Import customs: HS code, EORI and VAT, the basics
Three notions come up constantly when importing: the HS code, the EORI number and import VAT. A simple breakdown.
The HS code
The HS code (Harmonized System) classifies each product for customs. It determines the applicable duties and certain regulations. The first six digits are international; countries then add their own (e.g. TARIC in the EU). Classification is the importer's responsibility.
The EORI number
The EORI is a unique operator identifier for customs operations in the European Union. It's required to import or export, and is requested from the customs administration before your first operation.
Import VAT
On import, VAT generally applies to the customs value plus duties and certain fees. Depending on the scheme, it may be paid at import or reverse-charged. The terms vary by country and your situation: for your specific case, refer to the administration or a professional.
Cargio does not provide customs advice: it helps structure and centralise the information (HS code, origin, value, documents) that eases preparation. A customs checklist is available in our template library.
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