Training on the New EU Training on the New EU Implementations on Road Transport Implementations on Road Transport

and Foreign Tradeand Foreign TradeRef. Nr. 32699Ref. Nr. 32699

Venue: Istanbul, TurkeyVenue: Istanbul, Turkey

ECONOMIC OPERATORS ECONOMIC OPERATORS REGISTRATION AND IDENTIFICATION REGISTRATION AND IDENTIFICATION

(EORI) NUMBER(EORI) NUMBER

Date: 26 June 2009Date: 26 June 2009

EUROPEAN COMMISSION, DG ENLARGEMENT, TAIEXEUROPEAN COMMISSION, DG ENLARGEMENT, TAIEXHELLENIC MINISTRY OF ECONOMY AND FINANCE,HELLENIC MINISTRY OF ECONOMY AND FINANCE,

SPECIAL FINANCIAL INVESTIGATIONS SERVICESPECIAL FINANCIAL INVESTIGATIONS SERVICE

Dr. Yannis Markovits, Dr. Yannis Markovits, SeniorSenior Customs OfficerCustoms Officer

DEFINITIONDEFINITIONØ A number, unique in the European Community,

assigned by a Member State customs authority or designated authority or authorities to economic operators and to other persons in accordance with the rules laid down in Chapter 6 (“Registration and Identification System”), cf. Commission Regulation (EC) No 312/2009 of 16 April 2009, amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal of the European Union, L (Official Journal of the European Union, L 98/3/1798/3/17--44--2009)2009)

LEGAL FRAMEWORKLEGAL FRAMEWORKØØ EORI REGULATION (EC) No 312/2009EORI REGULATION (EC) No 312/2009 of 16 of 16

April 2009 April 2009 ØØ REGULATION (EEC) No 2913/1992REGULATION (EEC) No 2913/1992, as , as

amended by amended by REGULATION (EC) 648/2005REGULATION (EC) 648/2005 of of the European Parliament and of the Council the European Parliament and of the Council and and REGULATION (EC) No 1875/2006REGULATION (EC) No 1875/2006

ØØ REGULATION (EEC) No 2454/1993REGULATION (EEC) No 2454/1993 (customs (customs code implementing procedurescode implementing procedures-- CCIP)CCIP)

ØØ REGULATION (EC) No 562/2006REGULATION (EC) No 562/2006 (Schengen (Schengen borders code)borders code)

ØØ TAXUD/2008/1633 rev. 1.9TAXUD/2008/1633 rev. 1.9 of 14 May 2009 of 14 May 2009 ((““GuidelinesGuidelines””-- latest version)latest version)

RELATIONSHIP AEO RELATIONSHIP AEO -- EORIEORIØØ 3 types of AEO status: 3 types of AEO status: ØØ AEOAEO--””SecuritySecurity””/AEO/AEO--CustomsCustoms””//AEOAEO--””FullFull”” = AEO= AEO--S + AEOS + AEO--CC

ØØ Criteria for AEO Criteria for AEO --””SecuritySecurity””::ØØ Record of compliance with customs requirements, satisfactory Record of compliance with customs requirements, satisfactory

system of managing commercial/transport records, financial system of managing commercial/transport records, financial solvency, security and safety standardssolvency, security and safety standards

ØØ Facilitations for AEO Facilitations for AEO --””SecuritySecurity””::ØØ Reduced data requirements in Entry Summary Declaration (ENS)/ Reduced data requirements in Entry Summary Declaration (ENS)/

Exit Summary Declaration (EXS)Exit Summary Declaration (EXS)ØØ Less documentary and physical controlsLess documentary and physical controlsØØ Prior information and priority if selection for physical controlPrior information and priority if selection for physical controlØØ Controls at another place than customs office, on requestControls at another place than customs office, on request

ØØ IT supportIT support::ØØ Integration of AEO into EORI (Economic Operators Registration anIntegration of AEO into EORI (Economic Operators Registration and d

Identification system)Identification system)ØØ Information & communication process between Member StatesInformation & communication process between Member States

EORIEORIØ Economic Operators' Registration and

Identification System

ØØ Economic operatorsEconomic operators established in the Community must have an Economic Operators' Registration and Identification (EORI) number, whereas economic operators not established in the Community will have to be registered in some explicit cases. TheEORI number will be used particularly for their identification as regards lodging customs declarations.

Ø The EORI system uses the basic identification information to cross-reference the national registration numbers and ensures identification based on single identifier.

Ø This improves control of the data submitted to and exchanged between MS’ customs administrations and for other reference systems such as AEO, risk management, Single Authorisation systems and REX.

ECONOMIC OPERATORSECONOMIC OPERATORSØØ Economic operator (EO) is a Economic operator (EO) is a personperson who, in the who, in the

course of his business, is involved in course of his business, is involved in activities activities covered by customs legislationcovered by customs legislation..

ØØ Natural personNatural person, e.g., sole proprietor, e.g., sole proprietorØØ Legal personLegal person, e.g., legal entity, e.g., legal entity--limited companylimited companyØØ Association of personsAssociation of persons, e.g., partnership , e.g., partnership ØØ Imports/exports of goodsImports/exports of goodsØØ Transit of goodsTransit of goodsØØ Running of a warehouseRunning of a warehouseØØ Applying for the Biding Tariff InformationApplying for the Biding Tariff Information

EORI (contEORI (cont’’d.)d.)

Ø The EORI is an important element of inter-operable customs systems.

Ø They allow MS to identify economic operators independently of MS where they lodge a declaration.

Ø It provides an identifier in the EU for customs purposes and even beyond in the framework of the Single Window (to obtain information relating to import/export licences, agricultural or sanitary certificates, etc).

EORI (contEORI (cont’’d.)d.)Ø Background

Ø The measures to enhance security introduced by the Security Amendment (Council Regulation 648/2005) and its Implementing Provisions, provide for:

vv the analysis and electronic exchange of risk information the analysis and electronic exchange of risk information between customs authorities and the Commission under a between customs authorities and the Commission under a common risk management frameworkcommon risk management framework

vv the provision to the customs authorities of prethe provision to the customs authorities of pre--arrival and prearrival and pre--departure information on all goods entering or leaving the departure information on all goods entering or leaving the customs territory of the Communitycustoms territory of the Community

vv the granting of the status of Authorised Economic Operator the granting of the status of Authorised Economic Operator (AEO) to reliable traders(AEO) to reliable traders

Ø The implementation of these measures would be more effective if persons concerned could be identified by reference to a common number unique to each person.

EORI (contEORI (cont’’d.)d.)ØPurposeØ The purpose of the EORI scheme is to have one unique

identification number for each Economic Operator that should be recognised by all EU customs authorities. Such an identification number will serve as a common reference for the identification of economic operators, or persons, in their relations with the customs authorities of the Community, and for the exchange of information between these authorities and where appropriate, between customs authorities and other government departments and agencies.

ØDate of implementationØØ 1 July 20091 July 2009

EORI (contEORI (cont’’d.)d.)Ø Is it mandatory?Ø If someone is approved, or wish to be approved, as an AEO, and/or

are required to provide pre-arrival/pre-departure information, or involved in the import, export or movement of goods under a transit procedure.

ØWho will be registered?Ø Economic operators, and persons, involved in customs related

activities involving one or more MS will be authorised.

ØWhere will an Economic Operator be registered?

Ø An economic operator is registered in the MS in which s/he is established for activities covered by customs legislation.

EORI (contEORI (cont’’d.)d.)Ø Application and registration procedure

Ø The MS granting the number validates the information included in the Application form and process this information in both a national and a central EU system. Data will be exchanged between MS and the EU Commission. Limited data will be disclosed to the general public but with the express consent of the EO concerned.

EORI (contEORI (cont’’d.)d.)ØConstruction of the EORI number

ØWhere an identification number is required, the EORI number will be structured as a ISO alpha 2-digit country code of the MS granting the number, e.g., GR, followed by a 15 digit alpha/numeric number, usually containing at least, the VAT registration number of the entity

MAIN QUESTIONSMAIN QUESTIONSØ What are the reasons for introducing EORI?

Ø The implementation of EORI ensures that the measures to enhance security introduced by the Security Amendment (Council Regulation 648/2005) and its Implementing Provisions will be more effective if economic operators (EO) affected could be identified by reference to a common number unique to each EO within the EU.

MAIN QUESTIONSMAIN QUESTIONSØ When will the EORI number be used?

Ø This unique number will be used by EO in all their communications with customs authorities throughout the Community where an identifier is required, e.g., the provision to the customs authorities of pre-arrival and pre-departure information on all goods entering and leaving the customs territory of the Community and for the import, export and transit of third country goods. In addition it will be used for the exchange of information between the customs authorities as well as between customs authorities and other authorities for example other government departments but only in respect of the movement of goods involving a customs procedure.

MAIN QUESTIONSMAIN QUESTIONSØ Who can obtain an EORI number and where should

they apply?

Ø EO involved in customs activities established in the customs territory of the Community, registered by the customs authority of the MS in which the EO is established.

Ø EO not established in the customs territory of the community, registered by the customs authority of the MS where the EO first perform one of the following:

Ø lodges in the Community a summary/customs declaration other than:Ø customs declaration made in accordance with Articles 225 to 238 of

Regulation (EEC) 2454/93; orØ a customs declaration made for the temporary import procedureØ lodges in the Community an exit/entry summary declarationØ operates a temporary storage facility under Article185 (1)Ø applies for an authorisation under Article 324 (a) or 372Ø applies for an Authorised Economic Operator certificate

MAIN QUESTIONSMAIN QUESTIONSØØ ExamplesExamples

Ø Parent company P is established in Germany. It has two entities: S1, registered in Belgium, and S2, registered in Austria. Both are legal persons. Parent company P is not involved in any activities covered by customs legislation in any Member State, but its entities are. Parent company P will not have to be assigned an EORI number since it is not an economic operator, as defined in Article 1(12) of the CCIP (the company is not involved in activities covered by customs legislation in any MS). Its entities will be subject to the obligation imposed by Article 4l(1) of the CCIP and will have to have an EORI number. Entity S1 will have an EORI number assigned by the Belgian authority and entity S2 an EORI number assigned by the Austrian authority.

MAIN QUESTIONSMAIN QUESTIONSØØ Examples (contExamples (cont’’d)d)

Ø Parent company C is established in the UK. It has the following entities: regional office R1, established in Estonia, regional office R2, established in Germany, and branch office B1, established inthe Netherlands. Neither regional offices R1 and R2 nor branch office B1 are “persons”, as defined by Article 4(1) of the CC. Parent company C is carrying out business activities covered by customslegislation in several Member States. Parent company C will be assigned an EORI number by the UK authorities since it is an “economic operator” (it is a person and, in the course of its business, is involved in activities covered by customs legislation), as defined by Article 1(12) of the CCIP, established in the UK. Its entities (R1, R2 and B1) will not have an EORI number since none of them is a “person”, as defined by Article 4(1) of the CC. Consequently, when parent company C lodges a customs declaration at import for goods that will be delivered to regional office R1 or R2 or branch office B1 the EORI number of parent company C will be entered in boxes 14 and 8 of the SAD.

MAIN QUESTIONSMAIN QUESTIONSØØ Examples (contExamples (cont’’d)d)

Ø Parent company P is a legal person with its headquarter in the USA. It has the following entities: registered office R1, established in Ireland, registered office R2, established in the UK, and registered office R3, established in Denmark. Neither registered office R1 nor registered offices R2 and R3 are legal persons or associations of persons recognised as having the capacity to perform legal acts but lacking the legal status of a legal person under the national law of the country in which they are established. None of them is therefore a “person”, as defined by Article 4(1) of the CC. Parent company P is carrying out business activities covered by customs legislation via all three of its European entities. Consequently, company P is an economic operator (Article 1(12) of the CCIP: it is a “person” and, in the course of its business, is involved in activities covered bycustoms legislation). It is also established in the EC since it has its registered offices in the Community (Article 4(2) of the CC). Company P will need an EORI number. However, its registered offices are located in several different MS. In each of these MS company P may be required to register for, and obtain, an identification number used in fields other than customs, such as taxation or statistics, e.g. a VAT number.

MAIN QUESTIONSMAIN QUESTIONSØ Where will the information on EO and their numbers

be kept?

Ø The MS granting the number validates the information included in the application form and process the information in both a national and an EU Commission database. In addition there will be an Internet website, managed by the Commission, containing limited data on EO and their EORI numbers which will be available to the general public. Enquirers to the website will be able to find out if an EORI number is valid or not. They will not be told to whom the EORI belongs nor will they be provided with any further information.

Ø Inclusion on this site will only happen with the express consent of the EO or person involved.

USE OF EORIUSE OF EORI

Use the EORI Use the EORI number assigned number assigned

in MS 1in MS 1

Assign an EORI Assign an EORI numbernumber

in MS 1in MS 1Other personOther person

Use the EORI Use the EORI number assigned number assigned

in MS 1in MS 1

Assign an EORI Assign an EORI numbernumber

in MS 1in MS 1Legal personLegal person

Use the EORI Use the EORI number assigned number assigned

in MS 1in MS 1

Assign an EORI Assign an EORI numbernumber

in MS 1in MS 1Natural personNatural person

Action in MS XAction in MS XAction in MS 1Action in MS 1Where is it Where is it established?established?

The EO is a The EO is a ……

REGISTRATION PROCESSREGISTRATION PROCESS

ØØ Rules on the registration process for assigning an EORI Rules on the registration process for assigning an EORI number are provided in MSnumber are provided in MS’’ national legislationnational legislation

ØØ Before assigning an EORI number the responsible Before assigning an EORI number the responsible authorities in MS should consult the EORI system to authorities in MS should consult the EORI system to confirm that the person has not previously been confirm that the person has not previously been assigned one. The consultations should be based on the assigned one. The consultations should be based on the spelling of the name of the person indicated in the spelling of the name of the person indicated in the identification documents identification documents

ØØ For Turkey see:For Turkey see: http://www.gumruk.gov.tr/http://www.gumruk.gov.tr/

THE STRUCTURE OF THE EORI THE STRUCTURE OF THE EORI NUMBERNUMBER

ØØ The EORI number is structured as follows:The EORI number is structured as follows:

ØØ DE1234567890ABCDEDE1234567890ABCDE for a German exporter whose for a German exporter whose unique national number is 1234567890ABCDEunique national number is 1234567890ABCDE

ØØ GRTR1234567890ABCGRTR1234567890ABC for a Turkish carrier who has for a Turkish carrier who has been assigned in Greecebeen assigned in Greece

ØØ CZT0530123456789CZT0530123456789 for a trader who was authorized by for a trader who was authorized by the Russian association ASMAP (code 053) to utilize TIR the Russian association ASMAP (code 053) to utilize TIR carnet who was registered for the EORI number in carnet who was registered for the EORI number in Czech Republic since he lodged there an entry summary Czech Republic since he lodged there an entry summary declaration declaration

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

Required only if Required only if different from the different from the principal, in which principal, in which case the EORI is case the EORI is optional optional

Conditional Conditional Mandatory Mandatory

Carrier Carrier

Transit declaration Transit declaration including including

particulars for particulars for entry and exit entry and exit

summary summary declarationdeclaration

ExitExitEntryEntryFunctionFunction

SUMMARY DECLARATIONSUMMARY DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

ConditionalConditionalNotify partyNotify party

Transit declaration Transit declaration including including

particulars for particulars for entry and exit entry and exit

summary summary declarationdeclaration

ExitExitEntryEntryFunctionFunction

SUMMARY DECLARATIONSUMMARY DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

Conditional Conditional MandatoryMandatory

Conditional Conditional ConditionalConditionalConsignor/exporterConsignor/exporter

Transit declaration Transit declaration including including

particulars for particulars for entry and exit entry and exit

summary summary declarationdeclaration

ExitExitEntryEntryFunctionFunction

SUMMARY DECLARATIONSUMMARY DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

Mandatory Mandatory EORI numberEORI number

MandatoryMandatoryEORI numberEORI number

Mandatory Mandatory EORI numberEORI number

Person lodging Person lodging the summary the summary declarationdeclaration

Transit declaration Transit declaration including including

particulars for particulars for entry and exit entry and exit

summary summary declarationdeclaration

ExitExitEntryEntryFunctionFunction

SUMMARY DECLARATIONSUMMARY DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

Conditional Conditional MandatoryMandatory

Conditional Conditional ConditionalConditionalConsignee Consignee

Transit declaration Transit declaration including including

particulars for particulars for entry and exit entry and exit

summary summary declarationdeclaration

ExitExitEntryEntryFunctionFunction

SUMMARY DECLARATIONSUMMARY DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

MandatoryMandatoryEORI numberEORI number

Person requesting Person requesting the diversion the diversion

Transit declaration Transit declaration including including

particulars for particulars for entry and exit entry and exit

summary summary declarationdeclaration

ExitExitEntryEntryFunctionFunction

SUMMARY DECLARATIONSUMMARY DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

TIN TIN Tax Identification Tax Identification

NumberNumber

Trader authorized Trader authorized consignee consignee

Transit declaration Transit declaration including including

particulars for particulars for entry and exit entry and exit

summary summary declarationdeclaration

ExitExitEntryEntryFunctionFunction

SUMMARY DECLARATIONSUMMARY DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

Optional Optional EORI number or EORI number or ad hocad hoc numbernumber

EORI number or EORI number or ad hocad hoc numbernumber

Optional Optional EORI number or EORI number or number required number required by the legislation by the legislation

of the MS of the MS concernedconcerned

Consignor/exporterConsignor/exporter

TransitTransitExportExportImportImport

CUSTOMS DECLARATIONCUSTOMS DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

Optional Optional EORI number or EORI number or number required number required by the legislation by the legislation

of the MS of the MS concernedconcerned

Optional Optional EORI number or EORI number or number required number required by the legislation by the legislation

of the MS of the MS concernedconcerned

EORI number or EORI number or ad hocad hoc numbernumber

ConsigneeConsignee

TransitTransitExportExportImportImport

CUSTOMS DECLARATIONCUSTOMS DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

EORI number or EORI number or ad hocad hoc numbernumber

EORI number or EORI number or ad hocad hoc numbernumber

EORI number or EORI number or ad hocad hoc numbernumber

DeclarantDeclarant/ / representativerepresentative

TransitTransitExportExportImportImport

CUSTOMS DECLARATIONCUSTOMS DECLARATION

WHERE TO USE THE EORI WHERE TO USE THE EORI NUMBERNUMBER

Mandatory Mandatory EORI numberEORI number

PrincipalPrincipal

TransitTransitExportExportImportImport

CUSTOMS DECLARATIONCUSTOMS DECLARATION

REFERENCESREFERENCES

ØØ http://ec.europa.eu/taxation_customs/indehttp://ec.europa.eu/taxation_customs/index_en.htmx_en.htm

ØØ http://ec.europa.eu/taxation_customs/custhttp://ec.europa.eu/taxation_customs/customs/security_amendment/who_is_concernoms/security_amendment/who_is_concerned/index_en.htmed/index_en.htm

ØØ http://ec.europa.eu/taxation_customs/resohttp://ec.europa.eu/taxation_customs/resources/documents/customs/security_amendurces/documents/customs/security_amendment/EORI_guidelines_en.pdfment/EORI_guidelines_en.pdf

Thank you for your attention!Thank you for your attention!IlginizIlginiz iiççinin teteşşekkekküürr ederimederim!!

Questions?Questions?SoruSoru??

Yannis Markovits, Senior Customs Officer,Yannis Markovits, Senior Customs Officer,Special Financial Investigations Service, Special Financial Investigations Service,

GreeceGreeceContact address: Contact address: markovii@otenet.grmarkovii@otenet.gr