Short answer: A US brand shipping DTC parcels to EU customers under delivered-duty-paid terms usually does not need its own EORI number, because the carrier or broker acts as the declarant. You do need one the moment your business itself is named as the importer on a customs declaration, which happens when you hold inventory inside the EU, act as importer of record, or file customs entries under your own name. Registration is free and takes a few days, so there is little reason not to have one before you need it.
What an EORI number actually is
EORI stands for Economic Operators Registration and Identification. It is a registration number issued by an EU member state's customs authority that identifies your business to customs systems. Any business established outside the EU that lodges a customs declaration, or on whose behalf one is lodged, needs one.
Think of it as the customs equivalent of a tax ID. It does not create a tax obligation by itself, and it does not authorize you to do anything on its own. It simply lets EU customs systems associate declarations, guarantees, and authorizations with your company.
The number format includes a country prefix, such as DE for Germany or NL for the Netherlands, followed by your national identifier. Once issued, it is valid across the entire EU customs territory, so you register once and use it everywhere.
When you do not need one
Most early-stage US DTC brands fall into the no-EORI camp. If you ship parcels from a US warehouse to EU customers with duties and taxes handled under DDP, the logistics provider or their broker is the party lodging the import declaration. The parcel moves under their procedures, and their identification goes on the entry, not yours.
The same logic applies to low-value B2C shipments flowing through IOSS. If your goods move through an IOSS-registered intermediary and that intermediary handles the import, your business does not need to be registered for customs purposes. This is the standard setup for Shopify brands that have not yet put stock inside the EU.
A simple test: look at who is named as the importer or declarant on the import entry. If it is your carrier, broker, or 3PL, you do not need your own EORI. If your company name appears in that field, you do.
When you do need one
The requirement kicks in when your business itself touches the customs declaration. The most common trigger for DTC brands is holding inventory in an EU warehouse. The moment stock sits in a fulfillment center in Poland, Spain, or the Netherlands, somebody has to import that stock, and if that somebody is your company, the EORI is mandatory.
Other triggers include acting as importer of record for wholesale or retail distribution, applying for customs authorizations such as inward processing, and lodging declarations for returns that re-enter the EU under your name. High-value shipments where you are the contractual importer also qualify.
Getting caught without one is expensive in time rather than fines. Customs will not clear goods until the declaration is properly lodged, and parcels and pallets sit in the warehouse accruing storage charges while you wait for a number that takes several business days to arrive.
How to get one, and where
Registration is free in every member state. You apply through the customs authority of the EU country where you first lodge a declaration or first need to be identified, and that becomes your EORI state. US companies commonly register in the Netherlands, Ireland, or Germany because those authorities publish English-language application portals and process non-EU businesses routinely.
The application typically asks for your US tax identification, articles of incorporation, and a description of your customs activities. Processing takes a few days in most states, though it can stretch longer when authorities request extra documentation.
One practical note: an EU EORI does not cover the UK. If you also act as importer into Great Britain, you need a separate UK EORI from HMRC. Brands that split inventory between an EU hub and a UK hub need both numbers before the first shipment moves.
Questions buyers ask
Is one EORI number valid in every EU country?
Yes. An EORI issued in any member state is recognized across the whole EU customs territory. You register once and use it in every country.
Does the UK accept an EU EORI number?
No. The UK runs its own EORI scheme. A business acting as importer into Great Britain needs a separate UK EORI issued by HMRC.
Can my broker use their own EORI instead?
For standard DDP parcels, yes, and that is the normal arrangement. But brokers increasingly ask clients to provide their own EORI number as volumes grow, because liability and duty guarantees sit cleaner that way. Having one ready avoids a scramble mid-scale.