EORI Number & Importer of Record Explained

EORI Number & Importer of Record: Who Can Legally Import

An EORI (Economic Operators Registration and Identification) number is a unique ID that businesses need to clear customs in the EU or UK. The importer of record (IOR) is the party legally responsible for a customs entry — its accuracy, duties, and compliance — regardless of who physically owns or ships the goods.

EORI: the customs identity

Any business importing into or exporting out of the EU or UK needs an EORI number; customs systems reject declarations without one. It is issued once per legal entity by a member state (or HMRC in the UK) and used across all its customs activity in that territory. A non-EU company that wants to act as importer into the EU generally needs an EU EORI, which in turn usually requires EU establishment or a fiscal/indirect representative — a frequent surprise for exporters trying to sell DDP into Europe.

The US equivalent identity is not an EORI but a CBP-recognised importer number (often tied to an IRS/EIN or a customs-assigned number) plus, for many importers, a customs bond. Different jurisdiction, same underlying idea: customs must be able to identify and hold accountable the party bringing goods in.

Importer of record: where liability sits

The IOR is legally answerable to customs for classification, valuation, duty payment, and compliance — the buck stops there even when a broker files the entry and a forwarder moves the cargo. This is why Incoterms matter beyond cost: under DDP, the seller must act as (or arrange) IOR in the destination country, taking on that liability abroad; under DAP or FCA, the buyer is naturally the IOR in its home country.

When neither buyer nor seller can be IOR in a given country — common in e-commerce, spare-parts, and drop-ship flows — specialised importer-of-record services step in for a fee, holding the compliance obligation and the bond. For forwarders, an IOR request is both an opportunity (bundled brokerage and financing margin) and a liability to price carefully, because the IOR carries the penalty exposure if the entry is wrong.

Frequently Asked Questions

Who needs an EORI number?

Any business that imports into or exports out of the EU or UK. It is issued per legal entity by one member state (or HMRC) and used for all customs declarations in that territory. Non-established companies often need representation to obtain or use one.

Can the freight forwarder be the importer of record?

Only if it agrees to and is legally able to — for example under a DDP arrangement with a customs power of attorney and bond. Acting as IOR means taking on liability for the entry's accuracy and duties, which is a deliberate commercial decision, not a routine forwarding service.

What is the difference between importer of record and consignee?

The consignee is who receives the goods; the importer of record is who is legally responsible for the customs entry. They are often the same party, but not always — DDP shipments and IOR-service arrangements deliberately separate them.

Is an EORI the same as a VAT number?

No, though they are linked. VAT registration handles tax; the EORI is the customs identity. In the UK and EU a business typically holds both, and the EORI is often derived from or associated with the VAT number.