Customs clearance: requirements and documentation for international shipments

When making an international shipment, it is important to be aware of the information and tax data required by customs authorities in order to avoid delays or issues with delivery.

In this article, we explain when it is necessary to include the recipient's national or tax identification number (VAT/Tax ID), why an Economic Operator Registration and Identification (EORI) number is mandatory, and what exceptions you should consider depending on the carrier or destination country of the shipment.

• Recipient's VAT/TAX ID
• Sender’s EORI number: mandatory in all cases
• Exceptions and specific requirements
• Recommendations for shipments outside the EU

Recipient's VAT/TAX ID

For customs clearance, the recipient’s ID/VAT-TAX ID number must be provided, as this information allows the customs authorities to correctly identify the recipient of the goods.

In some cases, the recipient may prefer not to provide their tax identification number. When this happens, it may be possible for the shipment to complete customs clearance without this information, provided that the carrier or the regulations of the destination country allow it. However, eBay Delivery cannot guarantee that clearance will be completed without this information, as the final decision rests solely with the customs authorities.

Additionally, customs officers may decide at any time to carry out an inspection or request additional information or documents to complete clearance. In such cases, the authorities will contact the recipient directly to request all necessary documentation.

For this reason, you should include a local phone number (from the destination country) and a valid email address for the recipient, as this will facilitate communication with customs and help avoid potential delivery delays.

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Sender’s EORI Number: Mandatory in all Cases

The EORI code (Economic Operators Registration and Identification number) of the sender or exporter is always mandatory, both for operations within the European Union (EU) and for commercial transactions between member countries and those outside the EU.

This code links the sender’s VAT or Tax Identification Number with their registration as an economic operator with the customs authorities.

Important

If your shipment does not include a valid EORI number, customs may hold the package until this information is provided, or even return it to the sender. This will generate additional charges, which will be billed to the person arranging the shipment.

In our Help Center, we explain what is the EORI number and why is it important

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Exceptions and Specific Requirements

Although in some cases the recipient’s ID/VAT-TAX ID number is not mandatory, there are important exceptions depending on the carrier, the type of service, or the destination country.

By way of example, and not exhaustively, the table below shows the cases in which it is mandatory to include the recipient’s tax information, depending on the carrier or the destination country:

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Recommendations for Shipments Outside the EU

1. Check the tax information of both the sender and the recipient:
   • Ensure that the sender’s EORI number is valid and correctly linked to their Tax Identification Number or VAT number.
   • Verify that the tax information (ID/VAT-TAX ID number) is correct and up to date.
   • Ensure that the contact details of both the sender and recipient are valid and correctly written, including local phone numbers and email addresses.
2. Complete the customs invoice with all the required information: including a detailed description of the contents, the tax information of the sender and recipient, the reason for the shipment, the declared value of the goods, a detailed inventory of the items, the tariff number of the shipped products and the country of origin of each item. Also include acceptance of international customs regulations.
   In our Help Center we explain how to complete a customs invoice.
3. Avoid errors or incomplete information: a simple mistake or omission can cause delays, customs holds, or even return of the package to the sender.
   In exceptional cases, the customs authorities may destroy the goods if the necessary documentation is not provided.
4. Attach the customs documentation correctly: place all documents in a transparent envelope and tape it securely to one side of the parcel using sufficient packing tape. Ensure that the envelope is marked Customs Documents on the outside.

If, after checking the tracking of your shipment, the status Incident is displayed, please contact us as soon as possible, by using our Tracking contact form. We will get in touch with the carrier and reply to your enquiry, providing more information about the status of your shipment.

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