What is EORI number ?
What is the EORI number ?
The EORI number (Economic Operators' Registration and Identification number) is an operator identification number that is valid throughout the European Union and replaces the German customs number. Since Regulation (EC) No 312/2009 amending provisions for the implementation of the Customs Code came into force on 1 July 2009, this number is a prerequisite for customs clearance in the European Union.
How using the EORI number ?
The EORI (Economic Operators´ Registration and Identification) number is a unique number issued by the competent authorities in the European Union that allows customs to identify economic operators and, where necessary, other persons. The legal basis for assigning that number is Article 9 of the Union Customs Code in conjunction with Article 1(18) of the Commission Delegated Regulation supplementing the Union Customs Code - Delegated Act.
An economic operator is a person who, in the course of his or her business, is involved in activities covered by the customs legislation. An operator established in the European Union shall apply for the EORI number in the Member State where he or she is resident (Article 9(1) UZK). Operators from third countries shall registered by the first Member State, in which they wish to lodge a customs declaration or request a decision (Article 9(2) UZK in conjunction with Article 5(6) DA).
There is an obligation for economic operators to quote an EORI number on customs declarations.
Persons other than economic operators (private individuals) are generally not required to have an EORI number if they lodge written and/or electronic customs declarations only occasionally, that is, less than ten times a year (Article 9(3) UZK in conjunction with Article 6 DA). This provision also applies where they are directly represented by a service provider (such as postal or express services).
However, as concerns exports for which an authorisation is required, even a private individual is generally obligated to provide an EORI number whenever such number is needed for the administrative procedure before the Federal Office of Economics and Export Control (BAFA).
In written and electronic customs declarations, the EORI numbers of the following persons must be quoted:
the declarant and his/her customs representative (Article 5(15) and (6) UZK)
the consignee, in the case of import
the consignee/exporter and subcontractor, in the case of consignment/export.
In this context, please refer to the "Information leaflet on customs declarations, summary declarations, and re-export notifications". Quoting the EORI number is generally not necessary for any customs declarations which only require the input of data other than those provided for in Annex B, DA, and/or in Annex 9 of the Delegated Regulation supplementing the UZK as regards transitional rules, such as the ATA Carnet document.
A brief overview of other numbers that should not be confused with the EORI number
Code number
In addition to being used as a code for specific goods, the 11-digit code number (example: 9503 0095 00 0) is also used as a code for specific actions such as the rate of duty or authorisation requirements. It must be quoted in paper-based and electronic customs declarations.
VAT identification number
In line with European guidelines, the value added tax identification number is made up of the national identifier and a maximum of 12 further characters - in Germany the acronym DE plus 9 digits (example: DE 987654321). To implement the correct application of the country-of-destination principle that is fundamental for the European Union, this number is required by businesses involved in intra-community commerce, and is assigned on request by the German central tax office.
Tax number
The tax number (example: 06/001/5822/0) is assigned by the domestic taxation authority when submitting advance turnover tax returns and/or regular tax returns. This number is made up of a tax office number, a district number, and further digits such as a serial number, which is why no definitive information relating to the precise length of this number can be given here.
Excise number
An important indication that a business is entitled to participate in a tax suspension procedure (excise tax) is the excise number. In Germany, it is assigned by the main customs offices within the framework of production/storage authorisations and/or the authorisation as a registered consignee.
