New rules for importers

With effect from July 1, businesses and traders in the European Union will have to use a single identification number known as the Economic Operators Registration and Identification number in their cross-border economic activity.

The object of this change is to admit a single number unique in the EU which will be assigned at national level by the member states' customs authorities to economic operators. At European level, a central database will be created which will contain details of all those traders who have been assigned an EORI number at national level. This EU database will be maintained by the European Commission and have details from all the 27 member states of the EU.

Currently, traders normally quote their VAT numbers with customs as a means of identification. This new introduction is intended to eliminate red tape for importers of goods into the European Union and traders will be able to benefit from the benefits allocated without having to register afresh with customs administrations in the different EU member states. This means of identification will be used by customs authorities to exchange information and, where appropriate, share information with other government departments and agencies. It will also allow customs and other government departments and agencies to recognise and identify economic operators and their activities throughout the EU.

Traders will be required to use this number on all pre-arrival and pre-departure information on goods entering or leaving the customs territory of the EU, and when importing, exporting and moving goods under a transit procedure. Similarly, this number must be included on all customs declarations lodged by traders or on their behalf, irrespective of the member state in which those declarations are lodged.

This new amendment will affect economic operators who, in the course of their business, are involved in activities covered by customs legislation. An EU-based supplier not involved in activities covered by customs legislation that supplies products already in free circulation to an EU-based manufacturer is under no obligation to apply for an EORI number. Similarly, a transport operator who is not involved in any activities covered by customs legislation in any member state and who only moves goods in free circulation within the customs territory of the Community will not have to have an EORI number.

Economic operators may be legal persons such as companies, natural persons such as sole traders or entities which are recognised as having the capacity to perform legal acts such as commercial partnerships.

One number will be issued per legal entity, with branches and divisions of the same company being considered as forming part of the same legal entity and thus having to use the same EORI issued to the organisation of which they form part. It is recommended that economic operators apply for an EORI number in the member state in which they are established before they start activities covered by customs legislation.