EORI and Customs Registration: EU, UK, Türkiye, US

EORI in the European Union

The Economic Operators Registration and Identification (EORI) number is required under Article 9 of the Union Customs Code for anyone who lodges customs declarations, entry or exit summary declarations, or applies for customs decisions in the EU. It is free and valid in all Member States.

The format is the country code plus a national identifier, for example DE followed by digits. EU businesses register with the customs authority of the Member State where they are established. Non-EU businesses register in the Member State where they first lodge a declaration or apply for a decision. You need only one EU EORI.

• Who: importers and exporters of record, declarants, indirect representatives, carriers filing ICS2 entry summary declarations.
• When not needed: private persons importing occasionally, and some non-EU operators whose declarations are lodged by a representative under specific conditions.
• Check validity: the Commission's EORI validation service.

EORI in the United Kingdom

A GB EORI is needed to move goods between Great Britain and any other country, including the EU. Apply on GOV.UK; it is usually issued within minutes to days. An XI EORI is needed for declarations in Northern Ireland or to claim a waiver for goods not at risk under the Windsor Framework.

VAT-registered businesses use the same number for PVA and for the Customs Declaration Service, which replaced the older CHIEF system (for imports in 2022 and for exports in 2024).

Türkiye: tax number, authorisations and AEO (YYS)

Türkiye does not use EORI. Companies are identified in customs by their tax identification number (vergi kimlik numarası); individuals by their national ID number (T.C. kimlik numarası). To declare, the importer gives its broker a power of representation, and the company must be registered with the tax office and the trade registry.

Authorised economic operator status in Türkiye is called Yetkilendirilmiş Yükümlü Statüsü (YYS), based on Article 5/A of the Customs Law No. 4458 and the regulation on facilitation of customs procedures. Holders get fewer checks, simplified declarations at their own premises, and the blue line.

EU–Türkiye mutual recognition (2026)

On 16 July 2026 the EU–Türkiye Customs Cooperation Committee adopted a decision on the mutual recognition of their AEO programmes. It will start to apply once the structured exchange of operator data is in place; at the High-Level Trade Dialogue of 13 October 2026 both sides confirmed work on implementation. Türkiye and the UK also agreed on AEO mutual recognition at their JETCO meeting in January 2026.

United States: importer number, bond and ACE

The US has no EORI. The importer of record is identified by an IRS employer identification number (EIN), a Social Security number, or a CBP-assigned number for foreign companies without an EIN, registered through CBP Form 5106. Most importers file through a licensed customs broker, who needs a power of attorney.

A customs bond is required for formal entries: a single-transaction bond or a continuous bond, usually 10% of the duties and fees paid in the previous year, with a $50,000 minimum. Higher duty levels in 2026 have pushed many bonds to be resized. Refunds are paid electronically, so an ACE portal account and ACH refund details are needed.

A foreign company can act as importer of record in the US, but it must appoint a resident agent for service of process and obtain a bond from a US surety. Many non-US sellers instead ship to a US entity or use a broker’s non-resident importer service, which keeps liability with a party that customs can reach.

Other registrations that are often forgotten

An EORI or importer number is only the first step. Depending on the goods and the transport mode, other registrations must be in place before the goods arrive.

• EU: CBAM authorised declarant status for importers above 50 tonnes a year of CBAM goods since 1 January 2026; ICS2 entry summary declarations by carriers and, in some cases, by the importer; IOSS registration for B2C sellers.
• EU and UK: excise registrations for alcohol, tobacco and energy products; licences for controlled goods such as dual-use items.
• UK: VAT registration for overseas sellers of goods up to £135 to consumers, and the product-specific schemes that apply to your goods.
• US: Importer Security Filing (ISF 10+2) for ocean cargo at least 24 hours before loading abroad; FDA food facility registration and prior notice for food; requirements of other agencies such as USDA, EPA or the Consumer Product Safety Commission for regulated goods.
• Türkiye: TAREKS account for product safety checks, and sector licences from the relevant authority for food, medicines, telecom equipment and chemicals.

Common mistakes

These cause most delays at the first shipment:

• Using the freight forwarder’s EORI instead of the importer’s own number, which puts the wrong party on the declaration.
• Assuming a UK EORI works in the EU, or the reverse.
• Registering a non-EU company in a Member State where it never declares, then declaring elsewhere without checking the representation rules.
• Selling DDP without being able to act as importer of record in the destination country.
• Leaving the US bond at the old amount after duty levels rose, which can lead to bond insufficiency notices and held cargo.

AEO basics

Authorised Economic Operator programmes certify that a company's customs compliance, record keeping, financial solvency and, for security status, supply-chain security meet set standards.

• EU: AEOC (customs simplifications) and AEOS (security and safety), under Article 38 of the Union Customs Code. Benefits include fewer checks, priority treatment and reduced guarantees. Under the new Union Customs Code, non-EU e-commerce sellers will need an AEO indirect representative.
• UK: AEO certification from HMRC, mutually recognised with the EU and others.
• US: C-TPAT (Customs Trade Partnership Against Terrorism), with mutual recognition arrangements with the EU, Japan and others.
• Türkiye: YYS, with EU recognition adopted in July 2026 and pending application.

Registration checklist before the first shipment

• EU: EORI in the right Member State, VAT number, and import VAT deferment licence if available.
• UK: GB EORI, VAT registration, PVA set-up, access to the Customs Declaration Service through your broker.
• Türkiye: tax number, trade registry, broker authorisation, TAREKS user account for product-safety applications.
• US: IRS number or CBP Form 5106, customs bond, ACE portal and ACH refund set-up, broker power of attorney.
• All: AEO or C-TPAT considered if you import regularly.