EORI number: the identifier customs uses to know who you are

An EORI number - Economic Operators Registration and Identification number - is a unique identification number, valid across the customs territory of the European Union, that customs authorities assign to a business or other person to identify them for customs purposes (Article 1(18) of the UCC Delegated Act). Anyone importing or exporting goods, moving them under transit, or carrying out other customs activities in the EU needs one to be identified by customs. Its use has been mandatory since 1 July 2009.

What it looks like

An EORI number has two parts: a 2-letter country code for the member state that issued it, followed by an identifier that is unique in that country - up to 15 alphanumeric characters. For example, a Polish number takes the form PL followed by the national identifier.

Who needs one

• Any economic operator established in the EU customs territory.
• Economic operators not established in the EU, if they lodge a customs declaration, an entry or exit summary declaration or a temporary-storage declaration, act as a carrier by sea, inland waterway or air, or request proof of the customs status of Union goods.
• Persons who are not economic operators, where an EORI number is required by EU law or by the national law of a member state.

A person can hold only one valid EORI number at a time, and it is assigned by a single customs authority. A foreign company's branch or office that is not itself a separate legal person does not get its own EORI number - customs procedures are then carried out in the name of the main company.

When it is used

Once assigned, the EORI number must be used in all customs operations across the Union whenever a customs identifier is required - import, export and transit. It must also be provided to obtain the benefits of an Authorised Economic Operator (AEO) authorisation, and it appears in adjacent areas such as the movement of excise goods to export and the customs enforcement of intellectual property rights.

How to obtain one

Apply to the national customs authority of the member state where you are established; an operator not established in the EU applies in the member state where it first lodges a declaration or requests a decision (for example a Binding Tariff Information decision). Registration is free of charge, and a number issued in one member state is valid throughout the EU - there is no need to register again elsewhere.

The registration process itself is set by national law, and it differs from country to country. Some member states assign the number automatically; others require an application. The documents required range from several to none, the way you apply (online, on paper, sometimes by telephone) and the language differ, and the time to issue ranges from a few minutes to around 10 days. Not every member state assigns EORI numbers to persons who are not economic operators, and some require a non-EU operator to show that it is registered or established for activity in the EU while others do not. It is worth checking the specific member state's rules before you rely on a timescale.

Keeping it correct, and invalidation

The holder is responsible for the accuracy, completeness and updating of its EORI data (Article 15(2) UCC), and must tell customs about changes - a new legal address, VAT numbers obtained in other member states, and so on - especially where the data is not updated automatically. EORI numbers do not expire, but a number is invalidated on the holder's request or when customs learns that the holder has ceased the activity for which it was required; customs records the date and notifies the holder. If activity later resumes, the operator registers again and the old number can be reused. The data is deleted only 10 years after expiry.

Validating a number

An EORI number - and, where the person has consented, the name and address behind it - can be checked in the European Commission's public EORI validation database. Northern Ireland numbers, which begin with the 'XI' code under the Northern Ireland Protocol, can be queried there too.

Why the number is worth getting right

A wrong EORI number is not a harmless typo. Some national customs systems do not cross-check the name and address you enter against the EORI number, and will overwrite your entry with the details registered for that number - and you cannot query the EORI register yourself to see whose number it is. A recent German case shows the stakes: a direct customs representative that entered the wrong EORI number was held solely liable for the import VAT, which it could not deduct. The practical lesson is simple: verify the EORI number against your client's own records before you lodge, and have the written power of attorney in place first.

Legal basis

The rules on EORI numbers are in Article 9 of the Union Customs Code (Regulation (EU) No 952/2013), Articles 3 to 7 of the UCC Delegated Act (Regulation (EU) 2015/2446) and Articles 6 and 7 of the UCC Implementing Act (Regulation (EU) 2015/2447). The detailed registration process is set out in national law. The Commission's EORI Guidance document explains how the rules are applied, but it is explanatory and not legally binding.

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Go deeper with a CustomsClear membership - full access to the articles:

• 'What you need to know about the EORI number and national differences in EU countries' - how registration requirements differ country by country.
• 'A wrong EORI number, and the direct customs representative is held liable for the import VAT' - what can go wrong, and how to protect yourself.