Amazon France Compliance: MRN & EORI Guide (FR GTC)

Under the French Tax Code (FR GTC), non-EU businesses shipping inventory into Amazon’s French fulfillment centers must provide both an MRN (Movement Reference Number) and an EORI (Economic Operators Registration and Identification) number. Because Amazon operates as a delivery provider within France, it is required to retain import customs records on behalf of non-EU sellers. If you fail to submit the required customs information, Amazon cannot meet its legal obligations and you may be deemed non-compliant, which can affect your shipments and sales. (Reference: French Tax Code, Article 298 J.)

1. What Is the French Tax Code (FR GTC)?

The FR GTC requires any seller whose company is registered outside the EU and who ships goods to Amazon France to provide:

• MRN (Movement Reference Number) for the import declaration;
• EORI (EU customs registration number).

Since Amazon must keep import documentation for non-EU sellers, every shipment bound for France needs valid MRN and EORI details. Missing data may put you in breach of the FR GTC and disrupt fulfillment.

2. Who Is Affected?

You must comply if:

1. You are a non-EU registered seller, 
2. You ship non-EU-origin goods to Amazon’s French fulfillment centers.

This rule ensures proper tax and customs compliance. Amazon is required to collect the MRN for each consignment and the relevant EORI.

3. What Are MRN and EORI?

MRN (Movement Reference Number): A unique identifier issued by EU customs for an import declaration. It is used to track customs clearance for your shipment.

EORI (Economic Operators Registration and Identification): A number issued by an EU customs authority for import/export activities. Non-EU businesses must apply for an EORI before trading with the EU.

4. How Does the FR GTC Impact Sellers?

For shipments received by Amazon France on or after January 1, 2020, sellers must provide MRN and EORI. French tax authorities may request that Amazon provide any MRNs/EORIs submitted by sellers and may verify instances where these identifiers are missing or invalid. If you do not submit the required import data, Amazon may be unable to fulfill its legal obligations, and you may be considered non-compliant under French law.

5. How to Meet FR GTC Requirements

Step 1: Gather the required information

MRN: Obtain it from your logistics provider or customs broker. It appears on the customs declaration (typically 18 characters, e.g., 24DEXXXXXXXXXXXX).

EORI: Apply through an EU customs authority (non-EU sellers need to register).

Step 2: Submit the information to Amazon

1. Sign in to Seller Central and go to your shipment workflow.
2. Locate your France-bound shipments dated January 1, 2020 or later and click “Import details” in the Status column.
3. Select “This shipment has import records,” then enter your MRN and EORI (you can add multiple MRNs separated by commas or spaces).
4. Click “Save.”

Step 3: Detailed guidance

1. First: Use a compliant customs clearance method. After clearance, contact your logistics provider or freight forwarder to obtain the MRN.
2. Second: In Seller Central, navigate to Menu → Inventory → Shipments. For the affected shipment, look for the “Incomplete import details” banner. You will see two options:

• “This shipment has import records”
• “This shipment does not have import records”

3. Third:

• If you have the MRN, choose “This shipment has import records” and enter a valid MRN and EORI. You may provide your own EORI or your customs broker’s EORI.
• If your carrier/forwarder will not share the MRN, select “This shipment does not have import records.”
• Amazon may verify the accuracy of the information you submit.

Note: Your customs broker or freight forwarder can provide the MRN shown on the customs declaration. If you need an EORI, obtain it from an EU customs authority.

6. FR GTC FAQs

Q1: My freight forwarder won’t give me the MRN—what can I do?

By law, you are entitled to obtain the MRN from your logistics provider or carrier. Depending on your arrangement with the customs broker, you must provide Amazon with the MRN and either your EORI or the broker's EORI.

When your goods enter the EU and are declared to customs, the customs authority assigns an MRN to the declarant (often your logistics provider or forwarder).
Before shipping, confirm with your provider that you will receive the MRN after clearance. Without an MRN, your shipment may fail France’s record-keeping requirements. If your current provider refuses, you can:

1. Change your logistics arrangement with the provider,
2. Switch providers that will supply the MRN, 
3. Use Amazon’s expanded services that include brokers who can automatically obtain and store MRNs.

• For shipments from the UK to the EU: leverage integrated customs and delivery services.
• For shipments from China to the EU: you can work with Forest Shipping, an Amazon SPN-recommended international freight forwarder that can coordinate compliant clearance and provide MRNs.

Q2: Who is exempt from providing MRN/EORI?

You do not need to provide MRN/EORI if:

• You are an EU-registered seller, 
• You are a non-EU seller whose goods were already purchased within the EU and then transferred to a French warehouse.

For Amazon France compliance, non-EU sellers must ensure MRN and EORI are in place for each France-bound shipment. Submitting accurate data in Seller Central helps Amazon satisfy its legal duties under the FR GTC and keeps your customs clearance and fulfillment running smoothly. When in doubt, coordinate early with your broker or a trusted freight forwarder to avoid delays.