# EORI and Customs Readiness Checklist for Manufacturers > Source: https://netray.co/tools/eori-and-customs-readiness-checklist-for-manufacturers > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer A 32-point checklist covering EORI numbers, customs agents, classification, valuation, origin and record keeping for EU and UK trade. ## Category compliance-legal ## Region European Union ## Audience - Logistics manager - Customs specialist - Supply chain manager ## Tool **Kind:** checklist **Scoring Note:** Customs rules change and differ between the EU and the UK. Use the unticked items to brief your customs broker or compliance adviser and verify details on the official customs authority sites. **Groups:** #### Registration and identity **Items:** **Text:** Each legal entity that imports or exports has an EORI number, held for the correct jurisdiction (EU member state, GB or XI) **Critical:** true **Text:** EORI numbers are recorded in the ERP on the company, plant and customer or supplier master where relevant **Critical:** true Checked that EORI numbers of key trading partners validate in the official EU or UK validation services Considered Authorised Economic Operator (AEO) status or other simplifications and noted eligibility Ensured the name and address on the EORI registration match the company's legal details #### Representation and systems **Items:** **Text:** Chosen a customs broker or forwarder and signed an agreement covering scope, fees and liabilities **Critical:** true **Text:** Decided between direct and indirect representation and understood who is liable for duties and VAT **Critical:** true Set up access to the customs systems needed, such as national import and export systems or the UK Customs Declaration Service Clarified who files entry summary declarations for air and sea freight, and the data required in advance Documented how deferment accounts or guarantees are set up and who monitors the balance Defined an escalation contact for held or inspected consignments #### Classification, valuation and origin **Items:** **Text:** Every traded item has a commodity (tariff) code on the item master, reviewed by someone qualified **Critical:** true Binding tariff information was considered for high-value or ambiguous items **Text:** Customs value is built from transaction value plus assists, royalties and transport and insurance where required **Critical:** true Incoterms used in contracts are recorded and matched to the valuation method **Text:** Country of origin is determined with a documented basis for non-preferential and preferential origin **Critical:** true Supplier declarations or origin statements are collected and valid Preferential trade agreements applied (for example EU-UK TCA) and rules of origin proofs are retained Controlled goods, dual-use items and sanctions screening are checked before shipping #### Declarations and documents **Items:** **Text:** Commercial invoice has the data customs needs: parties, EORI, codes, values, Incoterm, origin and weights **Critical:** true Packing lists match the invoice and the shipment physically Transport documents (bill of lading, air waybill, CMR) are obtained and reconciled Licences, certificates and product conformity documents are available for regulated goods Export evidence is collected for zero-rated or exempt supplies Temporary admission, inward processing or returned goods procedures are used where relevant #### Duties, taxes and records **Items:** **Text:** Import VAT treatment is defined: payment at border, deferment or postponed accounting **Critical:** true Anti-dumping, safeguard and CBAM obligations were checked for covered goods **Text:** Customs entries and supporting documents are retained for the required period in a retrievable form **Critical:** true Entries are reconciled to the ERP goods receipts and landed cost postings each month Post-clearance corrections are logged and corrected with the authority when errors are found Staff handling shipments are trained on the rules and on what to send to the broker ## Content **Intro:** An EORI number identifies a business in customs transactions, but getting goods cleared smoothly takes more than having one. This checklist covers the registration, representation, classification, valuation, origin and record-keeping items that manufacturers trading with the EU and the UK should have in place. **Sections:** #### How to use this checklist **Body:** Walk through each group with your logistics, finance and procurement leads. Tick what you can evidence, for example a registered EORI, a signed broker agreement or tariff codes on the item master. Export the result and give it to your customs broker so they can see what you already have and what is missing. Re-run it before opening a new trade lane, adding a plant or changing forwarders, because those changes often invalidate earlier assumptions. #### Understanding EORI numbers **Body:** EORI stands for Economic Operators Registration and Identification. In the EU the number is issued by a member state and begins with its country code. In Great Britain it starts with GB followed by digits, and a separate XI-prefixed number is used for certain Northern Ireland movements. A number from one jurisdiction does not automatically cover another, so a company moving goods in several territories may need more than one. Validate partner numbers in the official validation tools rather than relying on invoice text. **Bullets:** - EU EORI: member state code followed by a national identifier - GB EORI: GB prefix and a numeric identifier - XI EORI: used for Northern Ireland protocol movements - Record the EORI against each legal entity, not the group #### Where manufacturers go wrong **Body:** Delays and penalties usually trace back to data on the item master and the commercial invoice. Wrong tariff codes change duty rates and licensing, missing assists understate customs value, and vague origin claims cause preference to be refused. Another risk is unclear representation: if the broker acts as indirect representative, they may be jointly liable and will expect strong controls. Make sure invoices, packing lists and transport documents agree, since mismatches trigger inspection. #### ERP notes **Body:** Store EORI numbers, tariff codes, origin and preference flags on the item and business partner masters, and make them required fields for items that cross borders. Post duties and import VAT through dedicated accounts, and reconcile broker entries to receipts to catch landed cost errors. If your ERP has a trade or customs module, check how it handles restrictions, licences and Intrastat, and test with a few real shipments before relying on it. **Cta:** If your customs data lives across several systems, Netray can help build a read-only view that flags items without tariff codes, origin or EORI before a shipment is booked. **Faq:** #### Who needs an EORI number? **Answer:** Generally any business that moves goods across the customs border of the EU or the UK needs one, whether importing or exporting, though some low-value or occasional cases differ. Check the rules of the relevant customs authority. #### Is an EU EORI valid in the UK? **Answer:** No. An EU EORI does not cover declarations in Great Britain, and a GB EORI does not cover the EU. If you trade both ways you may need numbers from each jurisdiction. #### Does a customs broker remove my responsibility? **Answer:** Not entirely. With indirect representation the broker shares liability, but you remain responsible for supplying accurate data such as classification, value and origin. Keep your own records and review the entries filed on your behalf. #### How long should customs records be kept? **Answer:** Retention periods vary by authority and by record type, commonly several years. Confirm the period with the relevant customs authority and keep records in a form that can be produced on request. ## Search terms eori checklist, eori number requirements, customs checklist for importers, eu uk customs readiness, customs broker authorisation checklist, import export compliance checklist manufacturer, eori number gb xi eu, customs declaration checklist --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json