EU Customs Clearance Process: EORI, Tariff Classification, Duties and VAT — Step-by-Step

An EORI (Economic Operators Registration and Identification) number is required for any business importing goods into the EU. Apply through the customs authority of the EU member state where your business is established or where you first import. For non-EU businesses, apply in the first EU country of import — for example, if your goods enter via Rotterdam, apply to Dutch Customs (Douane). The application is free and typically processed within 5-10 working days. Once issued, the EORI number is valid across all 27 EU member states — you use the same number for customs declarations in every EU country. The format is: country code + unique identifier (e.g., NL123456789000 for a Dutch-issued EORI).

Import duties are calculated as a percentage of the customs value, which is the CIF value (Cost + Insurance + Freight to the EU border). For example, if goods cost €10,000, shipping is €1,500 and insurance is €200, the customs value is €11,700. At a 6.5% duty rate, the duty payable is €760.50. To find the applicable rate: (1) identify the CN code for your product using the TARIC database (ec.europa.eu/taric); (2) check the third-country duty rate for that CN code; (3) check if a preferential rate applies under an EU free trade agreement (e.g., with UK, Canada/CETA, Japan/EPA, Vietnam); (4) check for additional duties — anti-dumping duties can add 30-80% for certain Chinese steel products, and Section 232-style measures may apply. EU duty rates are generally lower than US tariff rates for the same products.

Standard documentation for EU customs clearance: (1) commercial invoice showing the seller, buyer, goods description, value, and Incoterms; (2) packing list with weights, dimensions and package counts; (3) bill of lading (sea freight) or airway bill (air freight); (4) certificate of origin (if claiming preferential duty rates under an FTA); (5) import license or permit for regulated goods (e.g., CE marking certificates for electronics, phytosanitary certificates for plant products); (6) EORI number of the importer; (7) customs declaration (SAD — Single Administrative Document, filed electronically). For goods stored in an EU FBA warehouse, you also need proof of the warehouse address and your VAT registration in the storage country. Missing documents cause customs holds — the most common delay is a missing or incorrect CN code.

For Amazon FBA, the seller (not Amazon) is the importer of record. This means: (1) you need your own EORI number; (2) you need a VAT registration in the country where the FBA warehouse is located (e.g., Germany for FBA DE); (3) you must arrange customs clearance — Amazon does not act as your customs broker. Most sellers use a freight forwarder who handles both shipping and customs clearance. The forwarder files the SAD on your behalf. Key pitfall: if you store goods in multiple EU countries through Amazon Pan-EU, you need VAT registration in each storage country. Also, Amazon charges import fees deposit at delivery — this is an estimate, not the actual duty/VAT. For precise cost control, use your own customs broker and Article 23 deferment (Netherlands) or similar schemes.

The EU offers several simplified customs procedures: (1) Simplified Declaration Procedure (SDP) — allows authorised importers to submit a simplified customs declaration followed by a supplementary declaration within a set period; (2) Entry in the Declarant's Records (EIDR) — goods are cleared by entering them directly into the importer's accounting system, without presenting goods at the border; (3) Authorised Economic Operator (AEO) status — certified importers get faster clearance, fewer physical inspections, and priority treatment. To qualify for AEO, you need: a clean compliance record over 3 years, adequate financial standing, and appropriate security/safety standards. AEO certification takes 3-6 months to obtain but significantly reduces clearance times. For small sellers shipping ≤€150 consignments, IOSS is the most relevant simplification — it bypasses standard customs duty and VAT-at-border entirely.