Guide · Fundamentals
EORI, CMR, HS codes: paperwork basics for Spanish exporters
Road freight exports from Spain require three documents you'll see repeatedly: EORI, CMR, and HS codes. Here's the minimum every exporter should know — without the regulatory jargon.
4 min read
EORI — who you are, in customs terms
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 — the transport contract
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 codes — classifying what's in the box
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.
What your carrier needs from you
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.
Related
What is an EORI number and what freight export documents do I need?
An EORI (Economic Operators Registration and Identification) number is required for all businesses importing or exporting goods in the EU. For road freight from Spain, you also need a CMR consignment note (the standard international road freight contract), commodity codes (HS/CN codes) for each product, a commercial invoice, and a packing list. For non-EU destinations like the UK and Switzerland, additional export and import declarations are required.
- •EORI number: mandatory EU identification for import/export operations
- •CMR note: standard international road freight consignment document
- •Commodity codes (HS/CN): required for each product in the shipment
- •Non-EU corridors (UK, Switzerland) require additional customs declarations
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