Amazon France has issued a reminder to non-EU sellers shipping goods into its French fulfilment centres that they need to comply with Article 298 J of the French Tax Code, which specifies mandatory customs requirements designed to strengthen oversight of imports into the country.

Non-EU registered sellers must provide both a Movement Reference Number (MRN) and an Economic Operator Registration and Identification (EORI) number when importing goods into Amazon’s French warehouses.

Without the MRN and EORI, shipments will be deemed non-compliant, potentially resulting in delays, blocked consignments, or suspension of sales activities.

What are the requirements under Article 298?

Article 298 sets out record-keeping and reporting obligations for logistics platforms and warehouses – such as Amazon’s fulfilment centres – when storing goods imported from outside the EU and sold via an electronic marketplace, where:

1. The goods are imported into France (or another EU country) from outside the EU;
2. The goods are owned by a seller whose business or residence is located outside the EU;
3. The goods have not yet been ‘supplied’ (as defined under Article 256) since arrival; and
4. They are intended for sale via an electronic platform.

Under these conditions, warehouse operators must make available to the French Tax Authority all information about each shipment.  This includes its origin, nature, quantity, and ownership details.  Electronic platforms are also required to inform sellers of their VAT obligations in France.

For these reasons, Amazon France is required to confirm that its sellers are VAT-registered as appropriate, and can provide the relevant MRN and EORI numbers when using Fulfilled by Amazon.

What is an MRN?

The MRN is an 18-character customs declaration reference generated by EU customs authorities during the customs clearance process. 

It functions as the unique identifier for customs submissions and appears on the official customs declaration form.

The format typically follows the structure 24DEXXXXXXXXXXXX. 

Each MRN is specific to the declaration that it represents.

Sellers cannot apply for MRNs independently. Instead, sellers must obtain the relevant MRN through their appointed logistics provider, customs agent, or freight forwarder that is handling the importation and customs clearance process on their behalf.

Once obtained, sellers are required to submit the MRN through Amazon Seller Central for each shipment.  Multiple MRNs can also be entered to account for consignments with more than one customs entry.

What is an EORI number?

The EORI number is the Economic Operator Registration and Identification number which is used throughout the European Union to track companies and individuals engaged in cross-border trade.

Any business established outside the EU must apply for an EORI from an EU Member State before conducting imports or exports into the bloc.

Businesses can obtain an EORI from France after registering for VAT.  It’s important to note that in order to store inventory in France, a valid French VAT registration is mandatory. 

Alternatively, sellers can also provide an EORI issued by any other EU Member State (as long as they already have a valid VAT registration in France).

Who is affected?

Amazon is now actively enforcing this requirement on sellers based outside the European Union that are shipping non-EU origin products to France.

Sellers that are already registered within the EU, or those sourcing products within the EU, are exempt from these obligations under single market rules. 

Implications for non-EU sellers

Non-EU sellers must ensure that each shipment is prepared properly, otherwise they may face lengthy delays, or even the loss or seizure of their shipments. This potentially means greater administrative hurdles to ensure that any business operations remain undisrupted. 

Sellers that have not obtained an EU EORI number should do so as soon as possible, as the registration process can take some time – in many cases, it is also necessary to apply for VAT first.

Ongoing compliance with TBA Global

At TBA Global, we specialise in helping ecommerce sellers navigate complex EU tax regulations.  Our services include:

• French VAT registration and compliance – ensuring that you meet your VAT registration and ongoing reporting obligations
• EORI registration support – guiding you through the application process in France, or other EU Member States
• Multi-jurisdictional VAT solutions – supporting sellers who want to operate across several EU marketplaces, or beyond the EU

Contact us for a free one-to-one consultation – we’ll help secure your business and navigate the complex regulatory hurdles involved when it comes to trading in the EU.  With our support, you can focus on what matters – your business and your customers.