What Is an EORI Number?
What Is an EORI Number?
An EORI (Economic Operators Registration and Identification) number is a unique identification number assigned to businesses and individuals engaged in importing or exporting goods within or outside the European Union (EU). It is used for customs processes and communication with EU customs authorities, ensuring smooth cross-border trade.
Key Features of an EORI Number
Purpose
Streamlines and standardizes customs procedures across the EU.
Identifies businesses in all EU member states for customs-related activities.
Required for filing import/export declarations, requesting customs decisions, and interacting with customs authorities.
Structure
In the Netherlands, an EORI number is linked to a company’s VAT number.
It typically begins with the country code (e.g., NL for the Netherlands) followed by the VAT number without special characters (e.g., NL123456789B01).
When Is an EORI Number Required?
You need an EORI number if:
You import goods into the EU.
You export goods outside the EU.
You transit goods through the EU.
You engage in activities requiring interaction with EU customs authorities (e.g., submitting customs declarations, applying for authorizations).
Without an EORI number, customs authorities will not process your declarations, causing delays and potentially additional costs.
How to Obtain an EORI Number in the Netherlands
For Dutch Companies
Automatic Assignment: When you register for VAT in the Netherlands, your VAT number often doubles as your EORI number.
Validation: Check your EORI number’s validity via the EU's EORI online database.
For Non-EU Companies
Direct Application: If your business is not established in the EU but requires an EORI number, apply directly to the Dutch Tax and Customs Administration (Belastingdienst Douane).
You may also need to appoint a customs representative or fiscal representative for specific activities.
Application Process
Complete the EORI application form (available online from Dutch customs).
Provide business registration details and, if applicable, your VAT number.
Processing times are generally a few days but can vary based on the complexity of your request.
Maintaining and Using Your EORI Number
Customs Declarations: Include your EORI number in all customs documentation.
Cross-Border Transactions: Use your EORI number when interacting with customs authorities across the EU.
Updates: Inform Dutch customs authorities if your business information changes (e.g., company name, address, VAT number).
Common Scenarios Requiring an EORI Number
Importing Goods: Declaring goods brought into the EU from a non-EU country.
Exporting Goods: Filing declarations for goods shipped from the EU to a non-EU destination.
Customs Authorizations: Applying for customs procedures like simplified declarations or bonded warehousing.
Why Is an EORI Number Important?
Ensures compliance with EU customs laws.
Speeds up customs clearance processes.
Avoids fines or delays due to incomplete documentation.
Essential for businesses engaging in international trade within the EU.
Conclusion
An EORI number is indispensable for businesses involved in international trade. It simplifies customs procedures, ensures compliance with EU regulations, and enables seamless trade operations. Businesses should apply for an EORI number before starting import/export activities to avoid disruptions in their supply chain.