EORI & Customs Readiness Checklist (Free)

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Registration and identity

Each legal entity that imports or exports has an EORI number, held for the correct jurisdiction (EU member state, GB or XI)CRITICALEORI numbers are recorded in the ERP on the company, plant and customer or supplier master where relevantCRITICALChecked that EORI numbers of key trading partners validate in the official EU or UK validation servicesConsidered Authorised Economic Operator (AEO) status or other simplifications and noted eligibilityEnsured the name and address on the EORI registration match the company's legal details

Representation and systems

Chosen a customs broker or forwarder and signed an agreement covering scope, fees and liabilitiesCRITICALDecided between direct and indirect representation and understood who is liable for duties and VATCRITICALSet up access to the customs systems needed, such as national import and export systems or the UK Customs Declaration ServiceClarified who files entry summary declarations for air and sea freight, and the data required in advanceDocumented how deferment accounts or guarantees are set up and who monitors the balanceDefined an escalation contact for held or inspected consignments

Classification, valuation and origin

Every traded item has a commodity (tariff) code on the item master, reviewed by someone qualifiedCRITICALBinding tariff information was considered for high-value or ambiguous itemsCustoms value is built from transaction value plus assists, royalties and transport and insurance where requiredCRITICALIncoterms used in contracts are recorded and matched to the valuation methodCountry of origin is determined with a documented basis for non-preferential and preferential originCRITICALSupplier declarations or origin statements are collected and validPreferential trade agreements applied (for example EU-UK TCA) and rules of origin proofs are retainedControlled goods, dual-use items and sanctions screening are checked before shipping

Declarations and documents

Commercial invoice has the data customs needs: parties, EORI, codes, values, Incoterm, origin and weightsCRITICALPacking lists match the invoice and the shipment physicallyTransport documents (bill of lading, air waybill, CMR) are obtained and reconciledLicences, certificates and product conformity documents are available for regulated goodsExport evidence is collected for zero-rated or exempt suppliesTemporary admission, inward processing or returned goods procedures are used where relevant

Duties, taxes and records

Import VAT treatment is defined: payment at border, deferment or postponed accountingCRITICALAnti-dumping, safeguard and CBAM obligations were checked for covered goodsCustoms entries and supporting documents are retained for the required period in a retrievable formCRITICALEntries are reconciled to the ERP goods receipts and landed cost postings each monthPost-clearance corrections are logged and corrected with the authority when errors are foundStaff handling shipments are trained on the rules and on what to send to the broker

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.

Find items missing customs data

We can outline a read-only check that lists items without tariff codes or origin in your ERP. Optional.

Optional. The tool and every export work without this. No spam.

How to use this checklist

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

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.

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

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

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.

Frequently Asked Questions

Who needs an EORI number?

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?

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?

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?

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.

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.

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EORI and Customs Readiness Checklist for Manufacturers