Economic Operator Registration and Identification scheme
From:
HM
Revenue & Customs
First published: 6 August 2012
Last updated: 18 February 2015, see
all updates
Part of:
Import
and export procedures, VAT, Business
tax and Import
and export
How to apply for an EORI number to identify yourself to customs: useful for all traders, and required by traders
and any person importing and exporting from the EU.
Contents
Introduction
Who
needs an EORI number?
How
the EORI number is used
How
to get an EORI number
Qualifying
for EORI
Access
to your EORI information
Registering
for EORI reports
Further
Information
See
more like this
Introduction
The Economic Operator Registration and Identification scheme (EORI) is an EU initiative that helps traders
communicate with customs officials when they are importing and exporting goods.
Importers and exporters are able to register for an EORI number
which is valid throughout the EU. They can use this number in communications with any customs authorities in the EU, for example in customs declarations where a customs identifier is required.
Traders wishing to register, or who are already registered as an Authorised Economic Operators (AEO), also
need an EORI number.
Who needs an EORI number?
You need an EORI number
if you are required to provide pre-arrival/pre-departure information for goods or are involved in the import, export or movement of goods under a transit procedure.
New security laws mean that you must declare your goods arriving or leaving the EU within set time limits.
If you supply normal import or export declarations you will be covered. If you’re not declaring them in the usual way you will need an EORI number
to complete an Entry Summary Declaration or an Exit Summary Declaration.
For imports or arrivals, see Import
Control System.
For dispatches or exports download
guidelines on security declarations on export and exit provisions (PDF, 272K).
Traders wishing to register or who are already registered as an AEO will
need an EORInumber.
The AEO certificate
is an internationally recognised quality mark that proves your role in the international supply chain is secure and that your customs controls and procedures are efficient and compliant.
For more information and to find out whether AEO status
is available to you seeAuthorised
Economic Operators.
Format of the EORI number
UK EORI numbers
start with the letters ‘GB’. Most are then followed by a 12 digit number based on the trader’s VAT number (eg GB123456789000).
A small number of ‘dummy’ EORI numbers
will be issued for non VAT registered operators. For further exceptions read supporting guidance on EORI.
For further information call the HM Revenue and Customs (HMRC) Excise and Customs helpline on Telephone:
0300 200 3700 or contact the EORI team.
European Union EORI validation
checker
If you have a UK VAT number you can check to see if it has EORI status.
Please prefix your 9 digit VAT number with ‘GB’ and suffix with ‘000’, eg GB123456789000 (do not put any spaces between the digits).
Use
the EORI EU checker on the Europa website
How the EORI number
is used
Traders must provide their unique EORI number
in all dealings with customs officials.
The EORI must
be included on all pre-arrival and pre-departure information on goods entering or leaving the customs territory of the European Community and when importing, exporting and moving goods under a transit procedure.
The number must also be used for customs authorities to exchange information and where appropriate, to share
information with other government departments and agencies.
It will also be used to analyse and exchange risk information between customs authorities and the European
Commission.
How to get an EORI number
If you’re VAT registered please complete the Application
for Economic Operator Registration and Identification (EORI) form.
If you’re not VAT registered complete one of the forms below:
·
Importers - Application
for an Economic Operator Registration and Identification (EORI) number - Imports form.
·
Exporters - Application
for an Economic Operator Registration and Identification (EORI) number - Exports form
If you’re not VAT registered but need to get an EORI number
for another customs procedure or system please complete this form and
include why you need an EORInumber in
the additional information box.
For further information call the HMRC Excise
and Customs helpline on Telephone: 0300 200 3700 or contact the EORI team.
Qualifying for EORI
Only legal business entities (eg sole proprietors, partnerships or companies) can be assigned an EORI number.
This means some existing Trader’s Unique Reference Number (TURN) holders do not qualify for an EORI number
because they are a branch or division of a company.
In these cases, the parent or holding company of the branch or division is assigned anEORI number.
Identifying branches and divisions under the EORI scheme
Measures have been put in place to identify individual branches or divisions underEORI. This will involve HMRC setting
up 2 additional information statement codes at header level in Box 44 of the C88 declaration. These codes will be BR followed by a 3 digit numeric code for importers/exporters and AG followed by a 3 digit numeric code for agents/declarants.
The code will also be used in Management Support System (MSS) data available to traders from HMRC.
For more information see Customs
Handling of Import and Export Freight (CHIEF): trader import and export processing system.
For further information call the HMRC Excise
and Customs helpline on Telephone: 0300 200 3700 or contact the EORI team.
Access to your EORI information
Your EORI number
is held on both a national and European Commission database.
Data is exchanged between member states and the European Commission. Member states may also share the information
with their customs, veterinary, sanitary, statistical and tax authorities, as well as authorities for trade policy, the fight against fraud or authorities responsible for border control.
The general public can also access limited data via a searchable website. When you are notified of your EORI number
you will be asked whether you object to this data being published on the site.
Your data will only be published with your express consent.
For further information call the HMRC Excise
and Customs helpline on Telephone: 0300 200 3700 or contact the EORI team.
EU EORI validation
checker
If you have a UK VAT number, you can check to see if it has EORI status.
Please prefix your 9 digit VAT number with ‘GB’ and suffix with ‘000’, eg GB123456789000 (do not put any spaces between the digits).
Use
the EORI EU checker on the Europa website
Registering for EORI reports
The purpose of EORI reports
is solely to assist traders that, prior to EORI were
issuedTURNs, with separate suffixes to identify branches that are not themselves legal entities.
The reports list entries made by the trader where a header additional information statement starting with
‘BR’ (or ‘AG’ if the trader is acting as a declarant/representative) is entered in box 44. If no such code is entered the entry will not appear on the reports.
The reports are intended to assist reconciliation to be carried out, in particular against C79s or duty deferment
statements. They will only contain information that will enable entries to be correctly referenced, as follows:
·
EORI number of customer
·
entry processing unit number
·
entry number
·
date of entry
·
declaration Unique Consignment Reference (UCR)
·
master UCR
·
declarant reference number (box 7)
·
BR/AG statement
No other entry information will be available on these reports.
Read form to register for EORI reports.
This information will be provided by the MSS Operations
Team within the Customs and International Directorate of HMRC.
Where the customer has indicated that their company is a Declarant/Representative, reports will be run on
the EORI number
declared in SAD box
14. Where the customer has indicated that their company is an Importer/Exporter, reports will be run on theEORI number
declared in SAD box
2 (Exports) or box 8 (Imports).
An original signed letter from the company owning the EORI registration
numbers specified must be supplied with the registration.
The registration form must be signed by a responsible person of the business - for example, a sole proprietor,
partner or director.
Reports can be provided to a nominated representative. Any such representative must be an employee, representative
or legal representative of the purchaser’s company or companies within the same VAT registration group.
If the purchaser wishes to nominate a representative as a recipient of the data they must provide a signed
original letter authorising the named representative as a designated recipient of the data.
Information provided on MSS reports
will contain data as submitted to and processed by the CHIEF system.
Amendments to declarations made subsequent to finalisation on CHIEF are
dealt with manually and not recorded on MSS.
MSS reports
will not contain data from cancelled or deleted entries - these include export entries which were automatically deleted from CHIEF due
to no message recording arrival at place of export being received within a specified period.
No information from MSS will
be supplied in respect of export declarations submitted under bulk entry procedures.
MSS reports
will be distributed centrally from the MSS Operations
Team on a monthly basis.
The MSS Operations
Team will dispatch MSS data
to the purchaser’s company and/or authorised representative as follows:
·
for imports data - within 15 working days of the start of each calendar month
·
for exports data - no earlier than 15 working days of the start of each calendar month and no later than the last working day of the
calendar month (this delay is necessary due to the time taken by CHIEF to finalise processing of export declarations)
The method of data delivery will be by email to the nominated representative. In agreeing this method of communication HMRC stresses
that they are not liable for the security of information once it has been transmitted via email on the internet.
The normal format for electronic data delivery will be a downloaded Excel spreadsheet, unless the size of
the report exceeds the maximum number of lines available in Excel, in which case Comma Separated Variable format will be used.
To contact the MSS team,
email them at frontiersmssteam@hmrc.gsi.gov.uk
On completion of the registration form, please return it to the following address:
HM Revenue and Customs
Customs and International
MSS Team
10th Floor Central
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA
Further Information
EORI EU
Checker on the Europa website
Back
to contents
Published: 6 August 2012
Updated:
18 February 2015
From: HM
Revenue & Customs
Part of:
Import
and export procedures