EORI & customs declaration: the formalities before your first container — set up right once
The first commercial import rarely fails on the product and often on formalities: missing EORI, incomplete commercial invoice, wrong commodity code. All avoidable — this guide sets up the customs basics cleanly once, so they never become an issue again.
5 min read · For first-time importers
The EORI number: your customs ID
Without an EORI number (Economic Operators Registration and Identification) there is no commercial customs declaration — it identifies your company to all EU customs authorities. In Germany you apply for it free of charge via the customs portal; processing takes a few days. The classic beginner mistake is applying only once the goods are already on the water.
The EORI then belongs on every commercial invoice and in every forwarding instruction. Good to know: a German EORI is valid EU-wide — even if your container arrives in Rotterdam. And it is independent of the VAT ID; for deducting import VAT you need both.
The customs declaration: what customs wants to see
The declaration itself is in practice almost always done by a customs declarant — your forwarder or a customs bureau. Your job is the data quality of the documents: commercial invoice (with Incoterm, unit prices, EORI, precise goods description), packing list, freight documents (B/L), origin details and the commodity code (HS code). Duty and import VAT arise from these entries — errors here are errors in the assessment.
The commodity code deserves particular care: it determines the duty rate, possible anti-dumping duties and prohibitions/restrictions. Adopting “roughly fitting” codes from the Chinese supplier unchecked is the second most common beginner mistake — the seller is not liable for your declaration, you are. Details and worked examples in the import cost article.
The simple path: DDP with an EU-compliant invoice
If you do not want to build the customs mechanics yourself, buy DDP (“delivered duty paid”): the service provider handles declaration, duty and import VAT processing, and you receive a German invoice with VAT shown, like from any domestic supplier. Input VAT deduction runs normally via the VAT return — no customs assessments, no deferment accounts, no new processes.
What matters is the DDP provider’s integrity: with grey-channel “DDP” involving under-declaration, the recipient ultimately answers for back duties — you. Our DDP runs through regular German customs clearance with transparent charges; we do the EORI and commodity code work, and you receive the documents structured per shipment.
Common questions about EORI & customs
Do I need an EORI as a small business or partnership?
Yes — the EORI duty hangs on commercial importing, not on legal form or revenue size. Sole traders and small businesses under the German VAT exemption need one too. The only difference for VAT-exempt small businesses: the import VAT paid is a real expense due to the lack of input VAT deduction — that belongs in your calculation.
What does customs clearance by a forwarder cost?
For a standard import declaration, rates usually run at €50–150 per declaration, plus line-item surcharges for many different commodity codes. It gets expensive not through the fee but through poor documents: queries, inspection and demurrage at the terminal quickly cost multiples. Clean invoices and packing lists are the cheapest customs optimisation.
Can customs simply open and inspect my shipment?
Yes — inspection is routine, especially for first-time importers, conspicuous values or goods subject to marking requirements. Well prepared, it is a non-event: consistent papers, correct markings (CE, addresses, warnings) and plausible values. It only becomes systematically problematic with under-declaration and missing compliance — both issues to solve before shipment, not at the terminal.
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Rather start without the customs learning curve?
With DDP and an EU-compliant invoice you import from day one as if from a domestic supplier — we handle the formalities. Just send an inquiry.