EORI NUMBER IN EU CROSS-BORDER FOREIGN TRADE

The EORI number (Economic Operator Registration Identification), is the EU-wide registration requirement prescribed by Customs Law for all economic operators engaged in cross-border foreign trade with third countries (non-EU countries), who, as part of their business activities, engage in activities covered by customs regulations. The EORI number serves to uniquely identify economic operators and other persons who are resident in the EU or at least taxed in the EU. Those who operate exclusively within the EU are not subject to this registration requirement.

The registration requirement primarily applies to companies established within the customs territory of the EU. However, persons/companies not established within the customs territory of the EU may also be subject to the registration requirement if they carry out the above-mentioned customs-relevant activities in the EU or apply for an "Authorized Economic Operator" (AEO) certificate.

Registration:

Registration is carried out by the competent authority in the Member State in which the economic operator is established. In Austria, this is the Customs Authority. The application for the allocation of an EORI number must be submitted by each economic operator before commencing customs-relevant activities. Registration is also required for economic operators who are represented by a freight provider or other authorized service providers for the customs-relevant activities. The EORI number must be included in all submissions to the Customs Authorities. In practice, these will mainly be customs declarations, entry/exit summary declarations, applications for authorizations, appeals, applications for reimbursement/remission, applications for binding information, etc.

Who must register?

Economic operators who, as part of their business activities, also carry out activities that fall under the provisions of Customs Law (e.g., as importers, exporters, declarants), and who have their registered office in the customs territory of the EU, must register in order to be assigned an EORI number. Economic operators who have their registered office outside the customs territory of the EU can also register to be assigned an EORI number.

Persons other than economic operators (e.g., private individuals) must register with the Austrian Customs Administration if such registration is required by EU law (e.g., CBAM Regulation, Regulation (EU) 2023/956) or the law of a Member State in order to be assigned an EORI number. Representation by professional party representatives is possible via the USP (Austrian Business Service Portal).

Only one EORI number is assigned to each economic operator or private individual, which must subsequently be used by the economic operator and, if necessary, by branches of the economic operator or by a private individual throughout the EU.

The registration has to be carried out as a self-registration via the Portal Zoll/Customs Decisions of the Austrian Customs Administration. The application guide published by the Federal Ministry of Finance can be found under the Application Guide for the New EORI Registration process.

Please contact us if you have any further questions or if we can advise you on this matter.