When is an EORI number required? [2026]

An EORI number is generally required when goods cross the EU border (import or export) for commercial purposes.

• Company (B2B): Usually needs an EORI, e.g. to make customs declarations, use customs systems such as CDS or ICS2, or when appointing someone to deal with customs on its behalf while established in the country of import or export.
• Private individual:
• In the EU: Theoretically does not require an EORI for occasional private shipments (customs systems use the "NATURAL PERSON" number).
• In the UK: You do not need an EORI if the goods are both not controlled and for personal use only, regardless of how often you import.
• Samples: Yes, the company sending samples requires an EORI number.

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Operational watch-outs

Most delays come from inconsistent data between the commercial invoice, packing list, tariff classification, reference numbers and transport assumptions. Before shipment release, confirm who is responsible for clearance, whether the data set is complete and when the declaration must be filed.

Documents and data to prepare

The minimum working pack worth preparing before speaking to customs support or filing a declaration includes:

• commercial invoice with a complete goods description
• packing list with quantities, weight and package count
• HS/CN code and origin information
• EORI number and the party responsible for the declaration

Practical notes for UK-PL operators

For regular flows, keep a stable data template: goods description, HS code, origin, Incoterms, carrier details and source documents. This shortens response time and reduces border corrections.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: EORI number — GOV.UK / HMRC, 2026-03-04
• European Commission: EORI system — European Commission, 2026-03-04