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Import and Export Manual for low value shipments

h) The ED 13 04 017 000 “Importer identification number”

The note regarding this ED requires the identification number of the party to which the goods are actually being shipped.

Enter the number EORI of the person concerned, as defined in Article 1, paragraph 18, of AD CAU .

This note should be read in conjunction with footnote 8 of Annex B of the AD CAU: It should only be provided when available. However, in the event that the importer is an economic operator for which an EORI number is required, and the customs declaration for release into free circulation is presented by the importer himself or by his direct representative, said declaration must provide the EORI number of the importer, because in those cases the importer is also the declarant. In case of indirect representation, the EORI number of the importer must be provided whenever the declarant has it.

When the importer does not have an EORI number, the customs administration may assign him a number ad hoc for the declaration considered. When the importer is not registered in the EORI system, because it is not an economic operator or established in the Union, the number required by the legislation of the Member State in question must be indicated.

Examples:

In the case of direct representation, the customs declaration is submitted in the name and on behalf of the importer, who, therefore, also acts as declarant.

The importer [the represented party] can be an individual or an economic operator. In the event that an express transport company represents, as direct customs representative, an economic operator as importer in the H7 customs declaration, the direct representative of the declarant/importer (which in this case will be the same person) must provide the corresponding EORI number of the declarant/importer in data element 1305 017 000 – declarant identification number.

In those cases in which the direct customs representative represents a private importer, the following will apply:

  • An H7 customs declaration must be lodged in Member State 'A', and the importer (i.e. the consignee) is a private . National legislation in that Member State does not require individuals to be registered in the EORI system. In this case, the ED 13 04 017 000 must be left blank or completed in accordance with the national legislation of that Member State, provided that the person submitting the declaration has this information at the time of submission.
  • An H7 customs declaration must be lodged in Member State 'B' and the importer (i.e. the consignee) is a private . National legislation in that Member State requires individuals to be registered in the EORI system. In this case, the EORI number of the individual is entered in ED 13 04 017 000.

All of the above is valid regardless of the mechanism used to collect the VAT on imports (the IOSS , the special regime or the ordinary mechanism for collecting the VAT).

However, Member States that require individuals to use an identifier pursuant to Article 6(1)(b) AD UCC may continue to do so. Member States where such registration is not required should not introduce new obligations with a view to incorporating the H7 data set into their National Import System.