Customs declarations and EORI: getting the data right

Every time goods cross a border, they have to be declared to customs, and that declaration is only as good as the data behind it. For an importer or distributor moving regular shipments, the customs declaration is not a formality to rush at the last minute; it is the document that determines how much duty you pay, whether your goods are released quickly, and whether you attract scrutiny or penalties.

This guide explains, in general terms, what an accurate declaration needs, why an EORI number matters, and why data-quality expectations have been tightening in recent years. It is general information, not customs or legal advice; the rules vary by country and you should confirm your own obligations with a qualified broker or adviser.

What an accurate declaration needs

A customs declaration tells the authority what is entering the country, where it came from, who is responsible and what it is worth. A handful of data points carry most of the weight, and each has to be right.

• HS codes. The harmonised commodity code classifies the goods and drives the duty rate and any controls that apply. Pick the wrong code and the duty can be miscalculated, in either direction, with consequences when the error is found.
• Country of origin. Where the goods were actually produced, which can differ from where they were shipped, affects the duty rate and eligibility under trade arrangements.
• Customs value. The declared value of the goods, on the agreed valuation basis, on which duty and import VAT are calculated.
• Clear product descriptions. Plain, specific descriptions that match the goods and the commercial invoice. Vague or generic wording is a common cause of queries.

Get these consistent with each other and with your commercial invoice and packing list, and most declarations pass without friction. Let them drift apart and you invite questions.

What an EORI number is

An EORI number, the Economic Operator Registration and Identification number, identifies a business to customs in the territories that use it. It is the reference that ties your declarations, duty and import VAT records back to you as the economic operator. If you are importing or exporting commercially, you generally need one before you can lodge declarations at all.

The practical point is that the EORI is foundational, not optional. Without a valid number in the right territory, shipments can be stopped before they even get to the question of HS codes and value. Businesses that import into more than one customs territory may need to be registered appropriately in each, so it is worth confirming early which registrations a given trade lane actually requires.

Why data quality matters more than ever

The cost of getting the data wrong is concrete. Goods can be held at the border while a query is resolved, which delays your stock and can trigger storage and demurrage charges. Duty can be miscalculated, leaving you with an underpayment to settle later or an overpayment to reclaim. Repeated or serious errors can attract penalties and closer attention to your future shipments.

In recent years, customs authorities in many countries have been raising their expectations on declaration data, pushing for fuller, more accurate and more consistent information and making greater use of electronic systems and data matching. The direction of travel is towards less tolerance for vague descriptions and mismatched figures, so the margin for sloppy paperwork has been narrowing. The safe assumption is that what you declare will be checked against everything else on file, so consistency across your documents is your best protection.

Who does what at clearance

Most importers do not lodge their own declarations directly. A customs broker or freight forwarder usually prepares and submits the declaration on your behalf, using the data and documents you provide. That division matters: the broker handles the technical filing and classification, but the underlying data, the HS codes, the values, the origin and the descriptions, ultimately rests on the information you supply and the commercial documents behind it.

Your part of the job, then, is to keep that source information accurate and consistent, give your broker clean documents, and make sure the duty, import VAT and related charges that fall due at clearance can actually be paid on time so the goods are not held for a finance reason rather than a customs one. The smoother the money side, the less likely a clearance stalls once the paperwork is right.

How Altery fits

Altery is not a customs broker and does not prepare or submit declarations, classify goods or advise on HS codes or origin; that work belongs with your broker or forwarder and a qualified adviser. What Altery handles is the finance side of customs: the duty, import VAT and freight payments tied to clearance, and the records that go with them.

Multi-currency accounts let you hold the currency a duty, VAT or clearance charge falls due in, so you can settle it promptly without a forced conversion and avoid goods being held for a payment reason. Real-time balances and categorised spend keep these clearance-related outflows visible and reconcilable against each shipment, and managing several entities in one place keeps the trail clean if you import through more than one company. This is general information, not customs or tax advice; confirm your own obligations with a qualified broker or adviser.

Frequently asked questions