A new Community Customs Code was implemented following Regulation No. 312/2009 passed by the European Parliament. This is to make it simpler for business entities and individuals engaged in trade to identify with one another and move freely throughout the European Union. The Regulation set new guidelines for economic operators to have a unique identity (Economic Operators Registration and Identification). Customs officials in several nations utilize the number as a helpful tool for information sharing. Typically, the VAT and the EORI identities are comparable.
Need for identity in France
All economic operators passing through France are required by the French customs authority (Dounane) to comply with all customs requirements and apply for an EORI identity. Since the French EORI identity is recognized throughout the Community, the government must inform the European Commission of the economic operator’s information whenever a new number is assigned. The new identity and the operator’s attributes will subsequently be added to the database by the European Commission. However, only with the operator’s permission will the data be made available to authorities in other nations. Foreign economic operators can apply for it in France since EORI registration can be done in either the economic operator’s home country or the country where it must first pass customs requirements.
Eligibility
Since it is only necessary for people taking part in intracommunity transactions or commercial exchanges, EORI registration is not compulsory for everyone in France. Companies and sole proprietorships in France are both eligible to apply for it. Additionally, upon entering France, international businesses engaged in business relationships with French businesses can request it from the Customs Office. People who do not conduct business activities related to customs law are not required to get the identity and will be labeled as “occasional” instead.
The principal conditions for getting an EORI number in France
Having a SIRET, or tax identity, and a VAT number are the two most crucial prerequisites for acquiring it. This entails registering a business entity with the tax authorities, who will provide the SIRET number, and the French Trade Register first. After applying for a VAT number, the company will receive a number that includes the SIRET number plus the FR (country code). The identity provided to international businesses in France is based on the VAT numbers assigned in their home nations. Only if their first intracommunity economic action is accomplished in France will they be given the number.
Registration
In France, registering for it is a straightforward process. First off, since they are already listed in the SIRENE database of the French customs authorities and the EORI identity will be based on the SIRET number, French economic operators do not need to request the identity. Economic operators from EU member states must request it from the French authorities if they are not already listed in the SIRENE database. However, non-EU economic operators may also do so if France is the first EU country where they must go through customs procedures.
Organizational structure
It takes one of the following forms depending on whether the economic operator is included in the SIRENE database or has a different SIRET number: The country code FR is followed by the SIRET number to create the EORI number for operators in the SIRENE database. The country code FR and the number provided by the French customs authority will combine to generate the EORI number for operators with a separate SIRET number. The country code FR is followed by the operator’s home country code and the number assigned by the French government for economic operators from outside the Community who are requesting it for the first time.
How to utilize it
It should be noted that not every organization uses a French EORI identity the same way. The EORI code will primarily be used for both conventional and online custom clearance, according to the EU Regulation that mandates it and to the French Customs. It can be utilized for the following when referring to online customs procedures:
- obtaining import/export licenses for France (Delta operators)
- receiving approval for goods that only pass-through France at a specific point (NSTI operators)
- acquiring authorization for safety and security procedures before bringing products into France (ICS operators)
- acquiring authorization before exporting goods outside of France for safety and security requirements (ECS operators)
