EORI number

{{Short description|Identifier for businesses trading in the EU}}

An Economic Operators Registration and Identification number (EORI number) is a European Union registration and identification number for businesses which undertake the import or export of goods into or out of the EU.

Any business or individual established in the EU (an economic operator) needs to obtain an EORI number from their national customs authority before commencing customs activities in the EU.European Commission, [https://ec.europa.eu/taxation_customs/business/customs-procedures/general-overview/economic-operators-registration-identification-number-eori_en Economic Operators Registration and Identification number (EORI)], accessed 23 August 2019 An economic operator established outside the EU needs to be assigned an EORI number if it intends to lodge a customs declaration, an Entry or an Exit Summary Declaration. Authorized economic operators in particular need to have an EORI number.European Commission, [http://ec.europa.eu/ecip/security_amendment/who_is_concerned/index_en.htm#eori European Customs Information Portal], accessed 27 February 2018 EORI numbers can be validated online.[http://ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp?Lang=en EORI number validation], accessed April 25, 2018

The EORI system was established in order to implement the security measures introduced by Regulation (EEC) No 2913/92, as amended by Regulation (EC) No 648/2005 of the European Parliament and of the council. The European Commission notes that traders themselves have been calling for a common numbering system which is unique to each individual and valid throughout the European Union since mandatory identification codes for traders were introduced by Regulation 2286/20032.European Commission, [http://ec.europa.eu/ecip/documents/who_is/taxud1633_2008_rev2_en.pdf EORI Guidelines], published 23 August 2010, accessed 27 February 2018 The commission's EORI2 project aims to update the existing system with additional elements required by the Union Customs Code Delegated Act,Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29/12/2015) relating to whether the trader is established in the European Union or in a third country.European Commission, [https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/policy_issues/e-customs_initiative/masp_annex2_en.pdf MASP Rev. 2017 v1.4 Consolidated Project Fiches] published 30 November 2017, accessed 19 August 2018

In certain cases, companies who move goods between Northern Ireland and Great Britain also require an EORI number.UK Government, [https://www.gov.uk/eori/eori-northern-ireland Get an EORI number: If you move goods to or from Northern Ireland], accessed 12 November 2021