An EORI number identifies an operator for customs purposes. It does not show that import VAT has been paid, or that the buyer can recover it. Establish the importing member state, the responsible entity and the onward movement before agreeing to a duty-paid delivery arrangement.
Questions to answer before departure
In which member state will the goods enter and be released?
Who is the importer, whose EORI is used and who retains the entry records?
Who bears duty, import VAT, destination charges and onward transport?
Does the product require specific safety, food, labeling or market-access checks?
If the cargo continues to another member state, does the tax and logistics setup support that movement?
EORI identifies the customs party. VAT is a separate tax question.
Check the number against the actual entity and its customs authorization, rather than treating a screenshot of a valid number as a complete import file. European Commission: EORI
The import VAT base can include duties and applicable incidental costs, not just the invoice value. Have the importer or tax contact confirm the treatment for the actual transaction. European Commission: the import VAT taxable amount
Follow the goods—and the records—past the import point
- China seller: Supply the transaction value, trade term, freight and insurance breakdown, product facts, importing country and final destination. Identify any onward movement into another member state.
- Importer and customs representative: Confirm the entity, EORI, authorization, classification support and place of clearance. Assign an owner to any missing information.
- Importer’s tax and receiving contacts: Confirm the VAT treatment and who receives the import records. Ask the warehouse separately about appointments, unloading and acceptance.
An included tax charge is not a VAT-recovery promise
A logistics quote can define the charges it covers. It cannot, by itself, establish the buyer’s VAT entitlement or the treatment of onward intra-EU movements. A change in the importer, tax setup or final country calls for a fresh check—not reuse of a previous “Europe all-in” rate.
Turn the review into an execution list
Choose the country of import
Confirm where the goods will be declared, import taxes handled and release for free circulation arranged.
Confirm the importer and EORI
Check the responsible importer, EORI, broker authorization and contact for missing documents.
Separate the cost assumptions
Distinguish customs duty, import VAT, destination-port charges and known onward-delivery costs.
Connect import and final delivery
Align the clearance location, first destination, final address and unloading conditions.
Useful records for the first review
- Country of import, final country, address and Incoterm
- Importer details, EORI and authorization setup
- Invoice, packing list, product file, origin and classification support
- Written duty, VAT, destination and delivery assumptions
Put these points in the shipment file
Copy these points into your shipment file. Leave unknown items open and name the person who will confirm each one.
- Importing member state, clearance point and final country: ____
- Responsible importer, EORI entity and authorization: ____
- Classification support, value, origin and trade term: ____
- Duty and import VAT basis; recipient of tax records: ____
- Onward movement and the responsible tax contact: ____
- Delivery address, unloading, included costs and exceptions: ____
EU customs and delivery arrangements · Named delivery points and duty-paid quote boundaries
What the logistics plan cannot replace
EU customs rules share a common framework, but the importer, VAT treatment and practical filing setup must still be tied to the actual member state and transaction.
Scope and content review
Commercial goods entering the EU from China. This is not a single rulebook for the UK, Switzerland or other non-EU markets, and it does not replace country-specific tax advice.
Content owner: Meiya Baitong (Xiamen) International Supply Chain Co., Ltd. · Reviewed
This review: Separated EORI identification from VAT treatment and added importing-country, tax-record and onward-delivery checks.
Requirements can change. Confirm the current rule and its applicability before shipment; this page is a planning guide, not an authority decision on your cargo.
Sources for further verification
Requirements should be checked against the responsible authority, the importer and the actual filing arrangement at the time of shipment.