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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Introduction to Customs Authorisations and Approvals: Economic Operator Registration and Identification (EORI)

Economic operators established in the European Union are required to register with the customs authorities in the member state where their permanent place of business is established. 

In certain circumstances, economic operators not established within the European Union will be required to register with the customs authorities.  Where this is required the registration shall take place in the member states where they first submit a customs declaration.

Detailed information on the registration of economic operators may be found within the guidance material on Economic Operator Registration and Identification (EORI) and can be accessed on the GOV.UK website at: EORI Supporting guidance

Prior to applying for a customs authorisation or approval, economic operators must have an EORI number.  For guidance on how to register for an EORI, follow the guidance contained on the GOV.UK website at: How to get an EORI number.

It must be noted that an application for an EORI number must be submitted by the applicant (the economic operator) themselves or by their authorised representative (for example, their agent).  The representative must prove proof of their authority.