We help companies register their EORI number and advise on questions concerning the EORI number and its use in customs procedures. The EORI number is the registration and identification number for economic operators in the European Union customs system, and it is required for submitting customs declarations and carrying out other customs procedures. We check whether the company already has a valid EORI number and, where required, help with the EORI number application.
During the EORI advice we explain when an EORI number is needed and how it relates to import, export and transit customs procedures. Where required, we provide guidance on submitting the EORI application to the Estonian Tax and Customs Board (EMTA) and we check whether the company has a valid EORI number before customs clearance begins.
The EORI number is issued by the Estonian Tax and Customs Board (EMTA) and is valid across the entire customs territory of the European Union. ETS Logistics is a customs agency licensed by the Estonian Tax and Customs Board (operating licence no. TA/0240/EE1000EE). We provide EORI advice to customers using our customs services and international transport, and also to companies that need help with registering an EORI number or verifying an EORI number before starting customs procedures.
We understand that for a company with no prior experience of customs procedures — and no EORI number yet — this topic can be confusing at first. Our customs declarants support customers with EORI-related questions and explain when an EORI number is needed for import, export or transit customs procedures.
Several customs declarants work in our customs department. This lets us respond quickly and provide operational help when, before a customs procedure begins, we need to check whether an EORI number exists or submit an application for one.
We draw up hundreds of customs declarations every year. As a result, we know the requirements and practices of the Estonian Tax and Customs Board (EMTA) well. We work to best practice to ensure the customer has a valid EORI number before the customs procedure starts and the data needed for the customs declaration is in place.
We are a customs agency licensed by the Estonian Tax and Customs Board (EMTA). EORI-related questions often come up in practice before an import, export or transit customs procedure begins. When a company is involved in international trade outside the European Union for the first time, it is not always clear when an EORI number is needed and how to apply for one.
In these situations we help companies understand the role of the EORI number in customs procedures. We explain when an EORI number is needed for submitting a customs declaration and when, before customs clearance begins, you need to check whether the company has a valid EORI number. Where required, we provide guidance on submitting the EORI application to the Estonian Tax and Customs Board (EMTA). We also advise on all the other customs-related nuances, such as the CN code, customs duty and customs clearance.
To date we have operated as a customs agency for over 10 years. Several customs declarants work in our customs department and we have drawn up thousands of customs declarations. We support customers throughout the customs process and help ensure that before an import, export or transit starts, the company has a valid EORI number. The service is used by companies and organisations needing explanations of EORI number use before starting customs procedures.
The EORI number is used to identify the economic operator in the European Union customs system, and it is used for import, export and transit customs procedures. Without a valid EORI number it is not possible to submit a customs declaration or carry out other customs procedures.
The table below gives an overview of the main EORI-related activities that our customs declarants support customers with every day before starting import, export or transit customs procedures.
| Service | Content | When it is used | Examples |
|---|---|---|---|
| EORI number verification | We check whether the company has a valid EORI number in the European Union customs system | Before submitting an import, export or transit customs declaration | A company is starting imports from a third country or planning exports to a third country |
| Submission of the EORI application | We provide guidance on submitting the EORI application to the Estonian Tax and Customs Board (EMTA) | When a company does not have an EORI number | A company is starting imports from a third country or planning exports to a third country |
| Explaining the need for an EORI number | We explain why and when an EORI number is needed | When starting international trade | A company is making its first import or export transaction |
| Using the EORI number on the customs declaration | The EORI number is used to identify the company on the customs declaration in the European Union | For all customs procedures (import, export and transit) | Submission of a customs declaration in the European Union |
An EORI number is needed by companies and organisations involved in international trade that have to submit customs declarations in the Estonian and European Union customs system. An EORI number is required for import, export and transit customs procedures, since the company must be identifiable to customs before submitting the customs declaration.
An EORI number is required when a company imports goods into Estonia or the European Union, exports goods from Estonia or the European Union to third countries, or takes part in transit procedures. An EORI number is also required for other customs procedures where the company acts as importer, exporter or declarant.
An EORI number is needed every time a company imports goods into Estonia or the European Union from third countries, or exports goods from Estonia or the European Union to non-EU destinations. In such cases a customs declaration must be submitted, and the company must be identifiable in the European Union customs system through its EORI number.
Below are the main countries for which companies need an EORI number to carry out import or export procedures.
Practical guidance on using and applying for an EORI number. We share information on situations in which a company needs an EORI number to carry out import, export or transit customs procedures. We cover the most common questions facing companies starting international trade or submitting a customs declaration for the first time. We also explain the role of the EORI number in customs procedures and when, before customs clearance begins, the existence of the EORI number must be verified.
Questions about the EORI number usually concern what it is, when it is needed and how to apply for one in Estonia. Practical questions also arise about how quickly the EORI number is issued, whether a company can have more than one EORI number, and what to do if the EORI number is missing before the customs procedure begins.
Below we answer the most common questions about the EORI number, its application and its use in customs procedures. The answers are based on the requirements of the Estonian Tax and Customs Board (EMTA) and on our practical experience of customs-related issues.
The EORI (Economic Operators Registration and Identification) number is the registration number for economic operators in the European Union customs system.
The EORI number is required for submitting customs declarations and carrying out other customs procedures in the European Union. Without a valid EORI number it is not possible to submit an import, export or transit declaration.
The EORI number is linked to the company’s registry code and is valid across the entire customs territory of the European Union.
To apply for an EORI number, an application must be submitted to the Estonian Tax and Customs Board (EMTA); this can be done in the e-Tax Board (e-maksuamet).
For companies registered in Estonia, the EORI number is generally issued on the basis of the company’s registry code. The application is submitted electronically, and documents proving the right of representation must be added where necessary.
On request we provide guidance on the EORI application and check whether the company already has a valid registration.
Typically, the EORI number is issued quickly after a correct application is submitted (in no more than 1 hour).
In practice it is important to bear in mind that the EORI number must be in place before the customs declaration is submitted.
We recommend applying for the EORI number in good time, not just before goods arrive or depart.
No, a company can only have one valid EORI number.
The EORI number is issued to a company in a single EU Member State and is valid across the entire European Union. The same company cannot apply for a separate EORI number in several Member States. A branch of a company must also use the parent company’s EORI number.
If the company’s details change (e.g. name or address), the existing registration must be updated where necessary.
Without an EORI number it is not possible to submit a customs declaration or place goods under a customs procedure.
In this case, you must first apply for an EORI number and only then continue with the import or export clearance. This can cause delays in releasing the goods and result in additional costs (e.g. storage).
For this reason it is important to check that the EORI number is in place before the goods move.
If a private individual imports or exports goods as a private individual, applying for an EORI number is not necessary. The customs declaration is drawn up on the basis of the personal identification code.
The obligation to have an EORI number arises when one of the parties to the transaction is a company — i.e. when the importer or exporter is acting as a legal entity. In that case the company must have a valid EORI number.
Practical articles on the EORI number and its use in customs procedures. We cover EORI number application, the use of the EORI number when submitting customs declarations, and situations in which a company needs an EORI number for import, export or transit. We also explain the most common questions facing companies starting international trade or encountering customs procedures for the first time.
