Identifiers, valuation, bonds and origin · The importer identifier
EORI number
An EORI is the identifier customs uses for your business. Without one, the entry cannot be filed in your name.
Key facts
| What it is | An Economic Operators Registration and Identification number used by customs in the EU and some other jurisdictions |
|---|---|
| Who needs it | Importers and exporters established or represented in the customs territory, including non-EU businesses in many cases |
| Difference from VAT | An EORI identifies the operator for customs; a VAT number identifies the business for tax. They are related but not interchangeable |
| UK | Great Britain uses a GB EORI; Northern Ireland has specific arrangements |
| Check | The name and address on the EORI must match the importer of record |
| Official source | The customs authority EORI validation service for the destination |
The importer identifier
An EORI tells customs which legal entity is importing. It is not a licence and it does not grant relief; it makes the entry attributable. If the number belongs to a freight forwarder or a consultant, the entry may still be filed, but the importer of record and the duty liability can sit somewhere other than where the seller expects.
Check the EORI before the first shipment and again after a company name or address change. A mismatch between the EORI record and the commercial invoice is a common cause of a held entry.
EORI, VAT and the importer of record
A VAT number and an EORI can look similar but serve different systems. VAT registration drives tax reporting and recovery; the EORI drives the customs entry. Some countries issue both, some require separate applications, and the formats differ.
Decide who should be the importer of record before the goods ship. If the marketplace or the freight forwarder is the importer, the seller may not be able to recover import VAT in the same way. That decision belongs in the landed-cost model, not in a last-minute email.
Frequently asked questions
Can I use my forwarder's EORI?
A forwarder can act as a representative, but the importer of record and the duty liability may then sit with the forwarder or with you under the representation agreement. Clarify the arrangement in writing.
Is an EORI the same as a VAT number?
No. They are separate identifiers for separate systems, even when the same authority issues both.
Do I need a separate EORI for each country?
The EU uses an EORI valid across the union, while the UK has its own GB EORI. Other jurisdictions have their own identifiers.
What if my company details change?
Update the EORI record and tell your broker before the next entry. A stale name or address can hold the shipment.
Ask a compliance question
Free first answer by email. Tell us the destination, the product and the channel — we will point you to the rule and the official source. No obligation, no sales sequence.