Importing and exporting: EORI, DUA and customs

The EORI number (Economic Operators Registration and Identification) is a single number valid throughout the customs territory of the European Union that customs assigns to anyone carrying out foreign trade operations. It identifies you in any procedure before EU customs authorities. In Spain it is made up of the prefix ES followed by your NIF (Spanish tax identification number).

The DUA (Documento Unico Administrativo, the Single Administrative Document) is the declaration filed with customs for any goods entering or leaving the customs territory of the Union, that is, in operations with non-EU countries. It records who the operator is, what the goods are (tariff classification), their value, their origin and the customs procedure requested.

Since 14 October 2025, the import declaration in Spain is filed using the H1 system, a structured electronic message adapted to the Union Customs Code. In practice it is still the import customs clearance: what changes is the format (electronic messages instead of the classic form with boxes). Exports also stopped being declared using the DUA boxes: since 9 May 2023 they are filed through the AES system (P1 declaration), likewise an electronic message adapted to the Union Customs Code, with the definitive period running from 15 December 2025. It is still customarily called the export DUA but, as with imports, it is no longer a form with boxes but an electronic message.

An EORI is needed by any company, autonomo (self-employed worker registered in Spain) or entity carrying out customs operations: importing goods from outside the EU, exporting to non-EU countries, or any related customs procedure. Without an EORI you cannot file the customs declaration or collect the goods.

The EORI is not the same as the NIF-IVA (Spanish VAT number) or as registration in the VIES (which is used for intra-Community operations, within the EU). Nor is it the Authorised Economic Operator (OEA) certificate, which is voluntary and additional. All operators need an EORI; only some apply for OEA status.

Private individuals making an occasional import for personal use are, as a general rule, not obliged to obtain an EORI. If the operations are regular, customs may require you to register.

The application is filed online at the electronic office of the Agencia Tributaria (the AEAT), with a digital certificate or Cl@ve (Spain's official online identification system), through the EORI registration procedure (reference DC13). It can also be processed in writing before the Department of Customs and Excise (Departamento de Aduanas e Impuestos Especiales).

If you are an operator established in Spain, you must first have a NIF assigned by the AEAT; your EORI is built on that NIF (ES + NIF). If you already have an EORI assigned by another Member State, you can notify Spanish customs so that it is linked to your NIF in Spain.

Once assigned, the EORI can be validated in the European Commission system, which confirms that it is an active number and valid throughout the EU. Managora applies for it, follows up on its status and confirms the validation before your first operation.

Both imports (H1) and exports (AES/P1) are filed online at the AEAT electronic office, through the electronic customs system. It is not a paper form handed in over a counter: it is an electronic message that customs validates automatically.

On imports, the declaration includes the classification of the goods by their TARIC code, the customs value, the origin and the procedure requested (usually, release for free circulation and for consumption). With that data customs assesses the customs duties and the import VAT.

When the declaration is accepted and the duties are paid or guaranteed, customs grants the levante (customs release), which is the authorisation to collect the goods (on import) or to load them (on export). Managora prepares and files the declaration and handles the levante for you.

The customs duty (import duties) is calculated by applying to the customs value the percentage corresponding to the TARIC code of the goods. The customs value is, as a general rule, the transaction value (the price paid), to which costs such as transport and insurance up to the point of entry into the Union are added.

Import VAT is calculated on a base made up of the customs value, the customs duty and the incidental costs (such as transport and insurance up to the first place of destination within the EU), and the rate corresponding to the goods is applied (21% standard, 10% reduced or 4% super-reduced). It is settled together with the customs clearance.

Businesses and professionals with a monthly filing period can opt for deferred import VAT: instead of paying the VAT at customs, they declare it on the modelo 303 for the period (box 77) and deduct it in the same return, with a neutral cash flow effect. It requires being in the immediate supply of information system (SII) and exercising the option.

The customs representative is the person who files the declaration with customs on behalf of the operator. They can act in direct representation (in the name of and on behalf of the client, without being liable for the customs debt) or in indirect representation (in their own name and on behalf of the client, being liable for the debt together with the client).

To practise, the representative proves the required qualification and is listed in the AEAT Register of Customs Representatives (Registro de Representantes Aduaneros). As a general rule they are established in the Union, although customs legislation allows exceptions for operators established in third countries in the cases provided for. It is a key role for clearance to be done correctly and without delays.

Managora takes care of the whole process: we obtain your EORI, classify the goods, prepare and file the DUA or the H1 declaration, handle the assessment of customs duties and VAT and the levante, and coordinate representation before customs. You only provide the data and the documentation for the operation.