EORI, CMR, HS codes: paperwork basics for Spanish exporters

EORI stands for Economic Operators Registration and Identification. It's your customs identity in the EU. Every Spanish business that exports non-EU (UK, Switzerland, beyond) needs an EU EORI.

If you don't have one yet, you apply to the AEAT (Agencia Tributaria) online. It takes minutes, costs nothing, and arrives in days.

Your carrier has their own EORI. Your buyer's UK or Swiss importer has their own EORI. The three sit on the customs declaration chain.

CMR is the international road freight transport document — the truck's equivalent of an airway bill. It's issued by the carrier, signed by the shipper, carried by the driver, and signed by the consignee on delivery.

The CMR confirms: who shipped, who's receiving, what's being carried, how many packages, gross weight, and under what transport conditions.

Your liability and the carrier's liability during transit are governed by the CMR Convention (a 1956 international treaty, updated multiple times). Standard cargo liability limits apply unless both sides agreed otherwise.

HS (Harmonized System) codes are international commodity codes. Every product has one. They determine customs duties, VAT rates, and whether any restrictions apply.

You, as the exporter, are legally responsible for correct HS classification. Your carrier can help you find the right code, but if the classification is wrong, you're the one answering to customs authorities.

Most Spanish exporters maintain a master product list with HS codes already assigned. If yours doesn't, ask your accountant or customs broker — or use the EU's TARIC database, which is free and browsable.

Your EORI number (once, for the first shipment).

HS codes on the commercial invoice (every shipment).

Product description and value accurate to the invoice (every shipment).

If non-EU destination: consignee's EORI equivalent and, often, origin documentation for preferential tariff treatment.