The EORI code (Economic Operators’ Registration and Identification Number) is a unique number in the European Union, assigned to economic operators and other interested persons, by customs authorities or other authorities designated by the member states. The purpose of using this code is the verification of all customs operations carried out throughout the territory of the European Union.

Therefore, the import of certain goods from outside the European Union countries, as well as the export to the countries outside the EU borders, requires an EORI code.

Taking into account the fact that on February 1, 2020, the United Kingdom withdrew from the European Union and became the third country, the transition period is provided until the end of 2020, starting with 01.01.2021 for goods transported to and from the United Kingdom customs formalities are drawn up.

In the situation when you do not carry out customs operations and, therefore, you do not need the Economic Operators Registration and Identification Number (EORI), but you are involved or will be involved in import or export operations with the United Kingdom, it is necessary to obtain an EORI number.

The persons who are obliged to request the assignment of an EORI number are:

• economic operators (persons who, as a part of their professional activities, carry out activities regulated by customs legislation, such as import, export, transit, storage, representation operations, as well as operations before the arrival/departure of goods entering/leaving the Community territory);
• persons, other than economic operators, who import/export goods into/from the European Union.

Economic operators and other interested persons request the assignment of the EORI number to the competent authorities in the member state where they are established.

In Romania, the competent authority responsible for registering and assigning EORI numbers is the General Directorate of Customs. EORI numbers will be requested at the regional customs directorates in whose territorial jurisdiction they are established or, in exceptional cases, at border customs offices.

The structure of an EORI code, established by the European Commission, is formed by an identifier of the member state that assigns the number (in the case of Romania – RO), followed by a unique national identifier of the member state.

In Romania, it was established that the unique national number used in the structure of an EORI code, in the case of legal entities, should be the unique identification code (CUI).

For individuals, the national identifier is the personal numeric code.

The document issued by the Customs Directorate is called “Notification of assignment of the EORI number” and it is a document that is issued in electronic format.

In practice, every company that carries out import-export activities must communicate the EORI number to the customs authorities to be able to pay the due taxes.

Depending on the type of legal entity, the EORI number assigned by the Romanian customs authority will have the following form:

• for the legal entity with headquarters in Romania: RO + VATIN;
• for a legal entity based in a third country: RO + ISO alpha 2 country code of the third country + identification number assigned by the authorized institution in the third country;
• for associations of persons with headquarters in Romania: RO + VATIN;
• for associations based in a third country: RO + ISO country code alpha 2 + identification number assigned by the authorized institution in the respective third country;

Starting from 2021, the EORI code is also required for customs operations carried out by individuals.

It is very important to know that customs duties can only be paid based on an EORI code.

For individuals, only an identity card is required.

Non-EU individuals need a photocopy of their passport or another travel document.

Therefore, the form of an EORI code for an individual is RO + personal identification number.

If you have already received the EORI number from the National Customs Authority through the Regional Customs, it is normally valid for a period of 10 years, in the case of legal entities. There is also the possibility that an EORI code can be assigned for a shorter period if the company has a loan/lease contract for the headquarters for less than 10 years.

For individuals, the EORI number has the same validity as the identity card. When the ID card, based on which the application for EORI was initially submitted, expires, the EORI code also expires. To extend the validity of the EORI code, it is necessary to send a data update request to the Customs Department, together with the new identity card.

In the absence of an EORI number, a company that imports goods will not be able to pay customs duties, which means that the goods remain stuck in customs. The blocking of imported goods in customs does not only mean the impossibility of selling them, but also additional storage costs.

This code is also mandatory when you want to import goods from a country outside the European Union, but also when you want to export goods to one of the non-EU countries.

The authorities should be notified only if one of the following situations occurs:

• The company changes its registered office or name, so the Registration Certificate from the Trade Registry Office also changes.
• Following the change of the company’s Administrator, the Company’s Articles of Incorporation are amended. This must be updated at the ONRC.
• The company becomes a VAT payer, so a Certificate of Registration for VAT purposes will be assigned to it.
• The company that was a VAT payer on the date the EORI number was assigned is no longer a VAT payer, by ANAF decision.
• The main CAEN code is changed.
• The headquarters of the company moves either to another sector of Bucharest or to another city/village.
• The individual changes his Identity Card (after changing his name, for example)
• The identity card of the individual expires

Updating the data regarding the assigned EORI number is done by submitting a new application, according to art. 4 or 13 of Order 1554/2009. The request, accompanied by supporting documents, is drawn up and submitted to the Regional Customs Directorate that assigned the EORI number.

The modification of an EORI number is carried out by connecting to the EORI – RO application on the website www.customs.ro, section E-Customs – EORI – Information system – Application for assignment of EORI number. Choose the option to create a request to change the EORI data and then enter the required data in the interface. The identifier and password are sent by e-mail to the holder when the EORI number is assigned. After completing the list with the new information, press the button “Request for modification of EORI data”, which displays a window in which the modifications are entered in detail. Changes are registered in the Update fields.

The saved application is printed and signed by the person (legal representative of the economic operator or individual) and sent together with the supporting documents (as the case may be) to the Regional Customs Directorate in whose territorial jurisdiction or to the border customs office where the goods are declared (in exceptional situations provided by Order 1554/2009).