What is EORI? EORI Assessment

history

Starting from July 1, 2009, the EU requires all member states to implement the EORI program. Each economic operator in a member state has an independent EORI number for importing, exporting or transiting goods in the EU. Economic operators (natural persons or legal persons registered with EU customs) need to use their unique EORI number to participate in electronic communications and international cargo transportation with customs and other government agencies.

composition

The EORI number is alphanumeric and consists of up to 15 characters. The first two letters indicate the respective member state, e.g. DE for Germany. When entering your EU tax number, you must include the two letters that identify your EU member state (e.g. DK for Denmark, EL for Greece, GB for the United Kingdom).

The structure of EORI is country code (two digits) + VAT No. (Spain uses NIF, NIF is VAT No., 9 digits), while the UK needs +000 (GB+222222222+000). First is the country code, Spain is ES, then the company's tax number. For example, a company's original NIF is B80000000, and its current EORI is ESB80000000.

Scope of application

Before their goods arrive at any port in the EU, or before they leave the port, the company needs to provide the registration number to the relevant customs. When a company imports materials from non-EU countries, it also needs to provide the registration number when declaring to the customs. Even when a company or individual needs to introduce goods, samples, equipment, office supplies and other items from countries outside the EU, they also need to provide the number, even if the company or individual does not usually engage in import and export business.

It is also needed for the exchange of information on the movement of goods between customs of different countries.

Applicable countries

All EU member states require an EORI number for customs clearance. The EU consists of 27 countries: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom. (For reference only, if there is any difference, please refer to the actual requirements of the customs.)

How to get it

Sellers can apply on their own on the tax bureau’s official website or find an agent to apply.

importance

The EORI number not only affects whether the seller can legally clear customs, but also affects whether tax refunds can be obtained. Under the premise of using their own VAT to operate legally, if the seller wants to get a tax refund in cross-border operations, they must use their own EORI for customs clearance. Generally speaking, if the seller does not have their own VAT and EORI numbers, they can apply for them at the same time for convenience. If they apply through an agent, when they need to start, they can ask the agent to apply to the tax bureau for activation before using it.

Sellers are reminded that no matter which cross-border platform they use, when shipping to EU countries, they must use their own EROI for customs clearance.

Application Steps

Part 1: Fill in the applicant information

Fill in the company information in the second part (fill in according to the VAT certificate information)

Part 3. Check the information and confirm to continue

Part 4: Verification of information

Identify the authenticity of the entrance

You can go to the link (http://ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp?Lang=en), enter the EORI number, and then click the "Validate" button to verify whether the EORI number is correct.

References

• 1. How to activate and query the European EORI number? : Bangyue.com [reference date 2019-06-08T16:00:00.000Z]