A New Bend in the Road for Importers and Exporters in EU
EORI stands for Economic Operator Registration and Identification. It is an identification number which came to be used from July 1, 2009. It is assigned by the HMRC or Her Majesty’s Revenue and Customs. It is assigned to the importers and exporters who are engaging in import and export activities to and from EU. This scheme came in place when the Trader Unique Reference Number System which was previously used in the UK was repealed. The number is assigned to legal entities whether they are sole traders, a partnership, or a company. The local member state will assign you this number. The EORI is a pre requisite for getting custom clearance in EU. It came into existence also to replace the German customs number. This identification number is important because without this you cannot complete the Entry or exit summary declaration.
How to get the EORI number
You just need to fill an application form and send it to HMRC in order to obtain the EORI number. It is just an extension to your VAT number therefore the form that you need to fill depends upon whether you are VAT registered or not. The form you need if you are a VAT registered applicant is form C220 and if you are not VAT registered then you need form C 200A.
How to submit the EORI form
I want to reiterate that it’s not necessary that you have to have a company before getting an EORI form. Individuals can apply too. If you are filling the form online then you need to send it to email@example.com and if you are using a hard copy then post it to the EORI team of the HMRC office in Cardiff.
How to apply when you are not VAT registered
Dispatch your first shipment before applying for the EORI number in case you have not applied for VAT because then you will have information regarding carrier and tracking and you will need both these things for applying.
EORI is issued once and remains applicable indefinitely
The EORI is issued only once and not after every transaction. It remains in operation for every future transaction once it is issued.
Why EORI and VAT are linked
The EORI has been linked to the VAT number so that the trader doesn’t need to make major changes in their internal electronic system
How EORI works
If an individual wants to make a declaration of the behalf of the trader then the former will be given access to the EORI number of the trader but only in the case when the trader has given a written consent for the same.
Format of the EORI number
In a vast number of cases the EORI number which is assigned to a trader will be the same as the VAT number with the prefix of the country attached.
The EORI numbers of the following people must be quoted in customs declarations:
During entry and exit summary declaration, the EORI numbers of the following people are needed
The numbers that should not be confused with EORI
This number is related to specific goods and specific actions for example rate of duty or authorization needs. It must be supplied for both manual and electronic forms in custom declaration.
This is provided by a domestic tax authority when one is submitting advance turnover tax returns and/or regular tax returns. There is no definite format for this number but it is made up of a tax office number, the number of the district and a serial number.
It indicates that a business is allowed to take part in tax suspension procedure.