Earlier, businesses required a customs number to carry out customs activities related to importing and exporting of goods in the European Union (EU) the United Kingdom (UK). However, this was replaced by the Economic Operators Registration and Identification (EORI) number in 1 July 2009.
It is now mandatory for EU-based importers and exporters to possess an EORI number for customs purposes. Following the Brexit, the UK has a separate EORI number that co-exists along with the EU EORI number and is issued by the British Customs Authority (HMRC)
What is an EORI Number?
EORI stands for Economic Operators Registration and Identification number. It is a registration and identification number used by businesses and individuals hailing from the EU member nations who export or import goods out of or into the EU on a commercial basis. The number facilitates various customs operations and procedures and benefits the authorities and operators equally. Thus, concerned businesses and individuals need to obtain the number, which is valid throughout the EU, before commencing trade with the EU countries. You can validate your EORI number by clicking on this link provided by the EU.
Why are EORI Numbers Important?
EORI numbers are a legal requirement for businesses or individuals in the EU or UK who regularly import or export with non-EU countries.
As stated above, the number helps customs officials carry out the identification processes easily, thus avoiding hassles or delays. Without a valid EORI number, the customs officials can and do confiscate/withhold the consignment and can possess the goods until the production of the number.
What is an EORI Number Used for?
The EORI number is needed for:
- Lodging a customs declaration in the customs territory of the EU
- Submitting an Entry Summary Declaration (ENS)
- Submitting an Exit Summary Declaration (EXS)
- Declaring summary for temporary storage in the customs territory
- Declaring transit by sea routes, waterways & airways
- Receiving notifications related to lodging or modifications of ENS
Besides this, other stakeholders also require the EORI number as EORI registration is mandatory by the country's national legislation as per the EU customs laws.
Also Read: Export Control Classification Number (ECCN) Lookup
Who Needs an EORI Number?
Having an EORI number has been mandatory for international traders in the EU since January 2017. As mentioned earlier, an EORI number is required by any individual or organization (economic operator) within the EU that regularly trades with non-EU member states. For example;
- A trader in Germany exporting to France will not require an EORI number.
- A trader in Germany exporting to the US will need an EORI number for customs clearance.
- However, a US exporter will not need an EORI number to trade with an EU member state if the importer is the one filing customs declaration.
Note: Generally, businesses in the EU/UK require an EORI number as the same company files customs declaration. However, exceptions exist, and sometimes, non-EU/UK businesses must apply for an EORI number. Find more information here
Brexit & EORI Numbers
As the UK was earlier a part of the EU and thus a component of the European free trade area, businesses in the EU did not require an EORI number to trade with the UK. However, in the aftermath of Brexit, UK EORI numbers are no longer valid in the EU. This means that businesses in the UK trading with other EU member states will require a separate EORI number. Furthermore, goods moving between Northern Ireland and non-EU countries will need an EORI number that begins with ‘XI.’ Refer to the ‘format of the EORI number’ section below .
The number is used as a standard reference number by the authorities for interactions with customs officials in any EU member state. However, traders importing or exporting goods within the EU member states for non-commercial purposes don’t require an EORI number.
Where do I Include the EORI number?
The EORI number needs to be included in various documents, such as the commercial invoice and packing lists used in the customs and shipping documents. The concerned customs officials will check for the number on the papers and may hold the consignment in the absence of such a number.
EORI Number Format
The EORI number consists of two parts. The first part consists of the country code of the issuing country, and the second includes a code or number unique to the issuing country.
For example, if the EORI number issuing country is the UK, then the EORI number starts with ‘GB’ and is followed by a 12-digit number. The number is linked to the trader’s Value Added Tax (VAT) number. A typical EORI number looks something like this:
GB200040006000
How to use the EORI?
When making a customs declaration, the shipper or the shipping partner must declare the EORI number on various documents associated with the customs process. The EU customs processes involve several departments and officials. However, customs officials will forward the number to the specific department at different times, for examination, during pre-arrival and pre-departure. Moreover, the number is also shared with the relevant government associations and agencies for statistical analysis.
Also Read: ISF Filing| How To File ISF To Import In The US
Application & Registration for EORI Number
The process of applying for an EORI number is simple. Businesses established in the EU's customs territory can apply for an EORI number by visiting the respective country’s website where they are based. Economic operators not established in the customs territory but exporting goods to the country in question can also request an EORI number from the same website.
The process of registration for an EORI number is entirely digital. You can visit the citizen and business customer portals on the Directorate General of Customs websites of the respective member states. However, please note that the process also differs between countries in the EU. For instance, these are a few documents and details that a trader might need for applying for an EORI number in the UK.
- Business start date and the Standard Industrial Classification Code (SIC). This is not required for businesses based outside the UK.
- National Insurance number. This is not required for businesses based out of the UK.
- VAT registration date and VAT number.
- Government Gateway user ID and password.
Note that UK-based businesses may already have been assigned an EORI number, especially if the company is registered for VAT.
There is no charge for registering for an EORI number with any of the member states in the EU. Once the application has been processed, you will receive an email containing the EORI number and other relevant details. The member can use the EORI number legally only after the application has been processed and a confirmation has been sent.
How Long does the EORI Registration Take?
The registration time for an EORI number differs as per the member state. However, on average, the EORI registration process generally takes about three to four weeks.
