Q&As

What is an EORI number and when is it needed?

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Published on LexisPSL on 11/01/2021

The following Commercial Q&A provides comprehensive and up to date legal information covering:

  • What is an EORI number and when is it needed?
  • What is an EORI number and when is it needed?
  • How do you apply for one?
  • How does the position differ for trading with Northern Ireland?

What is an EORI number and when is it needed?

What is an EORI number and when is it needed?

EORI stands for Economic Operators Registration and Identification.

It is a user identification number for traders who need to interact with customs and tax authorities in the EU, for example to make a declaration or apply for customs simplifications, approvals or decisions. The scheme is established by the Union Customs Code (UCC) and the delegated and implementing acts under it. Traders moving goods between EU Member States do not need to have one, but if they import from or export to countries outside the EU they need an EORI number. Traders established outside of the EU are also required to have an EORI number if they wish to lodge a customs declaration or an Entry-Exit Summary declaration in a Member State or apply for a decision or approval.

Under the European Union (Withdrawal) Act 2018 the UK is carrying the UCC and associated regulations into domestic law. The UK will therefore maintain a replica registration system, with amendments made by statutory instrument, as required to make it work independently of EU law.

This means that, with effect from 11pm on 31 December 2020 (IP

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