EU Import Declarations: Consignor and Exporter Data

EU Regulation Deep-Dives 13 Aug 2026 9 min read

Quick answer

For EU businesses importing goods, the accurate identification of the consignor and exporter, including their EORI numbers and addresses, is essential in customs declarations. This requirement applies especially to groupage consignments and trade involving special fiscal territories. Proof of direct transport and preferential origin documentation must also be carefully managed to ensure compliance and benefit from preferential tariff treatment.

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Key takeaways

The consignor and exporter must be clearly identified with full name, address, and EORI number in import declarations.
The exporter is generally the last seller of the goods before importation into the EU.
For groupage consignments, Member States may require a list of exporters attached to the declaration.
Special rules apply when trading with special fiscal territories, where the consignor acts as the exporter.
Proof of direct transport is mandatory for preferential tariff treatment under Pan-Euro-Mediterranean rules.
Importation by instalments requires a single proof of origin submitted upon the first instalment.
If the exporter lacks an EORI number, the customs authority may assign an ad hoc number for the declaration.
The “con way freight bol” (bill of lading) is a key transport document referenced in these processes.

Who is Affected by These Data Requirements?

These data requirements apply to all EU businesses involved in importing goods into the EU single market, including those using freight forwarders or carriers such as “con way freight bol” for transportation. The obligations concern the accurate reporting of consignor and exporter details in customs declarations, which is critical for customs clearance, tariff classification, and application of preferential trade agreements.

The requirements are particularly relevant for:

Importers declaring goods at the EU border.
Exporters and consignors involved in the supply chain prior to importation.
Businesses handling groupage consignments where multiple exporters’ goods are consolidated.
Traders dealing with special fiscal territories linked to the EU.
Operators applying for preferential tariff treatment under regional trade agreements.

In practice, this means that any EU company importing goods must ensure that the customs declaration includes the full name, address, and EORI number of the last seller (exporter) and consignor, where applicable, to avoid delays or penalties ^[1].

Defining ‘Exporter’ and ‘Consignor’ for EU Imports

In EU customs terminology, the exporter is defined as the person or entity who is the last seller of the goods before their importation into the Union. This definition aligns with Article 1(19) of the Union Customs Code. The exporter’s identification, including their EORI number, must be entered in the customs declaration ^[1:1].

The consignor is the party consigning the goods as stipulated in the transport contract or the master airway bill. This may differ from the exporter in some cases, such as when goods are shipped under a master transport contract or when dealing with special fiscal territories. The consignor’s full name and address must be provided, especially if their EORI number is not available to the declarant ^[1:2].

For trade with special fiscal territories, the consignor acts as the exporter. In such cases, the consignor is the last seller prior to the goods’ introduction into the fiscal territory where release is sought. Their EORI number and address must be declared accordingly ^[1:3].

In summary, the exporter is typically the last seller before EU importation, while the consignor is the party responsible for dispatching the goods under the transport contract. Both must be clearly identified in import declarations.

EORI Number Requirements for Exporters and Consignors

The Economic Operators Registration and Identification (EORI) number is a mandatory identifier for exporters and consignors involved in EU customs procedures. The declarant must enter the EORI number of the person concerned, whether exporter or consignor, as referred to in Article 1(18) of the Union Customs Code ^[1:4].

If the exporter does not have an EORI number, the customs administration of the Member State may assign an ad hoc number for the specific declaration. This ensures the declaration can proceed even if the exporter is not registered in the EU system ^[1:5].

Where facilitations exist under third country traders’ partnership programmes recognised by the EU, a third country unique identification number may be used instead of an EORI number if made available to the Union ^[1:6].

For consignors acting as exporters in special fiscal territories, the EORI number must be declared similarly to standard exporters ^[1:7].

Therefore, EU businesses must verify that their exporters and consignors have valid EORI numbers or that the customs authority assigns an appropriate identifier before submitting import declarations.

Handling Groupage Consignments and Special Fiscal Territories

Groupage consignments, where goods from multiple exporters are consolidated into a single shipment, pose particular challenges for data reporting. According to Commission Delegated Regulation (EU) 2015/2446, Member States may require that a list of exporters be attached to the customs declaration when paper-based transit declarations or proofs of customs status are used ^[1:8].

This means that for groupage shipments transported under a “con way freight bol” or similar bill of lading, the declarant must provide detailed exporter information for each line item, including full name, address, and EORI number. This ensures traceability and compliance with customs formalities.

Special fiscal territories—areas with distinct customs or tax regimes linked to the EU—require that the consignor acts as the exporter. The consignor is the last seller before the goods enter the fiscal territory where customs release is requested. The consignor’s full details and EORI number must be declared ^[1:9].

In practice, companies handling groupage consignments or trading with special fiscal territories must coordinate closely with their logistics providers and freight forwarders to ensure all exporter and consignor data are accurately captured and declared.

Evidence for Preferential Treatment and Direct Transport

For goods benefiting from preferential tariffs under the Pan-Euro-Mediterranean Convention on rules of origin, proof of direct transport is mandatory. This ensures that the goods have not undergone operations outside the permitted scope and have remained under customs surveillance during transit.

The preferential treatment applies only if products are transported directly between or through the territories of the Contracting Parties with applicable cumulation. Transshipment or temporary warehousing is allowed only if the goods remain under customs control and are not altered, aside from unloading and reloading or preservation operations ^[2]^[3]^[4].

To evidence direct transport, the customs authorities require one of the following:

A single transport document covering the entire passage from the exporting Contracting Party through any transit country.
A certificate issued by the customs authorities of the transit country detailing the product description, dates of unloading and reloading, means of transport, and conditions of storage.
Failing the above, any other substantiating documents demonstrating compliance with direct transport rules ^[2:1]^[3:1]^[4:1].

In the context of a “con way freight bol,” this bill of lading or airway bill often serves as the single transport document proving direct transport.

EU importers must ensure that such evidence accompanies their customs declarations to claim preferential treatment successfully.

Importing by Instalments: Proof of Origin Rules

Where goods are imported in instalments, such as dismantled or non-assembled products falling within certain Harmonised System Sections (XVI and XVII) or headings (7308 and 9406), a single proof of origin suffices for the entire consignment.

This single proof of origin must be submitted to the customs authorities upon importation of the first instalment. The customs authorities may impose conditions on the importer to ensure compliance ^[5]^[6]^[7]^[8].

For EU businesses, this means that when importing goods by instalments, it is not necessary to provide repeated proofs of origin for each shipment, but the initial proof must be valid and accepted.

What to Do if an EORI Number is Not Available

If the exporter or consignor does not have an EORI number, the customs administration of the relevant Member State may assign an ad hoc identification number for the specific import declaration. This facilitates customs processing while maintaining traceability ^[1:10].

However, relying on ad hoc numbers should be a last resort. EU businesses should encourage their non-EU suppliers or consignors to obtain an EORI number to streamline customs formalities and avoid delays.

If the consignor’s EORI number is unavailable, the declarant must at least provide the full name and address of the consignor as stipulated in the transport contract or master airway bill. A contact phone number may also be included to assist customs authorities ^[1:11].

In summary, while the absence of an EORI number does not block customs clearance, it requires additional administrative steps and may slow down the process.

Next steps

Confirm the full name, address, and EORI number of the last seller (exporter) for each shipment.
Verify the consignor’s details and EORI number, especially when dealing with special fiscal territories or groupage consignments.
Collect and attach a list of exporters when importing groupage consignments under paper-based transit declarations.
Gather and submit evidence of direct transport, such as a single transport document or transit certificates, to claim preferential tariffs.
Ensure a single proof of origin is submitted upon the first instalment when importing goods by instalments.

FAQ

What happened to Con-way Freight?
Con-way Freight was a major freight carrier whose services and assets have been integrated into other logistics providers. The term “con way freight bol” refers to the bill of lading used in shipments originally handled by Con-way Freight.

What is the purpose of a waybill in shipping?
A waybill, such as a bill of lading, is a transport document that evidences the contract of carriage and details the consignor, consignee, and goods. It is essential for customs clearance and proving direct transport in preferential trade.

What is CNWY tracking?
CNWY tracking refers to the tracking system associated with Con-way Freight shipments, enabling shippers and consignees to monitor the status and location of their goods in transit.

What is an EORI number and why do I need one?
An EORI (Economic Operators Registration and Identification) number is a unique identifier assigned to businesses involved in customs activities within the EU. It is required for import and export declarations to facilitate customs processing and compliance.

How do I prove direct transport for preferential tariffs?
Direct transport is proven by providing a single transport document covering the entire transit, a certificate from transit customs authorities certifying conditions of transit, or other substantiating documents demonstrating that goods remained under customs control and were not altered.

What documentation is needed for groupage consignments?
For groupage consignments, a list of exporters must be attached to the customs declaration when paper-based transit declarations or proofs of customs status are used. Each exporter’s full name, address, and EORI number must be included.

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