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CAU import declaration. Declarant vs. established in the EU

From 26/11/2025 08:00, the modification made to rule ESR0004, mainly referring to point d), will be considered.

That rule is as follows:

  1. Character of self-dispatch representation.
    If the importer is a private individual according to ESR0002 in point A) a), then: The declarant does not need to be EORI.

  2. Character of direct representation, so: If the importer is a private individual according to ESR0002 then: The declarant does not need to be EORI.

  3. Character of indirect representation:

    The declarant's identifier (declarant.IdentificationNumber) must be EORI with a NIF that is NOT assigned automatically.

    He must be a customs representative.

  4. The declarant must be established in the EU for cases of direct representation (if document 5027 is not declared in supportingDocuments) or indirect representation.