EORI: Rules for EU Importers and Economic Operators
Quick answer
An EORI number is a unique identification number assigned to economic operators and other persons engaging in customs activities within the EU. Accessing the economic operator identification and registration system is essential for all businesses involved in import, export, or transit operations in the EU single market [1].
Key takeaways
- The EORI number is mandatory for economic operators and certain other persons conducting customs-related activities in the EU [1:1], [2].
- Non-EU economic operators must register for an EORI number before lodging customs declarations or summary declarations in the EU [3].
- The EORI record contains detailed information about the economic operator, including identification, establishment addresses, VAT or TIN numbers, and contact details [4], [5].
- The EORI system facilitates the exchange and storage of EORI data among customs authorities and supports interoperability with other EU mechanisms such as the Carbon Border Adjustment Mechanism (CBAM) [6], [4:1], [5:1].
- Businesses must access the economic operator identification and registration system through the relevant national customs authorities responsible for their place of registration or operation [3:1].
What is an EORI Number and Who Needs One?
The Economic Operators Registration and Identification (EORI) number is a unique identifier assigned by a customs authority to an economic operator or another person for customs purposes within the EU customs territory [1:2]. It is a prerequisite for carrying out customs activities such as import, export, transit, or temporary admission of goods.
Economic operators include legal persons, natural persons, and associations recognized under EU or national law that engage in customs-related activities. Additionally, persons other than economic operators may need to register for an EORI number if required by Member State legislation or if they engage in customs operations necessitating an EORI number as per Annexes A and B of the Union Customs Code [2:1].
In practice, this means that any EU-based business importing goods into or exporting goods from the EU must have an EORI number. Similarly, carriers, freight forwarders, customs agents, and other intermediaries involved in customs operations typically require an EORI number. Persons occasionally lodging customs declarations may be exempted from registration if justified by the customs authorities [2:2].
EORI Registration for Non-EU Economic Operators
Economic operators not established in the customs territory of the Union must register for an EORI number before engaging in customs activities within the EU [3:2]. This registration is mandatory prior to:
- Lodging customs declarations, except for certain specific declarations such as those under temporary admission or common transit procedures [3:3].
- Lodging entry or exit summary declarations.
- Lodging temporary storage declarations.
- Acting as carriers for transport by sea, inland waterway, or air, unless exempted under specific conditions [3:4].
Registration must be done with the customs authorities responsible for the place where the economic operator lodges a declaration or applies for a customs decision [3:5]. This ensures that non-EU businesses can legally import or export goods and comply with EU customs formalities.
Data Collected for Your EORI Record
When registering for an EORI number, the customs authorities collect and store a comprehensive set of data that forms the EORI record. This data includes:
- Customer identification: EORI country code, national number, start and expiry dates of the EORI number [4:2], [5:2].
- Customs customer information: short and full names, language preferences, establishment dates, person type (natural or legal person), and principal economic activity according to NACE classification [4:3], [5:3].
- Establishment addresses: detailed address information including street, postcode, city, country code, and validity dates of the address [4:4], [5:4].
- VAT or TIN numbers associated with the economic operator [4:5], [5:5].
- Legal status of the economic operator and relevant dates [4:6], [5:6].
- Contact details: names, addresses, communication types, and publication consent flags [4:7], [5:7].
The format and coding of this data are standardized and maintained electronically in the EORI system to ensure interoperability and consistency across Member States [6:1], [7].
The EORI System and Data Exchange
The EORI system is an electronic platform established pursuant to Article 16 of the Union Customs Code for the exchange and storage of information related to EORI numbers and associated data [6:2]. It is updated by customs authorities whenever new EORI numbers are issued or existing data is amended.
Only one EORI number is assigned per person to maintain uniqueness within the customs territory of the Union [6:3]. The system uses standardized data formats and codes as laid down in Annex 12-01 of the implementing regulations, ensuring harmonized data exchange [6:4].
Accessing the economic operator identification and registration system allows businesses and customs authorities to verify EORI data promptly, facilitating customs clearance and compliance. The system also supports interoperability with other EU regulatory frameworks, such as the Carbon Border Adjustment Mechanism (CBAM) registry [4:8], [5:8].
EORI and Carbon Border Adjustment Mechanism (CBAM) Reporting
The Carbon Border Adjustment Mechanism (CBAM) requires economic operators to report emissions embedded in imported goods, and this reporting is linked to the EORI system [4:9]. The CBAM registry interoperates with the Economic Operators System (EOS), which contains EORI data, to streamline identification and reporting obligations [5:9].
Economic operators registered in the EORI system have their data synchronized with the CBAM registry, including identification, establishment addresses, VAT or TIN numbers, and contact information [4:10], [5:10]. This integration ensures that businesses comply with both customs and environmental reporting requirements efficiently.
EU companies involved in importing goods subject to CBAM must ensure their EORI registration is accurate and up to date to avoid disruptions in reporting and customs clearance [4:11], [5:11].
FAQ
How to get economic operator ID?
To obtain an economic operator ID (EORI number), a business or person must apply to the customs authority of the Member State where they are established or where they lodge customs declarations. The application involves submitting required identification and business data, which will be stored in the EORI record [3:6], [1:3].
What is an economic operator registration and identification?
Economic operator registration and identification refers to the process of assigning a unique EORI number to an economic operator or other persons for customs purposes within the EU. This number facilitates customs clearance and compliance with EU customs legislation [1:4].
How do I access my EORI number?
You can access your EORI number by contacting the customs authority of the Member State where you registered. Customs authorities maintain the EORI system, which stores and provides EORI data. Some Member States may offer online portals to retrieve your EORI number [6:5], [3:7].
Can I find my EORI number using my VAT number?
While the EORI record includes VAT or TIN numbers, the EORI number is a distinct identifier. Some customs authorities may allow cross-referencing of VAT and EORI numbers, but this depends on national procedures. It is advisable to consult the relevant customs authority to verify if your VAT number can be used to locate your EORI number [4:12], [5:12].
This article provides a general overview based on current EU regulations and implementing acts. For specific situations or legal advice, companies should consult qualified legal counsel or the relevant national competent authority.
