Europe Information Gateway

Customs & Import Basics

A simple orientation: what usually happens around EU imports, and where the common identifiers are used.

Scope
  • Informational guidance
  • No account, no submissions
  • Links to official sources where possible
This gateway explains systems; it does not replace authorities.

Key point

Customs is about goods classification, value, origin, and procedure. Identifiers (like EORI) identify parties—not products.

Typical building blocks

  • Classification (HS/CN codes)
  • Customs value and supporting documents
  • Origin (preferential/non‑preferential rules, context-specific)
  • Procedure (import, transit, warehousing, etc.)

Identifiers used around customs

  • EORI: identifies the economic operator interacting with customs
  • VAT (sometimes): may be referenced depending on country rules and import VAT handling
  • Company registry IDs: useful for matching parties, not a customs requirement by default

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