The identification of foreign traders or logistics operators in connection with customs clearance within the European Union is based on the unique EORI number.  When registering for customs purposes in one Member State, an operator is assigned an EORI number, which shall be used in all Member States, when necessary, in connection with customs clearance.

According to the legislation the EORI number should have been provided in customs declarations from 1 July 2009.  As some Member States faced difficulties with the development of their customs declaration systems, the European Commission recommended that the Member States should be flexible with regard to the use of the number. So far, Finland had not required the EORI number as mandatory.

In its note of 25 May 2010, the European Commission announced that the flexibility measures should be withdrawn and that of 1 July 2010, the Member States shall require that the EORI number is to be provided in customs clearance declarations where it is a mandatory element according to the legislation.

Finnish customs will require, from 1 July 2010, that the EORI number is provided, before it accepts a declaration as received.  To avoid slow-downs if all operators simultaneously change over to the mandatory use of the EORI number, the National Board of Customs in Finland has decided to start using the EORI number in its customs clearance systems as of 15 June 2010.

From 15 June to 1 July 2010 will be a migration period.  If the EORI number is not provided in declarations, Finnish Customs will provide guidance to economic operators in using their already assigned EORI numbers, or in applying for an EORI number if the operator hasn’t been assigned one yet.  A company in the EU shall be registered in the Member State where the company is established.

Finnish companies that in the last two years have been registered customers of Finnish Customs or that have a license concerning customs clearance granted by Customs, have been automatically registered for EORI (number format FI1234567-8)

From 1 July, not providing the EORI number is considered negligence.  Customs can impose a surcharge for fault by virtue of section 32 of the Customs Act.

The EORI number shall be mandatory in  :

• - Entry summary declaration
• - Summary declaration for temporary storage
• - Arrival notification and presentation
• - Upon arrival, unloading reports on goods in temporary storage
• - Transit declaration
• - Exit summary declaration
• - Export declaration
• - “arrival at exit” notification
• - Exit manifest presentation
• - Exit notification

Statutory basis :

Commission Regulation (EC) n° 312/2009

National Customs Act of Finland, section 4 (1466/1994)

For more info : TH.eori@tulli.fi or kirmo@tulli.fi

Customs learning

Customs4trade offers also in-company business trainings tailored to your specific needs on customs, excise, export controls or international trade-related topics. Our training programmes comprise one or more day trainings.

Training topics:

• Authorised Economic Operator (AEO)
• General Interpretative Rules of the Harmonized System (HS)
• Customs Valuation & Transfer Pricing
• Export control & Dual-use goods
• Rules of origin
• Single Administrative Document
• Customs Declaration Procedures
• Excise & EMCS
• Economic Customs Procedures
• Customs Basics
• Customs Advanced
• Incoterms 2010

You can contact info@customs4trade.com for practical information on the trainers, programmes and availability of dates.

Customs4trade is member of the International Network of Customs Universities (INCU). The objectives are to promote academic excellence in customs law and administration, generate greater public awareness of customs matters, provide the World Customs Organisation and other organisations with a single point of contact with universities and research institutes that are active in the field of customs research, education and training, manage the production of the World Customs Journal, and provide a global resource for governments and the private sector, and an eductional source for students wishing to further their knowledge in the field of customs, international trade and logistics.

For more information on the International Network of Customs Universities, click here.