EORI Number: What It Is, How to Get One, and Why US Businesses Need It for EU Trade

Every customs declaration in the EU requires an EORI number. Every single one. If your business imports goods into any of the 27 EU member states, or exports products to the EU, or even moves goods in transit through EU territory — you need an EORI.

And starting July 1, 2026, the pool of businesses that need one is about to get much larger. The EU is eliminating the €150 customs duty exemption for low-value shipments, which means parcels that previously cleared customs without a declaration will now require full customs processing — including an EORI number.

For US businesses that sell to EU consumers through e-commerce, or source materials from EU suppliers, or manufacture products with EU components — this is the EU's equivalent of getting your CBP importer number. Except the application process, the format, and the rules are different enough to trip up anyone who assumes it works the same way.

Doing trade with the EU? Validate an EORI number on our VAT checker or use our tariff calculator to estimate EU import duties.

By VatCheck Research Team. Sources: European Commission Taxation and Customs Union, UK HMRC, EU Access2Markets portal, Zonos trade compliance, DHL trade guides, Avalara EU customs reform analysis.

What Is an EORI Number?

EORI stands for Economic Operators Registration and Identification. It's a unique identifier assigned by an EU member state's customs authority to any business (or individual) that needs to interact with EU customs systems.

Think of it as the EU's customs ID number. In the US, you have your CBP importer number (which is typically your IRS EIN with a suffix). In the EU, you have your EORI.

The key differences from the US system:

| Feature | US (CBP Importer Number) | EU (EORI) | |---|---|---| | Format | EIN + suffix (XX-XXXXXXX) | Country code + up to 15 characters | | Issued by | US Customs and Border Protection | Any EU member state customs authority | | Cost | Free | Free | | Validity | US territory only | All 27 EU member states | | Who needs it | US importers of record | Anyone doing customs operations in the EU | | Registration time | Immediate with EIN | 1 day to 3 weeks (varies by country) |

One EORI number is valid across all EU member states. You don't need a separate number for France, Germany, and Italy — one registration covers the entire EU customs union. This is a major advantage over the US system, where state-level requirements sometimes add complexity.

Who Needs an EORI Number?

You Definitely Need One If:

You import goods into any EU member state (as the importer of record or declarant)
You export goods from the EU
You move goods in transit through the EU (e.g., shipping from Turkey to Switzerland through EU territory)
You're an EU-based business conducting any customs operations
You need to file EU customs declarations of any kind
You're registering as a CBAM authorized declarant (Carbon Border Adjustment Mechanism — more on this below)

You Might Need One If:

You're a US-based e-commerce seller shipping directly to EU consumers (your logistics provider may handle customs on your behalf, but you may still need your own EORI)
You use a fulfillment center located in the EU
You're registering for IOSS (Import One-Stop Shop) for EU VAT on low-value goods

You Don't Need One If:

Your goods never enter or transit through EU customs territory
You sell to an EU distributor who handles import customs on their side (they use their EORI, not yours)
You're an individual importing personal goods for private use only (below certain thresholds)

EORI Number Format: How to Read One

An EORI number follows a specific structure: 2-letter country code + up to 15 alphanumeric characters. Maximum total length: 17 characters.

Examples:

| Country | Example EORI | Notes | |---|---|---| | Germany | DE301234567891234 | DE + 15 digits | | France | FR12345678901 | FR + 11 digits (SIRET number) | | Netherlands | NL001234567B01 | NL + VAT number format | | Italy | IT12345678901 | IT + fiscal code | | Spain | ESA12345678 | ES + tax ID | | Ireland | IE1234567A | IE + VAT number format | | UK (post-Brexit) | GB123456789012 | GB + 12 digits |

The digits after the country code typically correspond to the business's existing tax registration number in that country. For non-EU applicants (like US businesses), the customs authority assigns a number since you won't have a local tax ID.

GB EORI vs EU EORI (Post-Brexit)

Since January 1, 2021, the UK and EU are separate customs territories. This means:

GB EORI (GB prefix): Valid for UK customs operations only
EU EORI (any EU country prefix): Valid for all 27 EU member states, but NOT for UK customs
XI EORI (Northern Ireland): A special prefix for businesses moving goods under the Windsor Framework

If your business trades with both the UK and EU, you need two separate EORI numbers — one from the UK (HMRC) and one from an EU member state. They're different systems with different applications.

How to Get an EORI Number: Step-by-Step

Step 1: Determine Which Country to Apply In

This is the decision most US businesses get wrong. You can apply for an EORI in any EU member state, but the practical choice depends on:

Where your goods first enter the EU — if your shipments always arrive through Rotterdam, apply in the Netherlands
Where your EU representative or customs broker is based — they can expedite the process
Where you already have a VAT registration — some countries link EORI to VAT numbers
Processing speed — some countries issue EORI numbers in 24 hours, others take 2-3 weeks

Best countries for US businesses (by speed and English-language support):

| Country | Typical Processing Time | English Application? | Notes | |---|---|---|---| | Netherlands | 1-3 business days | Yes | Most common for US businesses. Rotterdam is the #1 EU port. | | Ireland | 1-5 business days | Yes | English-speaking. Good for US companies with Irish operations. | | Germany | 5-15 business days | Limited | Longer processing. Application in German preferred. | | France | 3-10 business days | Limited | Requires SIRET for EU-based entities. | | Belgium | 1-5 business days | Yes | Antwerp is the #2 EU port. Trilingual support. |

Step 2: Gather Required Documents

For a non-EU applicant (US business), you'll typically need:

Proof of business registration — Certificate of Incorporation, Articles of Organization, or equivalent state registration
Tax identification — US EIN (Employer Identification Number) or SSN if sole proprietor
Proof of customs activity — description of your planned import/export operations (what goods, which ports, approximate volumes)
Authorized representative details — if applying through an EU-based customs broker or fiscal representative, their information
Contact information — business address, phone, email

Some member states have additional requirements. Germany, for example, asks for a copy of your passport if you're a sole trader. France may require a translated version of your registration documents.

Step 3: Submit the Application

Most EU member states accept online applications through their national customs portal. The major portals:

Netherlands: Dutch Customs (Douane) online portal
Ireland: Revenue Online Service (ROS)
Germany: Zoll online — Zollportal
France: Douanes portal (Pro.Douane)
Belgium: MINFIN Customs & Excise

Non-EU applicants must indicate the place and date of their first planned customs operation, plus details of their EU-based representative.

Step 4: Receive Your Number

Once approved, your EORI number is registered in the EU's central EORI database. You'll receive confirmation with your number, and it becomes immediately usable across all 27 member states.

The EORI number is free. No government fee. No annual renewal. No expiration date. Once you have it, it's valid indefinitely (unless your business closes or you request deactivation).

How to Verify an EORI Number

The European Commission provides a free EORI validation tool at the Taxation and Customs Union website. Enter any EORI number and the system returns:

Whether the number is valid and active
The registered business name and address (for EU-based operators)
The issuing member state

For non-EU operators, the validation confirms the number is active but may show limited business details.

For GB EORI numbers (UK): Use the UK government's separate EORI checker tool at HMRC. The EU validation tool does NOT validate GB-prefix numbers.

You can also validate EU VAT numbers on our site, which is often paired with EORI verification in trade compliance checks.

The July 2026 De Minimis Change: Why This Matters Now

Starting July 1, 2026, the EU is removing the €150 customs duty exemption for low-value consignments. Here's what changes:

Before July 1, 2026:

Goods valued at €150 or less shipped directly to EU consumers enter duty-free
Only VAT is collected (through IOSS if registered)
No formal customs declaration required
EORI often not required for low-value shipments handled by postal services

After July 1, 2026:

All goods entering the EU are subject to customs duty — regardless of value
A flat €3 customs duty applies to IOSS-registered shipments under €150
Full customs declarations required for all parcels
EORI numbers needed for all parties in the customs chain
Harmonised System (HS) codes must be declared even for €10 shipments

Impact on US e-commerce sellers: If you sell products under €150 to EU consumers and rely on IOSS for VAT collection, you now need to ensure your customs chain includes proper EORI registration. The IOSS handles VAT — it does NOT cover customs duty. These are separate obligations.

The EU Council adopted this change in December 2025 as part of the broader Union Customs Code (UCC) reform. It's designed to close the loophole that platforms like Shein and Temu used to ship billions of euros in goods duty-free.

EORI and CBAM: The Carbon Border Connection

The EU's Carbon Border Adjustment Mechanism (CBAM) entered its transitional phase in 2023, with the definitive phase starting January 1, 2026. CBAM requires importers of certain carbon-intensive goods to purchase carbon certificates reflecting the embedded emissions.

EORI is mandatory for CBAM compliance. To register as an authorized CBAM declarant, you must have an active EORI number. This affects importers of:

Cement and cement clinker
Iron, steel, and ferro-alloys
Aluminum (including recycled)
Fertilizers (nitrogen-based)
Hydrogen
Electricity

If your US business imports any of these products into the EU, you need an EORI not just for customs clearance, but specifically for CBAM registration. The CBAM requirements are separate from and additional to regular customs duties.

Common Mistakes That Delay EORI Applications

Having worked through the process and seen reports from multiple trade compliance forums, here are the errors that actually cause problems:

1. Applying in the Wrong Country

US businesses often apply in the country their EU customer is located in, rather than the country where goods first enter EU customs territory. If you ship via Rotterdam but apply for a French EORI, you may need to change your customs routing — or apply again.

2. Not Appointing an EU Representative

Non-EU businesses need an indirect customs representative or fiscal representative in many member states. Submitting without one triggers a request for additional information and restarts the processing clock.

3. Confusing EORI with VAT Registration

Having an EORI does not give you a VAT number. Having a VAT number does not automatically give you an EORI (though some countries link them). You may need both for EU trade, but they're separate registrations with separate purposes.

4. Using an Expired GB EORI for EU Operations

Post-Brexit, GB EORI numbers are not valid for EU customs operations. US businesses that had a UK-issued EORI before 2021 and assumed it still works for EU shipments are using an invalid number. You need a new EU EORI from an EU-27 member state.

5. Not Providing First Customs Operation Details

Non-EU applicants must specify when and where their first customs operation will take place. Vague answers ("sometime next year, somewhere in Europe") delay processing. Be specific: "Rotterdam, Netherlands, estimated July 2026, importing HTS 8471 electronics components."

EORI vs. US Customs Identifiers: A Comparison for US Importers

If you're used to the US customs system, here's how the EU system maps:

| Concept | US System | EU System | |---|---|---| | Business customs ID | CBP Importer Number (EIN-based) | EORI number | | Tariff classification | HTS codes (US-specific) | Combined Nomenclature (CN) codes | | Import entry filing | CBP Entry Summary (Form 7501) | Single Administrative Document (SAD) | | Customs broker | Licensed Customs Broker (LCB) | Authorized Economic Operator (AEO) or customs agent | | Duty calculation | MFN + Section 301/232/122 layers | EU Common External Tariff + trade preferences | | VAT/tax on import | No federal import VAT | Import VAT at destination country rate (17-27%) | | De minimis threshold | $800 (Section 321) — currently suspended | €150 — eliminated July 1, 2026 | | Refund mechanism | CAPE Portal (IEEPA-specific) | EU duty drawback procedures |

The biggest conceptual difference: the EU charges VAT on imports at the point of entry, at the importing country's rate (ranges from 17% in Luxembourg to 27% in Hungary). The US has no federal import VAT. For US businesses used to calculating only duty, adding EU VAT (typically 19-25%) significantly changes your landed cost math.

FAQ

Is an EORI number the same as a VAT number?

No. An EORI identifies you to customs authorities for the movement of goods across borders. A VAT number identifies you to tax authorities for value-added tax collection and remittance. Some EU countries issue EORI numbers that mirror the VAT number format (like the Netherlands — NL + VAT number), but they're registered in different systems for different purposes. You may need both for EU trade.

Can an individual get an EORI number?

Yes, but only if you're conducting commercial customs operations. Private individuals importing personal goods for non-commercial use generally don't need one. If you're a sole proprietor or freelancer importing commercial goods, you can apply as a natural person with your personal tax ID.

How long does it take to get an EORI number?

It depends on the member state. The Netherlands and Ireland typically process applications in 1-5 business days. Germany can take 2-3 weeks. Belgium and Spain are usually 1-5 days. For non-EU applicants, add a few extra days since customs may need to verify your foreign business registration documents.

Do I need an EORI for imports under €150 after July 2026?

Yes. Starting July 1, 2026, the €150 de minimis threshold is eliminated. All goods entering the EU will require customs declarations, which means all parties in the import chain need EORI numbers. If you're using IOSS for VAT on low-value goods, you'll also need to ensure customs compliance with the new €3 duty requirement.

Do I need separate EORI numbers for the UK and EU?

Yes. Since Brexit (January 1, 2021), the UK and EU are separate customs territories. A GB EORI is valid only for UK customs operations. An EU EORI (from any of the 27 member states) is valid only for EU customs operations. If you trade with both, apply for both.

Last updated: May 2026. EU customs reform is ongoing — the €150 de minimis removal takes effect July 1, 2026, and the full Union Customs Code reform continues through 2028. For US tariff rates and HTS code lookup, use our calculator. For EU Combined Nomenclature codes, see our CN codes guide.