EORI Number for Importing and Exporting Goods

Posted in Brexit, VAT

An EORI number is an Economic Operator Registration and Identification number. The EORI system was introduced on July 1, 2009 to replace the Traders Union Reference Number System which previously identified traders for customs declarations when importing or exporting cargo.

It was established 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. It is also used for statistical purposes.

If a business interacts with the customs authorities in any European Union (EU) country or trades with a non-European Union (EU) country it will need an EORI number.

If you are moving goods within the EU or importing products for your own private use, you do not need an EORI number.

All goods must be classified for customs purposes when importing or exporting into or out of the EU and the assigned classification code will determine the Customs Duty to be paid on imported products.

When importing goods from a non-EU country the goods will require an import declaration and will be subject to customs control which may result in VAT or customs duties.

When exporting goods to a non-EU country the goods will require an export declaration and be subject to customs control.

Any business established in the EU needs to obtain an EORI number from their national customs authority before commencing customs activities in the EU. 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.

EORI numbers can be easily validated online.

If you are VAT registered your EORI number will be aligned with your VAT number, but you still need to apply for it with the Revenue Commissioners.

You can check if you are EORI registered by using EORI Checker.

The number is used by customs authorities when exchanging information between themselves and government departments/agencies.

The Revenue Commissioners are required to provide information concerning any trader that has obtained a EORI number in Ireland to the European Commission who holds an EU database on EORI businesses registered in each EU member state.

Irish businesses and other EU companies that trade goods with the UK should take steps to prepare for Brexit by obtaining an EORI number as it will be required.

Also, UK companies that import or export goods with the EU will need an EORI number to continue trading after Brexit when UK has left the EU.


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