EORI numbers for businesses outside the EU

What is an EORI number?

EORI stands for Economic Operators Registration and Identification. It is the EU's customs identification number for businesses: it identifies the parties in customs declarations and other customs filings. One EORI number is valid in every EU member state, so there is no separate number per country.

EORI registration is a customs registration, and it is separate from VAT registration: getting an EORI number does not register you for VAT. If you plan to hold stock in Sweden, VAT is a setup of its own – our guide to EU VAT for non-EU sellers covers it.

Does a non-EU business need an EORI number?

Businesses established in the EU need an EORI number for their customs activities. For a business outside the EU, the answer is less automatic: you need your own EORI number only if you carry out certain customs activities in the EU yourself.

Whether that applies to you depends on how the import is set up. So the first question is not “how do I get an EORI number?” but “does my setup need one?” Questions to settle with your agent:

• who lodges the import declaration, and in whose name;
• whether an EU-established company, for example one in your own group, imports the goods instead of your business;
• which customs activities your business carries out in the EU itself.

Your customs agent will tell you whether your setup needs your own EORI number. Settle it before your first shipment, not when the goods are already on their way.

How do you get an EORI number as a non-EU business?

You apply to the customs authority of the EU country where your business first carries out a customs activity that requires one. If that country is Sweden, the application goes to Swedish Customs (Tullverket) and is free of charge.

Tullverket asks applicants from outside the EU for:

• a company registration certificate;
• documents, such as invoices or transport documents, showing that your first customs activity in the EU takes place in Sweden.

One business, one number. A business can hold only one valid EORI number. If you already have one issued by another EU country, you keep using it – it is valid in Sweden too – and you do not apply again.

Is a UK (GB) EORI valid in the EU?

No. An EORI number issued by the UK – the ones starting with GB – is not valid for customs formalities in the EU. UK brands use their GB EORI number for the UK side of the shipment.

On the EU side, a business that is not established in the EU generally cannot lodge the import declaration itself. The import into Sweden is therefore normally handled by an EU-established customs representative, or the goods are imported by an EU-established company – both routes are described below. Businesses in Northern Ireland with an XI EORI number are covered by separate rules.

Shipping from Great Britain? Our page for UK brands selling into the EU covers the rest of the route.

Who lodges the import declaration for a non-EU business?

Under the current EU customs rules, Swedish Customs states that a business established outside the EU cannot itself be the declarant on a customs declaration, apart from limited exceptions. A non-EU brand therefore typically works with an EU-established customs agent, often called a broker. Another route is for an EU-established company to import the goods.

An EU customs agent declares on your behalf

The agent lodges the import declaration in its own name on your behalf. This is called indirect representation. Under EU law, both the agent and your business can then be held liable for the customs debt. You and your agent agree on the setup and the power of attorney before the goods are shipped.

An EU company imports the goods

Here an EU-established company, for example one in your own group, imports the goods instead of your business.

Where Primepack fits

We are your warehouse and fulfillment partner in Gothenburg – not the importer and not the declarant. We coordinate the customs clearance of your bulk shipment with our customs partners, who can lodge the import declaration on your behalf as your customs agent. They will also tell you whether your setup needs your own EORI number. See how EU fulfillment works for the whole route, from bulk shipment to first order.

What documents do you need for EU customs clearance?

For a commercial bulk shipment into the EU, your customs agent will typically ask for:

• the commercial invoice;
• a packing list;
• the transport document, such as a bill of lading or an air waybill;
• the commodity code for each product.

If you want to claim a reduced or zero duty rate, for example under a trade agreement, the goods must meet the applicable rules of origin and you need the required proof of origin. Some products also need licenses, permits or certificates.

Accurate product descriptions matter before arrival too, because carriers and, in some cases, other parties in the supply chain must file advance safety and security data for goods entering the EU. And keep your documents on file after clearance: Swedish Customs can ask to see supporting documents after the declaration.

How do I find the duty rate for my products?

The EU applies one common customs tariff in all member states. The duty on your product depends on two things:

• its commodity code – the tariff classification of the product;
• its origin – where it was made, not where it was shipped from.

You can look up the rate free of charge in:

• the EU's Access2Markets tool (My Trade Assistant);
• the EU TARIC database;
• Tulltaxan (Taric), Swedish Customs' search, which offers the same information.

Where the duty is a percentage, it is calculated on the customs value: generally the value of the goods plus shipping and insurance up to the EU border. Import VAT is charged separately and is not included in the EU TARIC database, and some goods also carry excise duty.

Preferential rates from a trade agreement only apply when the goods meet the origin rules and the right proof of origin is available. Some products and origins also carry extra duties, such as anti-dumping duties. Which trade rules matter for you depends on where your goods are made – our pages for brands from the United States, Canada, Australia and the United Kingdom go through each market.

Rates and trade measures change, so check the rate that applies at the time of import. If you are unsure how your product is classified, your customs agent can advise. You can also apply for a Binding Tariff Information (BTI) decision, which is generally valid for three years throughout the EU.

This guide is about stock imported in bulk. Separate, temporary rules apply to low-value parcels sent directly to EU consumers from outside the EU – see IOSS explained.

Planning your first bulk shipment to Gothenburg? Tell us what you sell – we coordinate the customs clearance of your bulk shipment with our customs partners and guide you through the EORI question.