply via NL using the downloadable PDF form from douane.nl |
| France | Soprano digital system | Up to 1 week | EORI linked to SIRET number |
| Belgium | Online via customs portal | 1 to 3 business days | Linked to Enterprise Number (KBO/BCE) |
| Italy | Online via Agenzia delle Dogane | 1 to 3 business days | Linked to Partita IVA or Codice Fiscale |
EORI for Non-EU Sellers Shipping to Europe
If your business is established outside the EU and ships physical products to EU customers, you almost certainly need an EORI number. This applies even without an EU company, EU warehouse, or working with a shipping or fulfillment partner.
Amazon FBA and EORI
Amazon FBA requires your own EORI number. Amazon will not register on your behalf and will not accept shipments into their EU fulfillment centers without a valid EORI. This applies to all Amazon EU marketplaces (Germany, France, Italy, Spain, Netherlands, Poland, Sweden).
- EORI must be registered before sending inventory to FBA
- Register in the EU country of your first import
Importer of Record (IOR) Exception
If you use a company that acts as the Importer of Record (IOR) on your behalf, that company uses its own EORI for customs clearance. In this scenario, you as the seller do not need your own EORI number because the IOR assumes legal responsibility for the imported goods.
- IOR handles all customs obligations
- Common for drop-shipping and3PL arrangements
Rule of Thumb for Non-EU Sellers
If you are the legal owner of physical goods entering the EU customs territory, you need your own EORI number. The only exception is when a third-party Importer of Record legally imports on your behalf. Digital-only product sellers do not need EORI.
Validate Any EORI Number Online
The European Commission provides a free, official EORI validation tool to verify whether an EORI number is active and registered in the central EOS database.
What You Can Verify
Enter any EORI number to check if it is valid, which member state issued it, and whether the associated economic operator record is active in the central database.
When to Validate
Before initiating freight operations, when onboarding a new European buyer or partner, or when customs authorities request verification of a consignee EORI on shipping documents.
EORI Guidance Document
The official EORI Guidance document (May 2024) is available in 24 EU languages via DG TAXUD, covering registration procedures, data requirements, and operator obligations.
European EORI & Customs Compliance FAQ
Practical answers to common operational questions regarding EORI numbers, EU customs clearance, and Philippine garment exports.
Does an EORI number expire?
No. EORI numbers do NOT expire. Once issued, your EORI remains valid indefinitely. However, an EORI can be invalidated upon request by the holder, or if the business ceases operations. After invalidation, customs authorities retain the associated data for 10 years.
Can I have multiple EORI numbers?
No. At any point in time, a person or entity can have only ONE valid EORI number across the entire EU customs territory. If your business expands to another EU member state, you do not need to re-apply. Your existing EORI is recognized across all 27 member states.
Do I need an EORI number if I am already VAT registered in Europe?
Yes. VAT registration alone is insufficient for customs clearance. While national tax offices manage VAT for domestic commerce, customs administrations mandate a dedicated EORI number for cross-border declarations. In many member states (like France and Italy), your EORI number incorporates your VAT or company registration number, but it must be explicitly activated in the customs database.
Can a non-EU company obtain an EORI number?
Yes. Non-EU economic operators that lodge customs declarations, transit documents, or entry summary declarations within the European Union must register for an EORI number in the first EU member state where they perform customs activities. Non-EU companies can also apply via the Netherlands using a downloadable PDF form from Dutch Customs (douane.nl).
What if I only sell digital products to EU customers?
You do NOT need an EORI number if you only sell digital products (software, e-books, digital services). EORI is required exclusively for physical goods passing through customs. If you sell a mix of digital and physical products, you need EORI for the physical goods only.
Do I need my own EORI for Amazon FBA in Europe?
Yes. Amazon requires every FBA seller to have their own valid EORI number. Amazon will not register on your behalf and will not accept inventory shipments into their EU fulfillment centers without a valid EORI. This applies to all Amazon EU marketplaces. You must register your EORI before sending inventory.
How long does EORI registration take?
Processing times vary by country. Germany often processes applications the same day (within hours). The Netherlands takes 3 to 5 business days (using a PDF form submitted by post). France takes up to 1 week (via the Soprano digital system). Belgium and Italy typically process within 1 to 3 business days.
Does a UK EORI number work in the European Union post-Brexit?
No. Post-Brexit, GB EORI numbers (starting with GB) are valid exclusively for UK customs clearance via HMRC. To import goods into EU member states, businesses must hold an EU EORI number issued by an EU member state authority (unless operating under specific Northern Ireland XI protocols). Businesses trading with both the UK and EU need both a GB EORI and an EU EORI.
What happens if our EORI number is missing on the shipping documents?
Shipments arriving at European container ports without a validated consignee EORI number will experience customs clearance holds. Port terminal operators cannot release cargo into free circulation until the electronic declaration is amended with an authenticated EORI number. PHShirt ensures all commercial invoices and manifests embed your verified EORI prior to container departure.
Where can I validate an EORI number?
The European Commission provides a free official EORI validation tool at ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp. Enter any EORI number to check its validity, issuing member state, and active status in the central EOS database.
Connect with Our European Trade Logistics Desk
Direct B2B communication for wholesale garment manufacturing, EU GSP+ zero-duty documentation, EORI invoice validation, and FOB/CIF quotations.
Customs & European Trade Regulatory Authorities
- European Commission DG TAXUD (EORI System)
- EU EORI Validation Tool (Official)
- Dutch Customs (douane.nl)
- UK GOV.UK EORI Guidance
- Directorate-General for Taxation and Customs Union (DG TAXUD) Guide
- Registered Exporter (REX) System Guide
- German Federal Customs Administration (Generalzolldirektion) Guide
- Federal Ministry of Finance (BMF) Guide
- German Customs ATLAS Clearance System Guide
- Germany Trade & Invest (GTAI) Guide
- Federal Ministry for Economic Affairs (BMWK) Guide
- German Supply Chain Act (LkSG) Guide
- Philippine to Germany Sourcing Guide
- Philippine to France Sourcing Guide
- Davao International Container Terminal (DICT)
- PHShirt Products & Services
Customs legislation, EORI validity, and trade procedures are established by European Union regulations and national customs administrations. Contact our export desk for commercial invoice setup and quotation support.