Customs Information Paper 31 (2015)
Public consultation exercise on the removal of dummy
Economic Operator Registration and Identification (EORI)
numbers for customs declarations.
Who should read:
Anyone involved in the international trade of goods,
particularly importers, exporters, shipping agents
and freight forwarders who submit customs
declarations.
What is it about:
Announcement of a public consultation exercise to
determine the impacts for importers and exporters
of the removal of dummy EORI numbers in customs
declarations.
When effective:
30 July 2015.
Extant until/ Expires
Until further notice.
1. Introduction
This Customs Information Paper (CIP) announces the launch of a public
consultation exercise regarding the removal of dummy EORI numbers used in
customs declarations and was referred to in CIP (12) 64.
The consultation exercise aims to assess the impacts for importers and
exporters of the removal of dummy EORI numbers.
2. Reasons for Change
There are two main drivers for this change:
(a) The introduction of the Union Customs Code (UCC), EU Regulation
952/2013, Article 9 (1) which applies from 1 May 2016 which requires that
‘economic operators established in the customs territory of the Union shall
register with the customs authorities responsible for the place where they are
established.’
(b) Customs Declaration Service, which will be replacing CHIEF in the near
future and will only be able to recognise EORI properly registered in the EU
system.
Although the UCC does allow the customs authority to consider allocating an
ad-hoc number to ‘occasional’ users the UK will no longer have the facility to
do this.
3. Why do I need an EORI?
An EORI number is used by the Economic Operator (EO) to uniquely identify
themselves in whatever customs activity they are undertaking or plan to be
involved in. Without an EORI number the EO would need to provide full name
and address to Customs, insert this into declarations and/or provide this to
their business partners such as a customs agent or shipper. In some
commercial arrangements this can incur additional costs e.g. keying charges
An Economic Operator can:
 Register using an electronic form
 Be allocated a unique identifier
 Be recognised across the EU, as their registration is listed in the EU
database
 Be identified in the customs authorities systems
Customs authorities have been tasked over recent years with new
responsibilities in the areas of security and safety. Subsequently, it has been
determined that the use of a dummy EORI inhibits customs from carrying out
security measures at the frontier, or at a later stage, and this forms both
security and fiscal risks for the EU and UK.
4. Export Memorandum of Understanding (MOU)
For businesses operating under the export MOU agreement, HMRC are
considering options that still facilitate the trade but will also meet the legal
requirements.
5. Private Individuals
It should be noted that HMRC do not currently intend to remove the status
indicator of GBPR. This must only be used when a private individual is
involved in the import of goods into the UK, either as the consignee or
consignor (seller or buyer) in which case a name and address is required to
be inserted on all relevant customs declarations unless that individual has
already registered for an EORI.
6. How to get involved in the consultation exercise.
There will be opportunities for interested parties to contribute their views
through the Joint Customs Consultative Committee (JCCC) Customs Product
and Process Sub-group or alternatively you may email your comments to the
EORI Policy Team.
Members of a trade body may wish to feed their views on the consultation
topic to their representative prior to the JCCC sub-group meeting.
7. Responses to the consultation exercise.
Responses to the consultation exercise should be sent by 1 October 2015.
By e-mail to EORI.CustomsPolicy@hmrc.gsi.gov.uk or
By post to:
EORI Consultation Responses
HM Revenue and Customs
10th Floor Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex. SS99 1AA
8. Results.
Taking into account any responses from businesses that may be impacted by
this change in respect of dummy EORI numbers, no changes to EORI will
take effect until 1 May 2016 to align with the implementation of the UCC.
Issued on the 30 July 2015 by Customs Directorate, HMRC.
For general HMRC queries speak to the VAT, Excise & Customs Helpline on
telephone: 0300 200 3700.
Your Charter explains what you can expect from us and what we expect from
you.
For more information go to: Your Charter