EU Customs, EORI and Import VAT for Amazon Sellers

6 min read

Identify the importer before ordering

For commercial imports into the EU, the customs declaration must identify the relevant parties. An EORI number identifies economic operators in customs transactions; it is not the same as a VAT number. Businesses established in the EU generally obtain it in their member state of establishment. Check that the number is valid before the shipment departs.

Agree who will act as declarant or customs representative and whether representation is direct or indirect. Your broker can explain the responsibilities and authorisations required. Do not let an opaque freight arrangement hide the actual importer.

Classify the actual product

Customs classification depends on the product’s characteristics, materials and function. A supplier’s HS code is a useful starting point, not a final determination. The EU TARIC database includes tariff measures, restrictions and additional measures that can apply based on classification and origin.

Provide technical specifications, photos, composition and intended use to your customs representative. If classification remains uncertain, ask whether a Binding Tariff Information decision is appropriate. Do not choose a code solely because it carries a lower duty.

Understand the customs value and VAT trail

The customs value usually starts with the transaction value, adjusted under the applicable customs valuation rules. Transport, insurance and other elements may need to be included depending on the circumstances. Duty and import VAT have different calculation rules; the import VAT base can include duties and additional expenses.

Import VAT recovery depends on the business’s circumstances, local rules and appropriate evidence. Ask your tax adviser how the declaration and import VAT should be recorded. If Amazon stores goods in another member state, local VAT registrations and reporting may be needed. OSS does not automatically cover import VAT or every stock transfer.

Prepare a consistent document pack

The commercial invoice should accurately describe the goods, quantities, parties, transaction value, currency and agreed delivery term. The packing list should reconcile carton counts, gross and net weights and dimensions. Keep the transport document, customs authorisation and any required licences, origin evidence or compliance records.

Avoid undervaluation, vague product descriptions or declaring commercial inventory as gifts. Review the final customs declaration and retain evidence for accounting, audits and future shipments.

Example: documents that disagree

A commercial invoice describes 600 units of plastic storage accessories, while the packing list shows 30 cartons of 24 units. That is 720 units, so the documents do not reconcile. Before departure, confirm the actual quantity and correct the documents. If the invoice also uses a vague description such as "samples", ask the supplier for an accurate description of the commercial goods.

Create a folder for each import containing the purchase order, commercial invoice, packing list, transport document, customs declaration and applicable compliance evidence. Match the document identifiers to your inventory receipt and accounting records. Your customs and tax advisers can then trace the transaction without reconstructing it from emails.

Before goods leave the factory

Ask your broker and tax adviser to confirm the following for your specific shipment. This guide is general information, not a substitute for customs or tax advice.

• Valid EORI and importer identity
• Confirmed commodity code, origin and applicable measures
• Customs value and VAT treatment reviewed
• Consistent invoice, packing list and transport documents
• Import records and post-clearance responsibilities agreed

Explore our consulting services · Read the complete import roadmap · Ecommerce order fulfilment guide