Assignment of EORI number
The EORI number is assigned by the member state where the economic operator is established. An EORI number that has been issued in one of the member states is valid in all member states. The Dutch Customs will inform all economic operators that receive a Dutch EORI number about this number.
EORI numbers will only be assigned to legal entities. This means that branches (business units of a legal entity) will not be assigned an EORI number. Branches must use the EORI number of the head office. See: Branches will not receive an EORI number.
EORI number also for economic operators with excise tax permits
In the Netherlands the EORI number has also been introduced for businesses with excise tax permits. This is because Dutch Customs also issues excise tax permits and supervises compliance with the rules of these permits. In many cases, economic operators who have an excise tax permit also have dealings with Customs. To avoid the use of several identification numbers, the decision has been made to assign an EORI number to all businesses that have an excise tax permit.
This EORI number does not have any consequences for the current procedure (with regard to the excise tax permits). However, in case of any future import, export, or transit of goods, you are required to use the EORI number as a unique identification number in the respective customs declaration.
Applying for an EORI Number
Economic operators can receive the EORI number in two different ways:
- Economic operators who have a Legal Entities & Partnerships Identification Number (RSIN in The Netherlands) do not need to officially apply for an EORI number in the Netherlands since they can deduct it themselves. In the Format of EORI number you will find more information about the composition of the EORI number.
- Are you doing a customs declaration in the Netherlands? Then you do not need to apply for the EORI number (but lead it off from the RSIN). Are you using the EORI number in a customs declaration for the first time? Then the holder of the EORI-number will receive further information about its use.
- Are you doing a customs declaration outside the Netherlands? Apply well before you want to use the EORI number in a customs declaration in foreign country, an EORI number. Do that with the form - see below.
- However, you can also explicitly apply for an EORI number by completing the EORI number application form.
Economic operators from third countries may apply for an EORI number themselves in one of the member states in which they are active using the application form for an EORI number for companies headquartered outside the European Union. That EORI number is valid in all countries of the European Union (EU).