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The short answer
You get an EORI number from Revenue, and you need one before you import goods from Nigeria into Ireland as a trader. Revenue's guide says the number is normally IE followed by your VAT or tax registration number, and you register through ROS (Manage Tax Registrations), through myAccount, or by emailing eCustoms@revenue.ie if you have no ROS certificate or agent. Once registered it works for Irish customs declarations straight away and can take up to 48 hours to show on the EU database.
What an EORI number is and when you need one
EORI stands for Economic Operators Registration and Identification. Revenue's EORI page, published 14 September 2026, says that if you import or export goods into or out of the EU you will need an EORI number, and that the number is valid throughout the EU. It is the reference every customs authority in the EU uses for you, so the same number covers a container landing at Dublin Port, an air cargo consignment at Dublin Airport, or goods cleared in another member state.
For a Nigerian in Ireland building a trade in foodstuff, fabric, shea butter or crafts, the practical point is simple: a customs broker or courier cannot lodge an import declaration in your name without it. Revenue's eReg guide, reviewed in January 2026, says trading with a country outside the EU requires an EORI number, and Nigeria is outside the EU.
- You need one if you import goods from Nigeria as a business, whether you are a sole trader or a limited company.
- Your Nigerian supplier does not get an Irish EORI for you; the number belongs to the importer named on the declaration.
- Personal buyers receiving a parcel for their own use are normally handled by the courier or An Post under the rules on Revenue's page for buying goods from outside the EU, which is a different route from a trade import.
What the number looks like
Revenue's eReg guide says the default format is the letters IE followed by your VAT or tax registration number. The guide treats this as the default, so if Revenue issues something different, use what Revenue confirms in writing.
- Format (default)
- IE + your Irish VAT or tax registration number
- Valid in
- Every EU member state
- Active for Irish declarations
- Immediately after registration, per the eReg guide
- On the EU EORI database
- Up to 48 hours after registration, per the eReg guide
If you are not yet registered for tax in Ireland at all, that comes first. Sole traders start with Form TR1; see our guide to sole trader registration in Ireland. A company registers with the CRO and then with Revenue; see registering a company with the CRO.
Steps to register
- Register for ROS. Revenue's EORI page says you will need to register for the Revenue Online Service and then follow its EORI Registration on ROS guide.
- Check your Eircode. Revenue says it is mandatory to include the Eircode in all EORI registrations; existing ROS users should see it under their official address on the ROS Profile tab.
- Apply in ROS. The eReg guide routes the application through Manage Tax Registrations, choosing Customs and Excise and EORI.
- No ROS certificate or agent? The eReg guide says you can ask through myAccount using My Enquiries, or email eCustoms@revenue.ie with your tax registration number, name, and address including Eircode.
- Link your customs agent. If a broker will lodge declarations for you, the guide says agents link to clients through ROS Agent Services using an Agent Link Notification letter.
- Keep the confirmation with your company records and send the number to your freight forwarder before the goods ship.
After you have the number
An EORI on its own does not pay any duty or tax. When your goods arrive, the declaration lodged under your EORI works out the charges. Revenue's page on buying goods from outside the EU sets out the order: customs duty on the customs value (goods plus transport, postage and insurance) at the TARIC rate for the product, then VAT at the Irish rate on the customs value plus duty. Our article on customs duty and VAT on goods from Nigeria works through that arithmetic.
If you are registered for VAT and for Customs and Excise, Revenue's postponed accounting page (published 17 February 2026) says you can account for import VAT on your VAT3 return rather than paying it at importation, and reclaim it in the same return subject to the normal rules. That can make a large difference to cash flow on a container of stock. See postponed VAT accounting on imports from Nigeria.
Keep it in use
Revenue's EORI page lists situations in which it may cancel a number, including where it has not been used for the previous six months. If your trade is seasonal, for example a December rush of foodstuff, check the number is still active with your broker before the next shipment rather than finding out at the port.
The Nigerian side of the shipment
Your EORI covers the Irish end. The exporter in Nigeria has their own paperwork, including the Form NXP that records the export and the obligation to bring the proceeds back into Nigeria. That process is explained in full in Form NXP and export proceeds rules. Ask your supplier to confirm the NXP is in place before you pay the balance, because the export paperwork is the supplier's job and is best settled before the final payment moves.
| Task | Who does it | Where |
|---|---|---|
| EORI registration | You, the Irish importer | Revenue, via ROS or myAccount |
| Import declaration | You or your customs agent | Irish customs systems, under your EORI |
| Duty and import VAT | You | Paid at import, or VAT postponed on VAT3 if eligible |
| Export documents | Your Nigerian supplier | Nigerian export process, including Form NXP |
Where Pryme fits
Once the goods are moving, you still have to pay for them. A Pryme Business Account holds euro and naira in one place, and Swap converts when you choose: the app shows the rate and the fee before you approve. You can then pay a Lagos supplier in naira from the same account and keep a verifiable receipt for your customs and VAT records. Opening is done from Ireland; see open an account.
What to check first
- You are registered for tax with Revenue (TR1 or company registration).
- Your Eircode is on your ROS profile.
- You have a ROS certificate, or you will apply through myAccount or eCustoms@revenue.ie.
- Your broker knows your EORI and is linked to you in ROS.
- Your supplier has the Nigerian export documents in order.
Questions people ask
How long does it take to get an EORI number in Ireland?
Revenue's eReg guide says the number is active for Irish customs declarations immediately after registration, and can take up to 48 hours to appear on the EU EORI database.
Is there a fee for an EORI number in Ireland?
Neither Revenue's EORI page nor its eReg guide mentions a fee. You apply directly to Revenue.
Can I get an EORI without ROS?
Yes. Revenue's eReg guide says you can ask through myAccount using My Enquiries, or email eCustoms@revenue.ie with your tax registration number, name and address with Eircode.
Does my EORI expire if I don't import for a while?
Revenue says it may cancel an EORI in certain cases, including where the number has not been used for the previous six months. Check it is active before each new shipment.
Sources
- Revenue: Economic Operators Registration and Identification system (EORI) (published 14 Sep 2026) · accessed Oct 2026
- Revenue: eReg EORI guide (reviewed Jan 2026) · accessed Oct 2026
- Revenue: Buying goods from outside the EU (published 1 Jul 2026) · accessed Oct 2026
- Revenue: Postponed accounting (published 17 Feb 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.