EORI & customs registrations

What is an EORI number?

The Economic Operators Registration and Identification (EORI) number is the gateway to EU customs operations. Established by Regulation (EC) No 312/2009 and now governed by the Union Customs Code (UCC, Regulation (EU) No 952/2013), the EORI is a unique identifier assigned to economic operators and other persons who interact with customs authorities across the European Union.

Think of it as your company's customs passport: without it, you cannot lodge customs declarations, apply for customs decisions, or benefit from any customs simplification or authorisation in the EU.

Since 2009, the EORI has replaced the various national identification systems that previously existed. This means one single EORI number is valid across all 27 EU member states - you do not need a separate registration for each country where you trade.

Who needs an EORI number?

An EORI number is mandatory for:

• Any business or person established in the EU that carries out customs operations (importing, exporting, or transit of goods)
• Any business or person not established in the EU that lodges a customs declaration in the EU, or applies for a customs decision (e.g., a Binding Tariff Information)
• Carriers of goods by sea, inland waterway, or air who are subject to the Import Control System (ICS2) - even if they are not the importer/exporter

It is not required for:

• Private individuals importing goods for personal use (below the duty-free threshold)
• Occasional importers who are private persons (though customs may still request identification)

In practice, if your company engages in any form of cross-border trade involving customs formalities - whether importing raw materials, exporting finished goods, or even transiting goods through the EU - you need an EORI number.

EORI number format

The EORI number follows a standardised format across the EU:

[Country Code][Up to 15 characters]

Examples:

• FR12345678901234 - France (uses the SIRET number)
• DE123456789012345 - Germany (uses the Zollnummer)
• NL123456789012345 - Netherlands
• BE0123456789 - Belgium (uses the enterprise number)
• GBPR12345678901 - United Kingdom (post-Brexit, GB-prefix for Northern Ireland traders under the Windsor Framework)

The characters after the country code vary by member state: some use existing national identifiers (tax number, company registration number, SIRET), while others issue a specific customs identifier.

How to apply for an EORI number

Application by EU member state

While the EORI system is EU-wide, the application process is managed by each member state's customs authority. You must apply in the member state where your company is established (i.e., has its registered office or a permanent business establishment).

Here is the process for key member states:

France - Apply through the SOPRANO portal (Sous-Portail des Opérateurs du Commerce International) managed by the Direction Générale des Douanes et Droits Indirects (DGDDI). The EORI is based on your SIRET number. Processing time: typically 1-3 business days.

Germany - Apply through the customs online portal (Zoll-Portal) or submit form 0870 to your local Hauptzollamt. The EORI is linked to your Zollnummer. Processing time: 3-5 business days.

Netherlands - Apply through the Dutch Customs portal (Douane.nl). You need a KVK (Chamber of Commerce) number. Processing time: 1-2 business days (one of the fastest in the EU).

Belgium - Apply through the MASP (Multi-Annual Strategic Plan) portal. The EORI is based on your enterprise number (KBO/BCE). Processing time: 2-5 business days.

Italy - Apply through the Agenzia delle Dogane e dei Monopoli portal. You need a codice fiscale. Processing time: 3-7 business days.

Spain - Apply through the AEAT (Agencia Tributaria) portal. Based on your NIF (tax identification number). Processing time: 1-3 business days.

Ireland - Apply through Revenue Online Service (ROS). Processing time: 1-5 business days.

For non-EU businesses: apply in the member state where you first lodge a customs declaration. Many non-EU operators apply through the Netherlands or Belgium due to faster processing and multilingual support.

Required documents

While specific requirements vary by member state, the following are typically required:

• Company registration certificate (or extract from the commercial register)
• VAT registration certificate
• Tax identification number
• Proof of address (registered office)
• Identity document of the legal representative
• Power of attorney (if applying through a representative)
• For non-EU businesses: proof of customs activity in the EU (contract with EU importer/exporter, warehouse agreement, etc.)

Timeline and validity

• Processing time: 1-7 business days (varies by member state, see above)
• Validity: indefinite - an EORI number does not expire
• Revocation: customs authorities may invalidate an EORI if it has not been used for customs operations for more than 2 years, or if the company ceases to exist
• Verification: you can verify any EORI number in the European Commission's EORI validation database

The REX system (Registered Exporter)

The Registered Exporter (REX) system is a separate but related registration that is critical for exporters seeking to benefit from preferential tariff treatment under certain EU trade agreements and the Generalised Scheme of Preferences (GSP).

What is REX?

Under the REX system, exporters self-certify the preferential origin of their goods by including a statement on origin in their commercial documents (invoice, delivery note, etc.). This replaces the traditional EUR.1 movement certificate for trade with countries that have adopted the REX system.

Who needs REX registration?

• EU exporters shipping goods to REX countries and claiming preferential origin under a trade agreement that uses the REX protocol
• GSP beneficiary country exporters shipping consignments exceeding EUR 6,000 to the EU
• Re-consignors in the EU or other countries forwarding goods and replacing origin statements

How to register

Apply to your national customs authority (the same authority that issues EORI numbers). You will need to provide:

• Your EORI number (prerequisite)
• Details of the goods you export and their origin
• Description of your production process (to demonstrate origin compliance)

Processing time is typically 2-4 weeks. Once registered, your REX number is published in the REX database and can be verified by importing country customs authorities.

AEO status - Authorised Economic Operator

The Authorised Economic Operator (AEO) programme is the EU's trusted trader scheme, providing significant benefits to companies that demonstrate high levels of customs compliance, financial solvency, and security standards.

Types of AEO

• AEOC (Customs Simplifications) - entitles the holder to streamlined customs procedures: fewer physical inspections, priority processing, simplified declaration procedures, and reduced guarantees.
• AEOS (Security and Safety) - entitles the holder to facilitations related to security: prior notification of border crossing, reduced data requirements for entry/exit summary declarations under ICS2, and recognition by partner countries with mutual recognition agreements.
• AEOC/AEOS (Combined) - both sets of benefits. Most large operators apply for the combined status.

Benefits of AEO status in 2026

With the full deployment of the Import Control System 2 (ICS2) across all transport modes (completed in 2024-2025), AEO status has become even more valuable:

• Reduced ICS2 data requirements - AEOS holders submit fewer data elements in entry summary declarations
• Lower inspection rates - customs risk analysis systems give AEO operators a lower risk score, resulting in fewer physical examinations (typically 50-80% fewer than non-AEO operators)
• Mutual recognition - the EU has AEO mutual recognition agreements with the US (C-TPAT), Japan (AEO), China (AEO), Switzerland, Norway, and others. AEO status in the EU gives you facilitation in these partner countries.
• Priority lane for CBAM - as the Carbon Border Adjustment Mechanism becomes fully operational in 2026, AEO operators benefit from simplified reporting requirements
• Guarantee waivers/reductions - reduced customs guarantee amounts (up to 70% for AEOC, 100% in some cases)
• Faster customs clearance - declarations are processed with priority, reducing border delays

How to apply for AEO

AEO application is submitted electronically through the EU Customs Trader Portal. Requirements include:

1. Valid EORI number (prerequisite)
2. Established in the EU customs territory
3. Demonstrated compliance history (no serious customs infringements in the past 3 years)
4. Satisfactory system of managing commercial and transport records
5. Proven financial solvency
6. Appropriate security and safety standards (for AEOS)

The assessment process takes 4-6 months on average and involves a physical audit by customs officials. Once granted, AEO status is valid indefinitely but subject to periodic reassessment.

EU Customs Single Window and UCC modernisation

The EU is progressively implementing its Single Window Environment for Customs, which will allow traders to submit all import/export regulatory information through a single digital interface, rather than dealing with multiple government agencies separately.

What is changing?

Under the EU Single Window Environment for Customs regulation (in force since 2022, with phased implementation through 2025-2031):

• Centralised data submission - instead of submitting the same data to customs, health authorities, food safety agencies, market surveillance bodies, and environmental agencies separately, you will submit it once through the customs single window
• Automated certificate verification - digital certificates (phytosanitary, veterinary, CITES, dual-use licences) will be verified automatically during customs clearance
• Real-time compliance checking - the system will check your declarations against all applicable regulatory requirements in real time

Impact on EORI holders

Your EORI number will become even more central to your operations, as it will serve as the single identifier across all regulatory interfaces in the customs single window. Companies should ensure their EORI data is accurate and up to date, as discrepancies will trigger delays in the new integrated system.

Customs broker selection

Given the increasing complexity of EU customs operations, choosing the right customs broker is critical:

• Licensing and authorisation - verify that the broker is properly licensed in your member state
• AEO status - prefer brokers who are AEO-certified; their lower risk profile benefits your consignments
• Specialisation - choose a broker experienced with your product type (chemicals, food, electronics, textiles, etc.) and trade lanes
• Technology - ensure the broker supports electronic filing, can interface with your ERP system, and is ready for the EU Single Window
• Representation type - understand the difference between direct representation (broker acts in your name and on your behalf - you are the declarant) and indirect representation (broker is the declarant and shares liability with you)