The Economic Operator Registration and Identification (EORI) number is granted by the EU member state in which the company operates and it is recognized thereafter by any customs authority in the European Union.
Companies are required to obtain the EORI number in order to be able to perform customs formalities.
In Luxembourg, the EORI number is based on the VAT number. Companies may check if they can use the VAT number as their EORI number on the European Commission website.
Typically, the EORI number contains the country’s initials, LU for Luxembourg and it is followed by the company’s VAT number containing 8 digits.
If companies based in Luxembourg cannot use their VAT number as an EORI number, they must contact the Customs and Excise Agency. Companies may register an EORI application either for a company that is established in Luxembourg or for a company that is established outside the European Union.
Economic operators established in the EU should always be registered in the member state in which their company is based.
The application for an EORI number must be submitted before the operator begins the activities that are subject to customs legislation (import or export operations).
EORI number use
After an economic operator is granted its EORI number, it must use the number in every customs transaction and activity.
Because the registration process for an EORI number may take a few days, economic operators are advised to apply for registration in advance, before they start the activities covered by customs legislation.
Operators can make their EORI information public. If they choose to do so, their name and address will be published on the European Commission website. This option may be stipulated on the EORI registration application or, if they are already registered, they can submit their consent to the Customs and Excise Agency to publish their EORI data.
If your company performs activities that are subject to customs legislation in the European Union and you need help for registering for an EORI number, please contact our law firm in Luxembourg for additional information.
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