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In its note of 25 May 2010, the European Commission announced that the flexibility measures should be withdrawn and that of 1 July 2010, the Member States shall require that the EORI number is to be provided in customs clearance declarations where it is a mandatory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

The EU electronic course which is designed to help companies learn the relevant facts about AEO legislation & process has been updated.

Following the legislative changes, the content has been adapted with the mandatory obligation to enter the EORI number in the AEO application and the deadlines for issuing the certifates.  

This course has been developed by the Customs and Taxation Directorate General of the European commission. It is their target is to foster a uniform implementation of the standards throughout the EU.

The AEO electronic course can be freely accesses and downloaded here.

The EU Commission and the Member States are implementing the EORI number or Economic Operators Registration and Identification number. The purpose of the EORI number is to have one unique identification number for each Economic Operator that should be recognised by all EU customs authorities. Such an identification number will serve as a common reference for the identification of economic operators in their relations with the customs authorities of the EU and for the exchange of information between these authorities and where appropriate, between customs authorities and other government departments and agencies.
The EORI number is mandatory as of 1st July onwards.

Who need to be registered ?
Economic Operators involved in customs related activities or mentioned on customs declarations.

In what Member State does an Economic Operator need to be registered ?
An economic Operator needs to be registered only in the Member State in which it is established for activities covered by customs legislation. The EORI number is unique and valid in all Member States of the EU. Operators of 3rd countries have to apply for their EORI number in the Member State where a customs declaration mentioning this operator is first submitted. The EORI number will be valid in all countries of the EU.
Example: Economic Operator X established in Germany imports goods via the port of Antwerp. The goods are released into free circulation in Belgium. As X is established in Germany, it needs to obtain an EORI number in Germany. The EORI obtained in Germany must be mentioned on the import declaration in Belgium.

EORI identification number
The EORI number will be structured as an identification number stating the country code of the Member State, e.g. BE followed with a numeric number. For Belgium this numeric number corresponds to the VAT number.

Registration procedure
Most Member States foresee in an automatic registration for those economic operators that are already known for customs. In case you don’t receive your EORI or a confirmation about your EORI, you will have to ask it to the competent authorities in your Member State. The Member State granting the number will validate the information included in the application form and process this information in both a national and a central EU system. Data will be exchanged between Member States and the EU Commission.

Implementation and application in Belgium
If your company is registered in the NCTS system, you will automatically receive a letter stating that your TIN number or Traders Identification Number is valid till end June. In the same letter the EORI number replacing the TIN number from 1st July onwards is mentioned.
If your company is known in the PLDA system, you should also automatically be informed with a letter informing your EORI number.
If by June, 10th, you have not been informed about your EORI, you need to apply yourself for an EORI number.

EORI on the customs declaration
According to the Commission Regulation n° 312/2009 of 16th April 2009 (OJ L 98, 17 April 2009), the EORI number should be mentioned in following boxes of the customs declaration:

For export, re-exportation, outward processing, community transit and/or proof of the community status of good:.
In Box 2: Consignor/Exporter. When the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
In Box 8: Consignee. If an EORI number has not been assigned to the consignee, enter the number required by the legislation of the Member State concerned.
In Box 14: Declarant/Representative. If the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
In Box 50: Principal. In this box, you should enter the full name and address of the principal, together with the EORI number referred to the principal. Where the EORI number is provided, Membe States may waive the obligation to provide the full name and address.

For release for free circulation, inward processing, temporary importation, processing under customs control, customs warehousing and the entry of goods to free zones subject to type II controls:
In Box 2:Consignor/Exporter. If an EORI number has not been assigned to the consignor/exporter, enter the number requested by the legislation of the Member State concerned.
In Box 8: Consignee. When the consignee does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
In Box 14:Declarant/Representative. When the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.