Economic Operators Registration and Identification (EORI)
The mandatory identification number required by European customs authorities for commercial entities importing or exporting goods into the European Union and the United Kingdom, facilitating electronic clearance and zero-duty GSP+ preferences.
- Legal Authority
- UCC Reg. (EU) 952/2013 Art. 9
- Managing Agency
- DG TAXUD & Member States
- Number Format
- ISO Country Code + National ID
- Validation System
- Central EOS/EORI Database
- Scope
- 27 EU Member States & UK
The Digital Passport for European Customs Clearance
Established under Union Customs Code (UCC) Article 9, an EORI number is a unique European identification number assigned by a customs authority in an EU member state to economic operators engaged in customs activities.
Mandatory Declarations
Required on all Entry Summary Declarations (ENS), Single Administrative Documents (SAD), and national electronic customs filings (ATLAS, DELTA, AGS, PLDA, AIDA).
- Electronic manifest transmission
- Pre-arrival safety and security filings
Single EU-Wide Validity
An EORI number issued by any EU member state is recognized and valid across all other 26 member states without secondary national registrations.
- One entity, one single EORI number
- Central EOS database synchronization
Duty & VAT Postponement
Enables import VAT deferment authorizations (such as French ATVAI, Belgian ET 14.000, and Dutch Article 23 reverse-charge accounting).
- Eliminates cash outlays at EU ports
- Automated cross-border reconciliation
EORI Structure Across Major European Sourcing Destinations
An EORI number consists of a two-letter ISO 3166-1 alpha-2 country code followed by an alphanumeric character string assigned by national customs authorities.
| Destination Country | Prefix | Structure Description | Example Syntax | National Customs Portal |
|---|---|---|---|---|
| Germany | DE | DE + 15 digits (Customs Master Data / Stammdaten) | DE123456789012345 | German Zoll (Generalzolldirektion) / ATLAS System |
| France | FR | FR + 14-digit SIRET number (SIREN + NIC) | FR12345678900012 | French Douane / DELTA Platform |
| Netherlands | NL | NL + 9-digit RSIN (Legal Entities) or BSN (Sole Traders) | NL123456789 | Dutch Douane / AGS & DVA |
| Belgium | BE | BE + 10-digit Enterprise Number (KBO / BCE) | BE0123456789 | Belgian Douane / PLDA & IDMS |
| Italy | IT | IT + 11-digit Partita IVA or 16-char Codice Fiscale | IT12345678901 | Agenzia delle Dogane / AIDA |
| United Kingdom | GB | GB + 9-digit VAT number + 000 (or 12-digit pseudo-VAT) | GB123456789000 | HMRC Customs Declaration Service (CDS) |
How Buyer EORI and Seller REX Unlock 0% EU GSP+ Duty
To successfully claim 0% preferential customs tariffs on Philippine apparel shipments entering the EU, both the buyer and seller identifiers must align on commercial export documentation.
1. The Philippine Exporter Identifier: REX
The seller in the Philippines provides an active Registered Exporter (REX) number authenticated by the Philippine Bureau of Customs (BOC) and DG TAXUD.
- Origin self-certification on commercial invoices
- Waives standard 12% MFN import tariff on apparel
2. The European Importer Identifier: EORI
The European consignee or importing entity provides their active EORI number for customs electronic lodging and clearance authorization at port of entry.
- Direct electronic linkage to buyer customs profile
- Automatic application of preferential duty rates
Clearance Equation for Philippine Apparel Exports
[PHShirt Certified REX Origin Statement] + [European Buyer Valid EORI Number] = 0% Customs Duty Release at EU Gateway Ports (Hamburg, Bremerhaven, Rotterdam, Antwerp, Marseille, Genoa).
Commercial Invoice Presentation Standard
Every commercial invoice issued by PHShirt for European consignments explicitly embeds the buyer EORI number alongside our REX certification statement.
=============================================================
EXPORTER: PHShirt Manufacturing Corp. (Davao City, Philippines)
EXPORTER REX NO: PHREX[Approved Registration Number]
CONSIGNEE: European Apparel Distributorship GmbH (Hamburg, Germany)
CONSIGNEE EORI NO: DE123456789012345
CONSIGNEE VAT ID: DE987654321
PORT OF LOADING: Davao International Container Terminal (DICT)
PORT OF DISCHARGE: Port of Hamburg (DEHAM)
INCOTERM: FOB Philippines / CIF Hamburg (Incoterms 2020)
STATEMENT ON ORIGIN:
"The exporter of the products covered by this document (customs authorization
No PHREX[Approved Number]) declares that, except where otherwise clearly
indicated, these products are of Philippine preferential origin under EU GSP+."
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How European Buyers Obtain and Validate an EORI Number
A straightforward one-time administrative process through national customs authorities before lodging commercial import entries.
Entity Establishment
EU-established companies register in their home member state where their registered office or principal place of business is located.
Online Application
Submit digital application via national customs portal (Zoll Bürger- und Geschäftskundenportal, Douane.gouv.fr, Belastingdienst).
Central Activation
Customs authority issues EORI within 1 to 5 business days and syncs data to the central DG TAXUD EOS/EORI database.
Public Validation
Verify active status online via the European Commission public EORI validation portal before initiating freight operations.
European EORI & Customs Compliance FAQ
Practical answers to common operational questions regarding EORI numbers, EU customs clearance, and Philippine garment exports.
Do I need an EORI number if I am already VAT registered in Europe?
Yes. VAT registration alone is insufficient for customs clearance. While national tax offices manage VAT for domestic commerce, customs administrations mandate a dedicated EORI number for cross-border declarations. In many member states (like France and Italy), your EORI number incorporates your VAT or company registration number, but it must be explicitly activated in the customs database.
Can a non-EU company obtain an EORI number?
Yes. Non-EU economic operators that lodge customs declarations, transit documents, or entry summary declarations within the European Union must register for an EORI number in the first EU member state where they perform customs activities.
Does a UK EORI number work in the European Union post-Brexit?
No. Post-Brexit, GB EORI numbers (starting with GB) are valid exclusively for UK customs clearance via HMRC. To import goods into EU member states, businesses must hold an EU EORI number issued by an EU member state authority (unless operating under specific Northern Ireland XI protocols).
What happens if our EORI number is missing on the shipping documents?
Shipments arriving at European container ports without a validated consignee EORI number will experience customs clearance holds. Port terminal operators cannot release cargo into free circulation until the electronic declaration is amended with an authenticated EORI number. PHShirt ensures all commercial invoices and manifests embed your verified EORI prior to container departure.
Connect with Our European Trade Logistics Desk
Direct B2B communication for wholesale garment manufacturing, EU GSP+ zero-duty documentation, EORI invoice validation, and FOB/CIF quotations.
Customs & European Trade Regulatory Authorities
- European Commission DG TAXUD (EORI System)
- Directorate-General for Taxation and Customs Union (DG TAXUD) Guide
- Registered Exporter (REX) System Guide
- German Federal Customs Administration (Generalzolldirektion) Guide
- Federal Ministry of Finance (BMF) Guide
- German Customs ATLAS Clearance System Guide
- Germany Trade & Invest (GTAI) Guide
- Federal Ministry for Economic Affairs (BMWK) Guide
- German Supply Chain Act (LkSG) Guide
- Philippine to Germany Sourcing Guide
- Philippine to France Sourcing Guide
- Davao International Container Terminal (DICT)
- PHShirt Products & Services
Customs legislation, EORI validity, and trade procedures are established by European Union regulations and national customs administrations. Contact our export desk for commercial invoice setup and quotation support.