Die 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 (Unionszollkodex – UZK) in conjunction with Article 1(18) of the Commission Delegated Regulation supplementing the Union Customs Code – Delegated Act (Delegierte Verordnung zum UZK – DA).
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 (Delegierte Verordnung zum UZK mit Übergangsbestimmungen – TDA), such as the ATA Carnet document.
In summary entry and/or exit declarations, the EORI numbers of the following persons must be quoted:
- the carrier (in ATLAS-EAS: “Verbringer“), in the case of entry,
- the declarant (Article 5(15) UZK; in ATLAS-EAS: “SumA-Verantwortlicher“) and/or the authorised declaration agent,
- the consignee (where known), in the case of entry,
- the consignor/exporter (where known), in the case of exit.
In declarations for temporary storage, the EORI numbers of the following persons must be quoted:
- the presenter,
- the depositary,
- the person entitled
The EORI number is used as an identification and/or administrative code under which the operator’s address data, any authorisations granted to him, and the network links available to him are recorded in compliance with data protection regulations.
The EORI number shall also be quoted in the context of approval procedures before the Federal Office of Economics and Export Control (BAFA) and/or the Federal Institute for Agriculture and Food (BLE). Likewise, it is needed for providing evidence to your tax authority that the import VAT determined through the electronic (paperless) ATLAS procedure has been paid.