Shipping Goods from Canada to the EU: CETA, EORI, VAT and Customs Documents

Shipping commercial goods from Canada to the European Union involves requirements on both sides of the shipment. The exporter may need to complete Canadian export reporting, while the importer or customs representative must prepare the goods for entry into the EU.

CETA may reduce or eliminate customs duties when goods qualify as Canadian origin, but it does not remove import VAT, product regulations or the need for accurate customs documents. An EORI number may also be required, although it is normally connected to the EU importer or the party performing customs activities—not automatically to every Canadian exporter.

Before cargo is booked, the shipper and consignee should confirm who will act as the importer, who will submit the customs declaration, who will pay duties and VAT, and which documents or permits apply to the product.

For route-specific destination guidance, explore BriCargo Group’s shipping from Canada to Europe hub.

Last reviewed: July 2026

This guide covers general commercial-freight requirements for goods moving from Canada to EU member states. Product-specific, tax and customs requirements should be confirmed with the importer and an appropriate customs professional before shipping.

CETA, EORI, VAT and CERS are not the same thing

These terms frequently appear together, but each serves a different purpose. Understanding these distinctions early helps prevent a common problem: preparing one part of the shipment correctly while overlooking another.

Term	What It Means	Who It Usually Applies To
CETA	May reduce or eliminate customs duty when the goods meet the applicable Canada–EU rules of origin.	The exporter claiming Canadian origin and the EU importer requesting preferential tariff treatment.
EORI	An EU customs identification number used by businesses and operators carrying out covered customs activities.	Usually the EU importer, customs representative or other operator involved in the customs declaration.
Import VAT	A tax that can apply when goods enter an EU country, including when the customs-duty rate is reduced to zero under CETA.	Usually the importer in the destination country.
CERS	Canada’s electronic system for submitting export declarations when a shipment must be reported to the CBSA.	The Canadian exporter or an authorized service provider submitting information on the exporter’s behalf.

First decide who will handle the EU import

Before arranging transportation, the seller and buyer should establish who will act as the importer and who will arrange customs clearance.

For many business-to-business shipments, the EU buyer acts as the importer, supplies its EORI number and works with a local customs broker or representative. The Canadian exporter supplies the commercial documents, origin information and cargo details needed for the declaration.

Different arrangements may apply when a Canadian seller agrees to deliver goods with duties or import responsibilities included. A quotation described as “door-to-door” does not automatically mean that customs duty, VAT, brokerage and every destination charge are included.

The parties should confirm:

who will provide the EORI number;
who will lodge or authorize the import declaration;
who will pay customs duty and import VAT;
who will provide product licences or compliance documents;
and where responsibility transfers from the seller to the buyer.

Commercial terms such as DAP or DDP can help define cost and delivery responsibilities, but they do not replace customs registration, VAT or importer eligibility requirements.

Does CETA make Canadian shipments duty-free?

CETA can provide preferential customs-duty treatment, but eligibility depends on the origin of the goods, not simply the country from which they are shipped.

A product is not automatically Canadian-origin because it is stored, sold or exported from Canada. Goods must satisfy the applicable CETA rules of origin. Depending on the product, this may involve where the goods were obtained, the materials used, the manufacturing carried out in Canada and the product-specific origin rule.

For example, a Canadian company that purchases a finished product made in another country and resells it to a customer in France cannot assume that the product qualifies for CETA merely because the shipment leaves from Canada.

The European Commission recommends checking the product’s applicable rule through its Access2Markets tools before preferential treatment is claimed.

The CETA origin declaration

CETA generally uses an origin declaration completed by the exporter rather than a government-issued certificate of origin. The prescribed declaration can be placed on an invoice or another commercial document that identifies the originating products.

The declaration should only be completed when the exporter has enough information and supporting records to show that the goods satisfy the applicable origin rule. Canadian exporters should use the current prescribed wording and include their Canadian Business Number where assigned.

Canadian exporters sending goods valued over €6,000 must be registered under Canada’s Exporter Identification Number system.

The importer uses the exporter’s declaration to claim preferential tariff treatment when the goods enter the EU. Customs authorities may later ask for evidence supporting the origin claim, so production, supplier and transaction records should be retained.

What CETA does not remove

Even when a product qualifies for zero customs duty under CETA, the shipment can still be subject to:

import VAT;
excise duties where applicable;
customs brokerage and handling charges;
inspections;
product regulations;
permits, certificates or licences;
and destination delivery costs.

CETA changes the applicable tariff treatment. It does not make every cost associated with importing the goods disappear.

Does a Canadian exporter need an EORI number?

Not automatically.

An EORI number is used to identify businesses and other economic operators in EU customs procedures. An EU-established importer normally has an EORI number and communicates it to customs when importing goods.

A business established outside the EU may require its own EORI when it carries out covered customs activities itself, such as lodging a customs declaration, lodging certain safety and security declarations or acting as a carrier. A Canadian exporter that only sells the goods while the EU customer acts as the importer may not need its own EORI.

This is why the importer and customs arrangements must be decided before shipping. The Canadian exporter should not apply for an EORI simply because the term appears on a document checklist, but it should also not agree to act as the EU importer without confirming that it can satisfy the applicable registration, representation and tax requirements.

EORI versus a Canadian Business Number

An EORI number and a Canadian Business Number are not interchangeable.

The EORI identifies a business or operator for EU customs purposes. A Canadian Business Number and RM export program identifier are used for Canadian business and export-reporting requirements. The Canadian Business Number may also appear in a Canadian exporter’s CETA origin declaration where assigned.

A shipment can therefore involve both identifiers, but they belong to different customs systems and may belong to different parties.

How customs duty and import VAT are calculated

Customs duty and import VAT are separate charges.

The customs-duty rate normally depends on the product’s tariff classification, customs value, country of origin and whether valid preferential treatment is claimed. CETA can affect this duty rate when the goods meet its origin requirements.

Import VAT is generally charged when goods are imported into an EU country, including when the customs-duty rate is zero. The VAT rate can vary by EU member state and product category.

The amount used to calculate import VAT can include the customs value of the goods, applicable customs duties and certain incidental expenses such as transportation and insurance to the first destination in the importing country.

This means that “zero duty under CETA” and “no import charges” are not the same result.

Before booking, the importer should confirm:

the HS or tariff classification;
the applicable customs-duty rate;
whether CETA eligibility can be supported;
the destination country’s VAT treatment;
and whether the importer can recover import VAT under its local tax arrangements.

BriCargo’s broader duties and taxes guide explains how these charges fit into the international shipping process.

Documents commonly required for shipping goods to the EU

There is no universal document package for every shipment. Requirements depend on the product, value, destination, transportation mode, origin and whether the goods are regulated. The following documents are commonly used for commercial freight:

Document	When It Is Needed	What It Is Used For
Commercial Invoice	Normally required for commercial goods entering the European Union.	Identifies the seller, buyer, goods, quantity, value, currency, country of origin and agreed delivery terms.
Packing List	Normally required for shipments containing cartons, pallets or multiple individual pieces.	Records package counts, contents, weights, dimensions and identifying marks.
Air Waybill or Bill of Lading	Required when the cargo is transported by air or ocean freight.	Records the shipper, consignee, cargo details, routing and carrier transportation information.
CETA Origin Declaration	Required when preferential tariff treatment is claimed for qualifying Canadian-origin goods.	Supports the importer’s claim for a reduced or zero customs-duty rate under CETA.
CERS Export Declaration	Required when the shipment must be reported to the Canada Border Services Agency before export.	Reports the exporter, consignee, goods, value, destination and transportation details to the CBSA.
Permits or Certificates	May be required for regulated, controlled, agricultural, food, medical, chemical or specialized products.	Confirms that the necessary approvals, licences, inspections or certificates have been obtained.
Product-Compliance Records	May be required when EU safety, conformity, labelling or market-access rules apply.	Demonstrates that the product satisfies applicable EU or destination-country requirements.

The commercial invoice, packing list and transportation documents should describe the same cargo. Differences in product descriptions, quantities, weights, values or consignee details can lead to customs questions or delays.

Customers can use BriCargo’s international shipping document checklist to prepare the core shipment information before requesting a booking.

Canadian export reporting and CERS

Commercial goods leaving Canada for the EU may need to be reported to the CBSA.

For destinations other than the United States, non-restricted commercial goods valued at CAN$2,000 or more generally require an export declaration. Restricted, regulated or controlled goods may require an export declaration and appropriate authorization regardless of value.

Export declarations can be filed through the Canadian Export Reporting System. An exporter may authorize a service provider to submit information, but the exporter remains responsible for ensuring that the information is accurate and complete.

CBSA reporting deadlines also depend on the mode of transportation. Export declarations for air cargo generally must be submitted at least two hours before loading, while marine exports generally must be reported at least 48 hours before loading onto the vessel.

The shipper should therefore not wait until cargo reaches the airport, warehouse or port before confirming whether CERS reporting is required.

2026 EU Advance Cargo-Data Requirements

EU customs authorities use the Import Control System 2, or ICS2, to collect advance safety and security information about goods entering or transiting through the EU.

As of June 1, 2026, consignments entering the EU by any transportation mode should have a valid Entry Summary Declaration submitted through ICS2 or an applicable connected system. The carrier or another responsible economic operator normally manages the filing, depending on the transportation and contractual arrangement.

The exporter still has an important role because the filing depends on information supplied by the shipper and consignee. Incomplete consignee data, vague cargo descriptions and missing classification information can prevent the carrier or representative from preparing an accurate declaration.

Descriptions such as “parts,” “samples,” “accessories” or “general cargo” may be too vague to support transportation and customs review. A useful description should identify what the product is, what it is made from where relevant and how it is used.

Customs clearance does not replace product compliance

A shipment can have accurate freight documents and still be refused, delayed or restricted if the product does not meet EU market-access requirements.

Depending on the goods, the importer may need to review:

CE marking and conformity assessment;
product labelling;
food, plant or animal-health controls;
chemical or environmental requirements;
battery and electronics regulations;
packaging and waste obligations;
intellectual-property restrictions;
or country-specific licences and registrations.

These requirements are separate from the freight booking. The forwarder coordinates transportation and shipping documentation, while the exporter and importer remain responsible for confirming that the product can legally be exported, imported and placed on the destination market.

The Government of Canada’s EU export guidance also advises Canadian businesses to confirm both EU-wide rules and requirements that may apply within the individual destination country.

How the Canada-to-EU customs process works

For a broader explanation of transportation, documentation and clearance stages, see BriCargo’s international shipping process guide. The exact sequence varies, but most commercial freight follows these stages.

Stage	What Happens	Main Responsibility
1. Shipment Review	The cargo description, origin, destination, value, dimensions, weight and product requirements are confirmed.	Canadian exporter and freight provider.
2. Importer Confirmation	The seller and buyer decide who will act as importer, arrange customs clearance and pay duties, VAT and destination charges.	Canadian seller and EU buyer.
3. Export Preparation	The commercial invoice, packing list, CERS declaration and applicable Canadian permits are prepared.	Canadian exporter or authorized service provider.
4. Freight Booking	Air or ocean transportation is booked and the carrier receives the required cargo and customs information.	Freight provider and carrier.
5. Advance Cargo Filing	The required safety and security information is submitted through the EU Import Control System 2.	Carrier or other responsible economic operator.
6. Import Declaration	The goods, tariff classification, customs value, origin and requested customs procedure are declared to EU customs.	EU importer or appointed customs representative.
7. Duty and VAT Review	Customs reviews the declared value, tariff treatment, import VAT and any claim for CETA preference.	Customs authority, importer and customs representative.
8. Release and Delivery	Once customs requirements and payment arrangements are completed, the cargo is released for collection or final delivery.	Importer, customs representative and destination carrier.

Common reasons Canada-to-EU shipments are delayed

Customs delays are frequently caused before the goods arrive. Common problems include:

an unclear or incomplete commercial invoice;
a mismatch between the invoice, packing list and physical cargo;
an incorrect or unsupported HS classification;
an origin declaration without evidence that the goods qualify;
no confirmed EU importer or valid EORI information;
missing product permits or compliance records;
vague descriptions that do not support advance cargo filings;
or an importer who is not prepared to pay charges or answer customs questions.

The most effective way to reduce these problems is to review the importer, product, origin, value and required documents before the freight is collected.

Shipping from Canada to France, Germany and Italy

The general EU framework applies across member states, but ports, airports, VAT administration, product controls and local clearance procedures can differ by destination.

BriCargo provides route guidance for:

Customers can also explore the main Canada-to-Europe shipping hub for available European routes.

Prepare your Canada-to-EU shipment with BriCargo

Moving commercial cargo from Canada to the EU requires the transportation plan and customs information to work together.

BriCargo Group coordinates international air freight, ocean freight, documentation and customs-related shipment planning. Our team can review the origin, destination, cargo details, dimensions, weight and requested service before arranging transportation.

The importer or appointed customs professional should make the final determination regarding tariff classification, CETA eligibility, VAT liability, EORI requirements and product-specific regulations.

Frequently asked questions

Do all products shipped from Canada qualify for CETA?

No. A product must meet the applicable CETA rule of origin. Goods do not qualify merely because they are sold or shipped by a Canadian company.

Does CETA eliminate import VAT?

No. CETA may reduce the customs-duty rate for qualifying goods, but import VAT and other destination charges can still apply.

Does every Canadian exporter need an EORI number?

No. The EU importer normally supplies its EORI when it handles the import. A Canadian business may require an EORI if it carries out covered EU customs activities itself, depending on the proposed arrangement.

Is an EORI number the same as a Canadian Business Number?

No. An EORI is an EU customs identifier. A Canadian Business Number is used within Canadian business and customs systems and may also be included in a Canadian exporter’s CETA origin declaration.

What documents are needed to ship commercial goods to the EU?

Most shipments need a commercial invoice, packing list and transportation document. CERS reporting, an origin declaration, permits, product certificates or other documents may also be required depending on the shipment.

Who pays customs duty and VAT?

That depends on the agreed sales and delivery arrangement and on who acts as the importer. The seller and buyer should confirm responsibility before the shipment is booked.

Is the United Kingdom covered by this guide?

No. The United Kingdom is no longer an EU member state and uses separate UK customs, EORI, VAT and trade-agreement procedures. Norway and Switzerland are also European countries but are not EU member states.