EORI REGISTRATION GUIDE

Economic Operators Registration and Identification

This guide covers everything an importer, exporter, customs agent, or trade facilitator needs to know about the EU's EORI number system — the mandatory registration for all parties involved in EU customs transactions.

1. What Is an EORI Number?

EORI stands for Economic Operators Registration and Identification. It is a unique identifier assigned by the customs authority of an EU member state to any person or entity that lodges customs declarations, applies for customs authorisations, or is otherwise involved in EU customs activities.

The EORI number is used across all EU member states and is recognised by all EU customs authorities. It replaced the earlier national customs registration numbers and ensures that each economic operator has a single unique identifier across the entire EU customs territory.

An EORI number is not optional. Without one, an entity cannot file a customs import or export declaration in the EU, cannot be named as declarant or representative in a customs procedure, and cannot apply for customs authorisations such as AEO status, customs warehouse authorisation, or simplified procedure authorisation.

2. Who Needs an EORI Number?

The following persons and entities require an EORI number:

EU-established businesses that import goods into the EU, export goods from the EU, or are involved in any other customs activities.

EU-established individuals who regularly import or export goods in the course of a business.

Non-EU (third-country) persons or entities who lodge customs declarations or apply for customs authorisations in the EU — for example, an Indian exporter acting as indirect customs representative, or a non-EU entity applying for AEO status.

Customs agents and freight forwarders acting as direct or indirect customs representatives for their clients.

Carriers, shipping lines, and airlines that are required to file Entry Summary Declarations (ENS) under ICS2.

Note: Indian exporters do not generally need an EORI number unless they establish an EU presence or act as customs declarant in the EU. The EU importer (buyer) holds the EORI number and is responsible for EU import customs formalities under most Incoterms arrangements.

3. Structure of the EORI Number

An EORI number consists of:

The ISO 3166-1 alpha-2 country code of the EU member state that issued the EORI (e.g. DE for Germany, FR for France, NL for Netherlands, PT for Portugal, IE for Ireland).

Followed by a unique national identifier — in most member states this is the national VAT number, company registration number, or a dedicated customs number.

Examples:

DE123456789 — German EORI (country code DE + 9-digit VAT number)

GB123456789000 — UK EORI (no longer valid for EU customs after Brexit)

NL123456789B01 — Netherlands EORI (country code + VAT number including suffix)

FR12345678901 — France EORI

The EORI number is different from the VAT number, although it often incorporates the VAT number. An entity may have both a VAT number and an EORI number — they serve different purposes.

4. How to Register for an EORI Number

4.1 EU-Established Entities

EU-established companies register for an EORI number with the customs authority of the EU member state where they are established. The process varies slightly by member state but typically involves:

Completing the national EORI registration form (online in most member states).

Providing: company name, registered address, legal form, national registration number, VAT number, and contact details.

Submitting the form to the national customs authority (online submission is available in most member states).

Receiving the EORI number by email or post — processing time ranges from same-day (Germany, Netherlands) to up to 5 working days (some other member states).

Key registration portals by country:

4.2 Non-EU Entities (Third-Country Economic Operators)

Non-EU entities that need an EORI number — for example, to lodge customs declarations in the EU or apply for customs authorisations — must register with the customs authority of the EU member state where they have their first customs activity or where they wish to be registered.

Identify the EU member state where the customs activity will take place (e.g. the port of first entry or the member state where goods will be cleared).

Obtain and complete the registration form for non-EU economic operators from that member state's customs authority.

Provide: full legal name and address; country of establishment; legal form; national registration number (e.g. company registration number or tax ID from the country of establishment); description of customs activities in the EU; and name and contact details of an EU contact person (required by some member states).

Submit the form to the customs authority — some member states accept online submission; others require postal or in-person submission.

Receive the EORI number. Non-EU entity EORIs typically follow the same format: [country code] + [unique identifier].

For Indian exporters who ship on DDP Incoterms (Delivered Duty Paid) — where the Indian seller is responsible for EU customs clearance — an EORI number from the relevant EU member state is essential. DDP without an EU EORI is not operationally feasible. Most Indian exporters avoid DDP for this reason and prefer DAP or DAP Unloaded.

5. Using the EORI Number

The EORI number must be included on all EU customs declarations (import, export, and transit), Entry Summary Declarations (ICS2/ENS), Exit Summary Declarations, and applications for customs authorisations.

On import into the EU, the EORI number of the importer (declarant) appears in Box 8 of the customs declaration (SAD / H1 dataset) along with the EORI of the customs representative (if different).

On export from the EU, the EORI of the exporter appears in the export declaration.

The EORI number is used for AEO applications, customs simplification authorisations, and customs warehouse licences.

The EORI number is linked to the entity's VAT number in national systems and is used for VAT deferment accounting.

6. EORI Validation

Any EORI number can be validated for free using the European Commission's public EORI validation tool at:

ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp

The validation tool confirms whether an EORI number is active and valid. Always validate a supplier's or counterparty's EORI before including it in customs documentation. An inactive or non-existent EORI will cause customs declaration rejection.

7. Changes to EORI Registration

An EORI holder must notify the issuing customs authority of any material change to the registered information, including:

Change of legal name or trading name

Change of registered address

Change of legal form (e.g. from sole trader to limited company)

Change of VAT number

Cessation of business or bankruptcy

Failure to keep EORI registration current can result in customs declaration rejection and delays. The EORI number itself generally does not change when an entity's details change — only the registered information is updated. However, following a merger, acquisition, or restructuring, a new EORI may be required.

8. EORI and the UK (Post-Brexit)

Since 1 January 2021, UK EORI numbers (beginning with GB) are not valid for EU customs purposes. EU-UK trade requires both a GB EORI (for UK customs) and an EU EORI (for EU customs). Entities that trade with both the EU and the UK need separate registrations. Northern Ireland businesses registered under the Windsor Framework may also hold XI (Northern Ireland) EORIs for certain purposes. Always confirm the applicable EORI jurisdiction with your customs agent for EU-UK cross-border movements.

9. EORI Registration Checklist

Doc 36 — EORI Registration Guide — Neutral Template