SPE03030 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: basic conditions - EORI (Economic Operator Registration and Identification)
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
Prior to applying for a customs authorisation for a Special Procedure, all economic operators must be registered and have an EORI number - see Get an EORI number - GOV.UK (www.gov.uk). For further information see EORI/CAA01060.
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.