In order to import goods into the European Union, each supplier must obtain an EORI number delivered by the customs authorities of the first European country where imports are made.
When goods are shipped from a non EU country to be supplied to European customers under DDP terms (Delivery Duty Paid), the supplier bears all landed costs, including transportation charges, import VAT and duties levied on the goods by the customs authorities.
The customs clearance gives rise to import VAT and duties in the country where the goods are imported.
To be able to import goods into the European Union, the supplier must obtain an EORI number delivered by the customs authorities of the first European country where imports are made.
A company can have only one EORI number that can be used for importing goods in all the EU member States.