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The basic purpose of EORI (Economic Operators' Registration and Identification System) is to establish a system whereby every trader who interacts with Customs Authorities in any Member State of the EU is allocated a unique reference number. This reference number will be valid throughout the EU and serves as a common reference number for the trader’s interaction with the Customs Authorities of any Member State. The number will have to be used by traders in all customs declarations and took effect in July 2009. It is also be used for the exchange of information between the Customs authorities of the EU, and where appropriate, between Customs and other authorities e.g. statistical authorities.
In order to minimise disruption to traders, Revenue has alligned the EORI number to the VAT number in order to avoid a situation whereby traders would need to make significant adjustments to their own internal electronic systems.
Who needs an EORI number?
You will require an EORI number if you are planning to import or export goods with countries outside the EU.
You may need an EORI number to trade with these countries in Europe – Andorra, Bosnia and Herzegovina, Gibraltar, Guernsey, Iceland, Jersey, Liechtenstein, Macedonia, Moldova, Norway, Switzerland.
How does EORI work?
The EORI system has two separate and distinct elements to it, one at national or Member State level and one at EU level.
National EORI system
At national level, each Customs Authority assigns a unique identifying number (the EORI number) to each trader who interacts with Customs. Traders are required from 1 July 2009 to use this number in all customs declarations lodged by them or on their behalf, irrespective of the Member State in which those declarations are lodged. This number is valid for use in all Member States.
Central EU EORI database
Revenue will be obliged to provide details to the European Commission of all those traders who have been assigned an EORI number. These details will be held on a central EU database maintained by the European Commission, which will also contain similar information provided by the other 26 Member States. Updates to Revenue’s national EORI database will be advised to the central EU database at regular intervals.
Structure of EORI number
All Irish EORI numbers will be prefaced with the prefix IE. In line with the decision to align the EORI number with the VAT number, the vast majority of EORI numbers will be equivalent to the trader’s VAT number. This will mean that for the vast majority of traders, the EORI number that they will be inserting in import and export declarations will be exactly the same as their current VAT number, except with the prefix IE
Use of EORI number in declarations
The EORI number will have to be used in boxes 2, 8 and 14 of the SAD declaration. However, it should be noted that the EORI number will not replace the Accounting reference number (box 48) which governs the payment of duties and taxes.
Traders not currently using AEP
As previously indicated, all traders using AEP up to 1 July 2009 will be automatically assigned an EORI number to use from that date. Subsequently, any trader who wishes to import or export goods, will need to inform Revenue in advance of making the customs declaration in order to have an EORI number assigned.
How does a trader register for EORI?
It is necessary for any trader interacting with the AEP system for the first time after the 1st July 2009 to register for EORI. This may be done by contacting their local Revenue office.
For further information please contact email@example.com Alternatively, Phone 1890 204 304