The Economic Operator Registration and Identification (EORI) number is given to the company by the EU member state in which it conducts business, and all customs authorities within the EU will thereafter accept it. For businesses to complete customs requirements, they must obtain it. The VAT number is the foundation of identity in Luxembourg. The European Commission website allows businesses to determine whether they can use their VAT number as their EORI number. The country’s initials—LU for Luxembourg—and the company’s eight-digit VAT number are typically included in it.
Parties involved
The number is necessary for all economic operators taking part in customs-related activities. Operators with operations in Luxembourg that are both established in Luxembourg and formed outside of the EU are eligible to file for EORI numbers there. Economic operators must apply for it in the nation where they are established if they are established in another EU Member State. In the EU, a single EORI number is permitted for each economic operator. Economic operators registered in EU member states are given the numbers following EU Regulation (EEC) No 2913/92. Companies that conduct business just within Luxembourg’s borders are not required to register with EORI; nevertheless, once these companies begin doing business with entities located in other EU members, registration with EORI becomes mandatory. If their first trading activity was with a business registered in Luxembourg, non-EU companies may also apply for the numbers there. In other words, businesses that are registered outside of the EU can apply for it in the first nation they enter. It is also necessary for sole traders working in customs operations in Luxembourg.
Documentation required for EORI registration
The applicant must submit a few documents to the Bureau to get the number. These include:
- the duly filled-out application form provided by the Luxembourg Customs Authorities
- a copy of the applicant’s identification document
- a document listing the company’s identification information (the VAT number is required)
- TIR Carnet holders must submit a copy to Luxembourg authorities
Application for EORI
Registering for an EORI with the Customs Bureau in Luxembourg is necessary. It should be noted that the VAT number must first be confirmed to determine whether it can be used as an EORI number, regardless of whether the business requesting the number is based in an EU or non-EU nation. An economic operator must use it in all customs-related transactions and activities after they receive it. Economic operators are urged to apply for registration in advance before they begin the operations regulated by customs regulation, as the registration procedure may take a few days. Operators have the option to publish their EORI data. Their name and address will be made public on the European Commission website if they wish to do so. If they are already registered, they can give their permission to the Customs and Excise Agency to publish their EORI data or this option may be specified on the EORI registration application.
Obtaining EORI numbers in Luxembourg by non-EU businesses
Companies registered in non-EU nations may establish a variety of organizations in Luxembourg to engage in direct or indirect commerce on the EU market. EORI registration is necessary for both situations to complete customs operations. Foreign businesses can apply directly to Luxembourg Customs for EORI numbers, which they can use for all their branches and subsidiaries while conducting business. For all its satellite businesses to utilize an EORI number in the full EU area, a foreign company must just submit one EORI number application. When foreign businesses establish subsidiaries in Luxembourg, the subsidiary can apply for an EORI number on their own. Like a Luxembourg firm, a foreign entity from a non-EU nation must follow comparable steps to receive the number. The required paperwork must be sent in by email, and the number will be provided in a few days.
Intellectual property rights and the EORI number
To make an application for action, amend an existing application for action, or extend it, intellectual property rights holders and their legal agents must have a unique identity as of 15 September 2020. The request to have items suspected of violating intellectual property rights intercepted by customs can be made by the rightsholder or their legal agent. They must do this by submitting a request for action to the appropriate customs authorities.
