EORI, Economic Operator Registration and Identification
An EORI number is required in all customs declarations and for all other customs related activities, such as applications for authorisations and certifications.
An EORI number is a unique identification number that is to be used for all customs related activities within the EU, for example when importing from or exporting to a country outside the EU. There are only three exceptions to the requirement for an EORI number:
- Private individuals who import or export goods for their exclusive personal use.
- Economic operators established in a country outside the EU that import goods temporarily.
- Re-exports where the customs procedure code FF1 starts with 31.
Operators established in an EU Member State shall always apply for an EORI number in that Member State. Operators established in a country outside the EU can choose in which Member State they want to apply for an EORI number. An operator is supposed to apply for an EORI number in only one Member State.
The basic idea behind EORI is that each legal entity should only be assigned one EORI number. This number should then be used in all customs declarations and for all other customs related activities in all EU Member States.
Legal entities are for example limited companies, trading partnerships, limited partnerships, sole traders or governmental as well as municipal authorities, according to Swedish law. The one legal structure that is not considered as a legal entity of its own is branches of foreign businesses (having business registration numbers starting with the figures 516). For such branches, the following applies:
- If the parent company/head office is established in another EU Member State, the application for an EORI number has to regard the parent company/head office and be made in that Member State. The assigned EORI number should be used also for the branch.
- If the parent company/head office is established in a country outside the EU, the application for an EORI number has to regard the parent company/head office, but can be lodged in any Member State. The assigned EORI number should be used also by the branch.