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What Is EORI: The Must-have Customs Number for Importing into Europe

JWhelp 2026 ~8 min read

Importing goods from China into Europe, you keep meeting one word: EORI. Without it, goods cannot clear customs and get stuck. What is EORI, who needs it, and how do you apply? This guide explains this must-have number for importers.

What is EORI

EORI (Economic Operators Registration and Identification) is the EU's unique identifier at customs for any business doing import/export in the EU. Think of it as the "customs ID card" for import/export companies. If you have goods to import from outside the EU (e.g. China) or to export from the EU, you need a valid EORI to clear customs. Without EORI, clearance simply does not work.

In one line
  • Goods importing into the EU → you must have EORI, or clearance fails
  • EORI is usually tied to your company's country / VAT and is valid EU-wide

Who needs EORI

EORI and VAT

EORI and VAT are different numbers but closely related. EORI is for customs identification; VAT is for value-added tax administration. You usually apply for EORI after registering the company and obtaining a VAT number, and the EORI is often generated from your company details. An EORI applied for in one member state is valid across the whole EU.

NumberPurposeWhen needed
EORICustoms clearance identityWhen importing / exporting goods
VATVAT levy and filingWhen selling goods in the EU
EPRExtended producer responsibilitySelling goods with recovery duties
Import-related numbers (for reference only)

Who is the Importer of Record (IOR) matters

Clearance needs an "Importer of Record" bearing import VAT and duty. Who takes this role directly affects tax treatment and cost allocation. Using your own company as importer needs a valid EORI and VAT; a poor arrangement can create non-recoverable import VAT and add cost.

Two common IOR arrangements

One: use your own European company as importer (needs valid EORI + VAT), so import VAT is recoverable as input tax — suited to sellers with a local entity. Two: use a third-party import solution, but watch carefully whether import VAT ownership and the recovery chain stay intact; a poor setup creates non-recoverable cost.

FAQ

I trade in several EU countries — do I need multiple EORIs?

Usually one EORI is valid EU-wide. But it depends on your company structure and operations; in some cases you may need extra handling in a specific member state.

How long does EORI take?

With company and VAT details in place, EORI is usually quick. The key is having the prerequisite company registration and VAT ready first.

EORI is the "pass" for goods entering Europe, but only one link in the import compliance chain. Company registration, VAT number and importer structure must be planned together so your goods clear smoothly with costs under control.

Further reading • Landing guideEurope company registration & import complianceCompany registration, VAT, EORI and customs clearance

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