How to Ship from the US to the EU: Customs Invoice Checklist 2026

Shipping from the US into the EU touches two tax jurisdictions (US export and EU import), two classification schedules (Schedule B and TARIC), and at least three registration numbers (EIN, EORI, and either IOSS or a VAT registration). None of it is hard on its own; all of it catches shippers the first few times because the paperwork on each side is different. Here’s the full 2026 checklist — origin-side first, destination-side second, with the per-document sub-checklist for the commercial invoice itself.

US origin side

1. Schedule B code (US export classification)

Every commercial export from the US needs a Schedule B code — the US 10-digit classification for exports, published by the Census Bureau. Schedule B aligns with the Harmonized System at the first 6 digits (so your HS code is Schedule B’s first 6 digits) but the final 4 digits are US-specific and differ from HTS (the import schedule).

For most shipments the first 6 digits are what you put on the commercial invoice; Schedule B at full length is used in AES / EEI filing. See the HS codes primer for how the international 6-digit level works.

2. EEI filing via AES (for shipments over $2,500)

The Electronic Export Information (EEI) must be filed in the Automated Export System (AES) for:

• Any shipment where a single Schedule B line exceeds $2,500.
• Any shipment requiring a US export licence regardless of value.

Filing is done by the US Principal Party in Interest (USPPI) — you, the exporter — or by a freight forwarder authorised in writing. You need an EIN; individuals can use a Social Security Number but only for personal-effects shipments, not commercial goods. Filing is free; penalty for failure to file is up to $10,000 per violation, though first-time violations are usually warnings.

3. EIN on the commercial invoice

Put the exporter’s EIN on the shipper block of the commercial invoice. Small exporters without an EIN can apply online at irs.gov — instant issuance. Without an EIN, AES filing is blocked and customs on the other end can’t always reconcile the shipment.

4. Export licences (for controlled goods only)

Most consumer goods don’t need a licence. Check the Commerce Control List (CCL) if you’re shipping:

• Electronics with cryptography (laptops, phones sometimes qualify for encryption exemptions).
• Industrial machinery (chapters 84 and 85).
• Aerospace parts, night-vision equipment, semiconductor fab tools.
• Chemicals with dual-use applications.

The destination country matters too. Shipments to EU member states rarely trigger controls; shipments routed via EU to sanctioned destinations (Russia, Iran, North Korea) definitely do.

EU destination side

5. Consignee EORI number

Every commercial importer into the EU needs an EORI number(Economic Operator Registration and Identification). It’s a country-prefix + up to 15 alphanumeric digits: DE123456789, FR44123456789, NL001234567B01, etc. One EORI works across all 27 member states.

Put the consignee’s EORI on the commercial invoice in the consignee block. Missing EORI means the EU customs broker can’t file the entry, which means the shipment sits. See our EORI primer for how your consignee gets one and the format rules per country.

6. TARIC code (EU 10-digit tariff code)

TARIC is the EU’s 10-digit integrated tariff, built on the 8-digit Combined Nomenclature (CN). Every product has one. TARIC digits 9 and 10 encode measures — duty rates, quotas, anti-dumping, VAT exemptions.

On your US-issued commercial invoice, the 6-digit HS subheading is sufficient and widely accepted; the EU broker maps it to the local 10-digit TARIC code at entry. If you know the TARIC code, writing it on the invoice speeds clearance.

7. VAT handling — IOSS, OSS, or buyer pays

Three options for VAT on your EU shipments depending on value and channel:

• IOSS (Import One-Stop Shop) — for B2C shipments up to €150. Register for IOSS (via any EU member state), collect VAT at checkout, file a monthly IOSS return. Your goods enter the EU without VAT at the border (already paid). This is the clean path for cross-border e-commerce.
• OSS (One-Stop Shop) — for intra-EU B2C sales (goods already in the EU, being resold). Not applicable to US exports; only relevant if you have an EU-side entity.
• Standard import VAT — for B2B shipments and B2C shipments over €150. The importer pays VAT at the border; if the importer is VAT-registered they reclaim on their next quarterly return. For DDP shipments you, the seller, are the importer — which means you need to register for VAT in a member state (commonly via a fiscal representative in the Netherlands or Ireland).

8. Preferential origin — US–EU Trade Cooperation

The US and EU do not have a free trade agreement, so no preferential duty applies. You declare country of origin correctly (US, Made in USA) but there’s no MFN reduction to claim. MFN duty rates apply under the EU Common Customs Tariff.

9. Destination country specifics

Once cleared into one EU member state, goods move freely to any other. The member state of entry matters only for logistics and VAT:

• Netherlands— Rotterdam is the EU’s largest port; Article 23 VAT deferment is a cash-flow win for importers.
• Germany — Hamburg and Bremerhaven are major gateways; documentation in German or bilingual speeds clearance.
• France — Le Havre and Marseille; French customs (Douanes) is strict on origin rules.
• Belgium— Antwerp is the EU’s second-largest port; Flemish/Dutch-speaking customs.

Commercial invoice checklist (US → EU)

Put all of these on the PDF before you ship:

1. Invoice number + ISO date + currency (USD or EUR).
2. Shipper: full legal name, US address, EIN.
3. Consignee: full legal name, EU address, EORI, VAT number.
4. Incoterm + named place (common for US→EU: FCA, CPT, CIP, DAP, DDP).
5. Transport mode + port of loading (US) + port of discharge (EU).
6. Line items with plain-English description, HS 6-digit code (or TARIC 10-digit if known), country of origin (US for US-made), quantity, unit, unit price, line total.
7. Subtotal + freight + insurance + declared value in the invoice currency.
8. Standard declaration + signature / fingerprint.
9. If IOSS: “IOSS registered, IOSS number: IMxxxxxxxxxxxx” footer.
10. Packing list references (weights, dimensions, number of packages).

Common gotchas

• EORI missing. Single most common reason US-to-EU shipments get held. Verify the consignee EORI beforeyou ship; it’s free for your customer to get one.
• Declared value too low on DDP shipments. Under DDP you pay destination duty + VAT. If you under-declare to save duty, EU customs can re-assess and issue penalties plus back duties — for a US exporter that can mean a knock-on VAT liability.
• Schedule B vs HS vs TARIC confusion.For invoicing purposes, the 6-digit HS is your anchor. Schedule B is for AES filing. TARIC is for EU clearance. Don’t mix the US 10-digit Schedule B onto the EU-side paperwork.
• Ship date before AES filing. EEI must be filed before export. AES has a 24-hour rule for vessels / 4 hours for most air freight — file early, not at departure.
• Forgetting ISPM-15 on wooden packaging. All wood packaging into the EU must carry the ISPM-15 heat-treatment mark. No mark = fumigation at destination or re-export at your cost.

What to do next

Generate your commercial invoice with our wizard — it supports all the fields above, autocompletes HS codes, and validates Incoterms against transport mode. For destination-specific guidance, check the US template, Germany, Netherlands, and Francepages. If you’re also figuring out which Incoterm makes sense, the DDP vs DAP post covers the e-commerce-vs-B2B decision for this exact lane.