1. Introduction

The aim of the briefing is to draw the attention of the Moldovan and Ukrainian customs services to the introduction of the EORI system in the EU customs territory which enters into force on 1 July 2009.

All the information in the document is based on the TAXUD/2008/1633 rev. 1.9 Guidelines on the EORI system as of 14 May 2009 (attached to the Briefing)

The Economic Operator Registration and Identification System has been introduced by an amendment to the European Community Customs Code Implementing Provisions (CCCIP).

The purpose of the scheme is to give economic operators a unique identification number that will be recognised by customs authorities across the European Union.

Economic operators will have to provide their unique EORI number in all dealings with customs officials.

It will have to 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 will be also 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.

2. Situation analysis

Regarding the responsibilities of economic operators not established in the customs territory of the Community to obtain EORI number, the excerpt from the TAXUD Guidelines 1.1.2 explains the following:

Economic operators not established in the customs territory of the Community should be registered if they perform the following activities (see Article 41(3) of the CCIP):

(a) lodge in the Community a summary or customs declaration other than:

-   a customs declaration made in accordance with Articles 225 to 238 of the CCIP, or a customs declaration made for the temporary importation procedure;

(b) lodge in the Community an exit or entry declaration;

(c) operate a temporary storage facility pursuant to Article185 (1) of the CCIP;

(d) apply for an authorization pursuant to Article 324 a or 372 of the CCIP

 

Example

- A Chinese exporter whose goods are consigned to an EC consignee is not required to apply for an EORI number. However, if he wants, for example, to lodge in the Community one of the declarations listed above he will have to be registered for an EORI number.

- A Canadian economic operator who declares goods for the temporary importation procedure under an ATA Carnet will not have to apply for an EORI number.

Economic operators not established in the Community are recommended to apply for an EORI number before they start their activities listed above. They may do so during their first operation as well, however the registration could take several days.

Economic operators not established in the customs territory of the Community will be registered by the customs authority or the designated authority of the Member State where they first perform one of the above mentioned activities.

Example

Company С is established in Russia and operates the means of transport by which goods are brought into the customs territory of the Community.

Its transport operations concern several Member States. Company С will transport goods and lodge its first entry summary declaration in Member state X on 8 July 2009. The entry summary declaration must include the EORI number of the person lodging it. In order to obtain the EORI number, company С will follow the national provisions of country X and will submit its application on 1 July 2009. The EORI number assigned on 6 July 2009 will be used to complete the entry summary declaration and for future identification of company С in its dealings with customs authorities in the EC.

External users may have access to some of the EORI data made available via the Europa web portal over the Internet. They have access to the public interface of the EORI system to check if the EORI number is active and/or the name and address of the person concerned if consent for publication has been given.

3. Conclusions3. Conclusion

One of the main objectives of the EORI system is to speed up formalities and customs operations by economic operators and natural persons running businesses and involved in customs activities.

Non-EU economic operators may apply for an EORI number to the customs authority or another designated authority of any Member State before customs operations in the customs territory of the Community. They may also apply for an EORI number during their first customs operation requiring an EORI number.

Establishing a European identification system of entities exchanging goods throughout the EU will provide the customs administrations of the Member States with current information on economic operators participating in customs activities. Moreover, it will provide economic operators with access to certain data on other economic operators (upon the previous consent of concerned operators). This possibility can be used by EUBAM partner services in validating information in case of transactions performed by economic operators in the EU, although it may be limited due to the optional character of publication of the data.