EORI cases from the guidance

Each case below restates an example or rule in the guidance. The sources are non-binding guidance; the customs authority decides.

A non-EU exporter sells to a consignee in the EU

The guidance says a Chinese or Swiss exporter whose goods are consigned to an EU consignee need not register, unless it lodges one of the listed declarations itself (Commission guidance).

A transporter from outside the EU wants to register

The guidance gives an example of a Russian transporter registering in Poland, where it expects its first relevant activity. A non-EU operator registers in the Member State where it first expects to carry out the activity.

A natural person moves house inside the EU

The person keeps the existing EORI number and updates the address in the database.

A group with entities in several countries

Only legal persons or associations with legal capacity can hold a number. A German parent company with Austrian, Belgian and Slovak entities is one of the guidance examples; each legal person is dealt with as its own case.

A holder of an ATA or CPD carnet established in the EU

The guidance says it must be registered.

A business that only provides consultancy or services

HMRC says that in most cases you will not need an EORI. A supplier with no customs-covered activity, and a transport operator with none in the UK, have no obligation (HMRC).

An embassy, an international organisation, an NGO

The Commission guidance says EU diplomatic missions and embassies of third countries generally do not need one. International organisations are assessed case by case. An NGO can be an economic operator if it has a business character.

A military organisation

It is an "other person" and registers only if required by law, if it carries out relevant operations, and if customs considers its declarations more than occasional.

A private individual

HMRC says a shipping agent or carrier moving goods for a private individual without an EORI can use that person's name and address. Private persons may register voluntarily.

Someone who cannot register in the UK

If a business is not eligible and has no listed purpose, HMRC says it must appoint someone to deal with customs on its behalf, and that representative needs its own EORI. Not having an EORI does not prevent trading if you use an indirect representative.

A person who declares orally

The Commission guidance says oral declarants need no EORI.