The EORI Number in 2026: The Complete Guide to Import and Export

Updated March 2026 - Do you manage a French SME and plan to import machines from China, or to export your French craft products to the United States or the United Kingdom? Before even worrying about freight rates or Incoterms, there is an essential administrative key to legally crossing the customs borders of the European Union: the EORI number.

For years, the French system tolerated a structural anomaly compared to the rest of Europe. But the final change made on January 1, 2026 reshuffles the cards: the format of your import/export number changes radically, going from an identifier based on the establishment (the SIRET) to a unique identifier based on your company (the SIREN).

In this exhaustive guide, the Hayot Expertise firm dissects for you how the EORI number will work in 2026, the current customs procedure via the SOPRANO portal, and how to prevent your goods from remaining stuck in customs due to a deadly administrative oversight.

The acronym EORI stands for Economic Operator Registration and Identification.

Implemented exactly in 2009 at the European level (under the Community customs code), it was designed with a simple philosophy: to provide each company in the European Union with a strictly unique identifier so that all customs administrations in the 27 member countries can recognize it instantly.

What is it actually used for?

The EORI number is absolutely formal: it will be required by the customs broker (your freight forwarder, such as DHL, FedEx, or a shipping agent) or directly by the Customs Administration for:

• ▸Clear import goods (pay customs duties and import VAT).
• ▸Declare exports (to justify that the goods leave EU territory).
• ▸Manage specific customs procedures (such as transit, inward processing or temporary admission).

If you trade physically outside the European Union, this identifier is not "recommended", it is vital.

Who is affected in 2026?

All commercial type companies (SARL, SASU (Single-member simplified joint-stock company), SA, including micro-entrepreneurs!) which carry out, even occasionally, commercial exchanges of physical products with third countries (non-EU).

[!WARNING] The Brexit effect: Many leaders sometimes forget that since January 1, 2021, trade with the United Kingdom (which no longer belongs to the EU) is considered a major export. Consequence: sending a pallet of wine to a London customer requires an active French EORI number!

This is where the major change for SMEs in 2026 lies.

Historically, French customs had chosen (unlike its neighbors) to base customs identification on the "physical establishment" attached to the company's head office. The French EORI number was therefore until now composed of "FR" followed by the 14 digits of your regional SIRET. From then on, if you moved, your SIRET changed, and the customs number too!

French customs have finally aligned themselves with the European legal unity directive. From January 1, 2026, the electronic customs clearance system (Delt@ / ICS2 systems) permanently rejects old 14-digit numbers.

The new structure of the French EORI number (2026):

The EORI number in France is now structured as follows: [Country Code “FR”] + [The 9 digits of your SIREN] (Example: FR123456789)

It does not matter whether your company has three or four storage warehouses distributed throughout the national territory (each with its local SIRET), customs will consider that a single legal entity makes the customs declaration, based on the location of its headquarters or entity responsible for invoicing. In short, you gain administrative simplicity if your company has to move offices.

[!IMPORTANT] Urgent action for historical importers: The customs administration has carried out a massive change (“France Sésame 2026” program). If you had an EORI "SIRET" number, the new "SIREN" number was normally automatically generated in the European database. However, it is the responsibility of the business manager to ensure this, and above all, to update the information with their usual freight forwarders. If your logistics system sends the old format for customs clearance, the European base will reject the bundle instantly.

This is one of the most common confusions faced by our accountants at Hayot Expertise. Leaders, never confuse these two similar-looking numbers again!

The intra-community VAT number

• ▸Its tax purpose: It is used expressly and exclusively for taxes (DGFIP). It makes it possible to justify the exchange of goods or services within the strict perimeter of the European Union (for example: from France to Germany, or from Spain to France), and to invoice VAT (HT) in reverse charge.
• ▸Its structure: [FR] + [2-digit or letter computer key] + [Your 9 SIREN digits].

The EORI Number

• ▸Its customs purpose: It serves exclusively the customs authorities (DGDDI). It allows you to manage crossing the EU's physical customs border to enter or exit the European common market (the rest of the world, from Switzerland to China via Africa).
• ▸Its new structure: [FR] + [Your 9 SIREN digits].

Contrary to popular belief, having a valid intra-community VAT number (European VIES system) does not magically create your EORI number at the same time. Moreover, many French micro-enterprises not subject to VAT have a customs identifier to import equipment from Hong Kong in small quantities. The EORI approach is separate!

Fortunately, the complete digitalization of customs processes has greatly facilitated the maneuver. You no longer have to send the application form to the geographically competent Main Customs Offices (BDP) by post or email.

Step by Step via the SOPRANO platform:

In 2026, the entire EORI process (from creation to approval monitoring) will be managed digitally:

1. ▸Creation of a professional Customs space: The manager, or the legally authorized person, must go to the official portal (douane.gouv.fr) and create a validated "professional" account with an effective connection to the company's SIREN (by certifying their identity or by using a class 3 certificate recognized by RGS).
2. ▸Access to the SOPRANO-EORI module: This application module is the dedicated interface for communicating operator data to European central servers in Brussels.
3. ▸Transmission of the request: In a few clicks, the form will directly include the legal information (registry) taken from INSEE. All you need to do is confirm the NAF sector of activity and the reporting manager. Overseas businesses must also go through this unified portal.
4. ▸Waiting for synchronization and validation: In the vast majority of cases, if there is no suspicious homonym or fraud associated with SIREN in the past, the regional customs unit "Pole d'Action Economique" will validate the request and the European system will be synchronized overnight.

Average delivery times in 2026? It is recommended to initiate the request via SOPRANO at least one week before the very first logistics event linked to your business outside the EU. Active publication in the European database (EOS/EORI database consultation of the European Commission) takes between 48 and 72 working hours after validation by the customs official.

International maritime or air transport does not tolerate administrative improvisation. A staggering number of VSEs/SMEs allow themselves to be trapped due to negligence.

If your freight forwarder presents himself at the port customs office (in Roissy CDG, Fos-sur-Mer, or Le Havre) and the IT declaration is rejected because your "FR+SIREN" number does not exist or is inactive: customs clearance will be blocked, both electronically and physically.

In this “catastrophe” scenario, the repercussions are serious:

• ▸Customs storage fees: Every day lost that your container is on hold because your EORI is not created will cost you "space occupancy fees". And at airports, these parking fees climb exponentially! (Tens, even hundreds of euros daily per pallet).
• ▸Logistics disruption: Your deliveries to your warehouse, planned for a long time, fall through. Customers are growing impatient and the B2B order book is suffering with heavy late payment penalties applicable.

Anticipation is king. This is the only sustainable approach.

In 2026, customs identification in France turns the page on SIRET to clearly establish the SIREN standard (FR + 9 digits), logically bringing you welcome continuity throughout the life cycle of your company, regardless of its domiciliation.

However, customs obligations and the "SOPRANO" architecture may seem to be a major technical burden when initially setting up a company with an international focus. However, you should ideally be able to concentrate 100% on conquering your markets instead of configuring your certificates on very “bureaucratic” state portals.

📞 Are you creating your entity or wish to check the customs compliance of your import-export flows with a view to an administrative audit?

The accounting and consulting firm Hayot Expertise, located in Paris, supports international project leaders. Our legal teams take care of the administrative secretariat (INPI/Registrar registration, immediate obtaining of VAT numbers and EORI codes). Choose efficiency for worry-free arrivals and customs clearance!

👉 Contact us to manage your tax and customs obligations!

(Official sources: Douane.gouv.fr (SOPRANO Portal), Directorate General of Customs and Indirect Duties DGDDI, European Commission "EOS and ICS2 2026 Base")