What Is an EORI Number? A Practical Guide for Non-EU Businesses
Publication Date: June 29, 2026
Read Time: 8 minutes
Target Audience: Non-EU e-commerce brands, logistics managers, and export coordinators shipping to the European Union
Introduction
If your first shipment to the EU is delayed because customs requests an EORI number, your goods can sit at the border for days.
An EORI number is often one of the first customs requirements businesses encounter when shipping goods into the European Union. Fortunately, obtaining one is usually straightforward, provided you apply in the right country.
Many brands assume they do not need one. Others are unsure how to get one or which country to apply in. Some confuse it with a VAT number or IOSS registration.
So, what is an EORI number? In simple terms, it is the unique customs identification number that allows businesses to interact with EU customs authorities.
This guide explains what an EORI number is, who needs one, how to apply, and the common mistakes that cause delays and extra costs.
What Is an EORI Number?
EORI stands for Economic Operators Registration and Identification. It is a unique identifier assigned by EU customs authorities to economic operators involved in customs-related activities.
The EORI number serves as a common reference across all EU member states. Once issued by one EU country, it is valid throughout the customs territory of the European Union for customs purposes.
An EORI number consists of:
A two-letter country code of the issuing member state (e.g., NL, FR, DE)
An identifier that is unique in that member state, up to 15 alphanumeric characters
For example, a Dutch EORI number starts with NL followed by a unique number. A French EORI starts with FR, and so on.
Who Needs an EORI Number?
The requirement depends on who you are and what you are doing.
Established in the EU
Any economic operator established in the EU customs territory must have an EORI number before engaging in customs activities. This applies to sole proprietors, partnerships, incorporated companies, and non-EU companies that have established a legal entity within the EU.
Not Established in the EU
Non-EU businesses must have an EORI number if they carry out any of the following activities:
Lodging customs declarations
Lodging entry summary declarations (ENS)
Lodging exit summary declarations (EXS)
Lodging declarations for temporary storage
For non-EU companies, the EORI number is typically assigned by the member state where their first customs operation takes place. The choice of member state is often linked to where your goods first enter the EU. It is not always a free strategic choice.
Who does NOT need one
Private individuals bringing their own possessions into the EU (not for commercial purposes)
Businesses that do not carry out customs formalities involving the EU’s external border
Do You Need an EORI for IOSS?
This is a common source of confusion.
IOSS (Import One-Stop Shop) is a VAT collection scheme for low-value B2C shipments under €150. It simplifies VAT collection but does not eliminate the need for customs declarations.
For IOSS shipments, VAT is already collected at checkout. The customs declaration requires the IOSS identification number to obtain the import VAT exemption. The carrier submits the declaration, typically using their own EORI number as the declarant.
In many IOSS shipping models, the carrier submits the customs declaration using its own EORI. Whether you need your own EORI depends on your role in the customs process.
A UK business shipping to the EU with a UK EORI number (GB prefix) will find that this number is not valid for customs clearance in the EU after Brexit. You will generally need an EU-issued EORI number (e.g., NL, FR, BE prefix).
If your logistics provider acts as the customs declarant, they will generally use their own EORI. If you act as the Importer of Record, you normally need your own EU EORI.
EORI vs VAT Number: What's the Difference?
These two numbers are often confused, but they serve different purposes.
| EORI | VAT Number | |
|---|---|---|
| Purpose | Customs identification for import/export declarations | Tax identification for VAT collection and reporting |
| Issued by | Customs authority | Tax authority |
| Required for | Customs clearance, entry/exit summary declarations | Charging and reclaiming VAT |
| Validity | Valid across all EU member states for customs purposes | Valid only in the issuing country for tax purposes |
Note: If you already have a VAT number in the EU country of import, your EORI number is often directly linked to it. In countries like Belgium and the Netherlands, customs uses the VAT number as the basis for the EORI number (usually with a country code prefix). The numbers are separate registrations, but they can be linked. The exact structure differs between member states.
A non-EU business can have an EORI number without having a VAT number. The two are independent.
Which EU Country Should You Apply In?
For non-EU businesses, the choice of which member state to apply in is often determined by where your first customs operation takes place.
Practical considerations:
| Factor | What to consider |
|---|---|
| Entry point | Where do your pallets arrive? If you ship through Belgium, you may need to apply in Belgium. |
| Processing times | Processing times differ between member states. |
| Language | The application process is typically in the local language. English is available in some countries (e.g., Netherlands, Ireland). |
| Carrier preference | If you use a freight forwarder, they may have a preference for a specific member state. |
Important: If you ship through a relay hub in Belgium, applying for a Belgian EORI number is often appropriate when Belgium is the first point of customs entry into the EU. Your first customs operation takes place at the Belgian border.
How Kontor of Bruges Supports Your EORI Setup
We do not act as your Importer of Record or customs broker. However, we help you avoid operational mistakes that cause delays.
What we do:
Review your commercial invoice data to ensure EORI numbers are correctly formatted
Flag missing or incorrect EORI details before your pallet leaves your country
We review documentation before goods leave the country of origin, helping reduce customs delays upon arrival
What we do not do:
Register for EORI on your behalf
Act as your Importer of Record
Use our own EORI number for your shipments
Provide tax or legal advice on EORI requirements
You remain responsible for your customs compliance. We help you execute it correctly.
If your business uses Belgium as its first point of entry into the EU, ensuring your customs documentation is complete before departure can help prevent unnecessary delays.
Kontor of Bruges supports non-EU businesses with documentation reviews and relay hub operations for shipments entering the European Union.
How to Apply for an EORI Number
If you’re wondering how to apply for an EORI number, the process varies slightly between EU member states, but the overall steps are similar.
For EU-based businesses:
Apply through the customs authority of the member state where your business is established
Complete the application form on the national customs portal
Provide business registration and tax identification details
Receive your unique EU EORI number
For non-EU businesses:
Determine the member state where your first customs operation will take place
Apply through that country’s customs authority
Provide business details (name, address, registration number)
Provide VAT number if applicable
Wait for verification and receive your EORI number
Cost: The EORI number is issued free of charge. There is no application fee.
Processing time:
Processing times vary by member state and workload
Some countries offer digital issuance
Official guidance:
For businesses using a Belgian relay hub:
If your goods enter the EU through Belgium, you can apply for a Belgian EORI number. The process is handled through the Belgian customs authority. You remain responsible for the application itself, but your logistics partner can help you understand the requirements for your specific shipping structure.
Common Mistakes to Avoid
Mistake 1: Assuming you don’t need one
Many non-EU brands assume that because they use a carrier or freight forwarder, they do not need an EORI number. If you act as the Importer of Record, you need one. If you are not sure, check with your logistics partner.
Mistake 2: Assuming a non-EU EORI is valid in the EU
EORI numbers issued outside the European Union are generally not valid for customs formalities within the EU. For example, UK EORI numbers (GB prefix) are no longer accepted for EU customs declarations following Brexit. Businesses acting as the Importer of Record in the EU will generally need an EU-issued EORI number.
Mistake 3: Confusing EORI with VAT number
These are different numbers with different purposes. An EORI number is for customs. A VAT number is for tax. You may need both, but they are not interchangeable.
Mistake 4: Waiting until the shipment is ready
You must have an EORI number before you submit a customs declaration. Waiting until the goods are at the border causes delays.
Frequently Asked Questions
Do I need an EORI number for B2C shipments?
Yes, if you are the Importer of Record. The requirement applies to all commercial shipments, regardless of whether they are B2C or B2B.
Do I need an EORI number for every EU country?
No. One EORI number is valid across all EU member states for customs purposes. You do not need separate numbers for each country.
Can I apply for an EORI before my first shipment?
Yes. It is advisable to apply well before your first shipment to avoid delays.
Can I use a carrier’s EORI number?
If you ship under DDP and your carrier or freight forwarder handles the customs clearance, they may use their own EORI number as the declarant. Whether you need your own EORI depends on whether you are acting as the Importer of Record within the customs structure. Always confirm the customs structure with your freight forwarder or customs representative.
How long does an EORI number last?
EORI numbers do not expire. They remain valid until the business activities cease or the number is invalidated. The record is kept for 10 years after invalidation.
What if I only ship under IOSS?
IOSS covers VAT collection, not customs clearance. If your shipments are cleared through customs, a customs declaration is required. Whether you need your own EORI number depends on who acts as the declarant. In most IOSS scenarios, the carrier uses their own EORI.
Final Thoughts
An EORI number is a mandatory requirement for non-EU businesses that act as Importer of Record for shipments entering the EU. The application is free, typically takes a few working days, and one number works across all EU member states for customs purposes.
The key decisions are: which member state to apply in, and whether you need your own number or can rely on your carrier or freight forwarder.
For businesses whose first customs operation takes place in Belgium, applying for a Belgian EORI number is often appropriate.
Applying before your first shipment helps prevent avoidable customs delays and keeps your supply chain moving.
Kontor of Bruges operates a relay hub on the Flemish coast in Belgium. We process consolidated DDP shipments and support non-EU brands with EU parcel distribution infrastructure.