EORI number - Consequences for the Customs processes

You are required to use the EORI number as an identification number in all customs procedures when exchanging information with Dutch Customs.

AEO Identification

Customs determine the AEO status of the economic operator, if it has one, on the basis of the EORI number. Depending on the type of AEO authorisation and the role of the concerning AEO, AEO facilities are granted.

Procedure pursuant to article 23, Wet Omzetbelasting (Turnover Tax Act)

On the import declaration form use the ‘Addressee’ box to state the EORI Number. Before the introduction of EORI this box was used to state the taxable person’s VAT ID Number for turnover tax purposes. So the new ‘Turnover Tax Subject’ box was added. Use this box to state the VAT Number.

Are you using the Enig document [the Single Administrative Document or ‘SAD’] to make a written import declaration? In that case state the VAT ID Number as a special reference in box 44 of the SAD. The special reference (code) is 90200. Give as specification ‘art. 23 wet OB’, followed by the VAT ID Number of the taxable person for turnover tax purposes. Use the special reference for written import declarations only.

Branches will not receive an EORI 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 and/or a customs authorisation.

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