EU customs and EORI — importing into the European Union.

EORI = Economic Operator Registration and Identification. It's a unique ID for businesses that move goods across EU borders. One-time registration, free, valid EU-wide.

If you import CNC parts (or anything commercial) into the EU, you need an EORI. Without it, customs will reject your entry and hold your shipment. The first-time importer learns this the hard way — shipment held, extra storage fees accrue, EORI registration takes 3-10 days to process.

Registration is through the customs authority of your EU member state (HMRC for UK pre-Brexit, Bundeszentralamt für Steuern for Germany, etc.). Process: online application, 3-10 business days processing, EORI issued.

EU uses the Combined Nomenclature (CN) tariff system. Standard rates for machined parts:

Plus VAT: 17-27% depending on destination country, applied on CIF value + duty. Germany: 19%. France: 20%. Italy: 22%. VAT is reclaimable if your business is VAT-registered, but cash-flow impact matters.

Plus customs clearance fees: typically €50-150 per shipment through customs broker.

VAT paid at import is recoverable if your business is VAT-registered in an EU member state:

1. Pay VAT at import (bundled with duty on customs entry)
2. Retain import documentation (C88 in UK, equivalent forms in other countries)
3. Claim VAT back in your monthly/quarterly VAT return
4. Typical cash-flow time to recovery: 1-3 months

For first-time importers without VAT registration, the import VAT becomes part of your cost base. At 20% on a €10,000 order, that's €2,000 non-recoverable. Always confirm VAT treatment with your accountant before large commercial imports.

Special programs (IOSS for under €150 consumer goods; postponed VAT accounting in some countries) can defer VAT payment but require specific registrations.

Options for clearing EU customs:

Customs broker (most common): handles classification, entry filing, VAT and duty calculation, any customs queries. €50-150 per shipment typical. Worth it for most importers — classification errors can trigger audits.

Express courier (DHL, FedEx, UPS): their default service includes customs clearance. Simple for small shipments (under €1,000 value), often with surcharges for import.

Self-clearance: possible for EU businesses with customs-software access (CDS in UK, ATLAS in Germany). Requires technical expertise. Worth it for companies importing 50+ shipments/year.

Terminology:

DAP (Delivered at Place): supplier handles freight to your address. You pay import VAT and duties at clearance. Standard for most EU B2B imports.

DDP (Delivered Duty Paid): supplier handles everything including VAT and duties. Requires supplier to be VAT-registered in destination country or use fiscal representative. Many Chinese suppliers offer "DDP" without proper VAT registration — shipments get stuck at customs.

For EU, DAP is usually cleaner. You handle VAT through your own reclaim process; supplier doesn't need local registration.

For UK-based buyers (post-January 2021):

• UK has its own EORI (GB prefix); EU EORI (varies) no longer covers UK imports
• UK customs use CDS (Customs Declaration Service) since 2022
• UK VAT is 20% (applied similarly to EU)
• Some UK-origin CNC parts can enter EU under free-trade-agreement rules if properly certified — but Chinese-origin parts trans-shipping UK → EU are treated as Chinese-origin for duty purposes

For Northern Ireland: unique customs territory with dual treatment. Most B2B imports follow EU rules.