It is mandatory for all businesses, traders or individuals to declare an EORI number when importing /exporting goods into or out of the European Community. The EORI number is a must even in cases of occasional import/export. For example, if a business, trader, partnership or individual occasionally buys items for their business or trade from outside the EU such as machinery or equipment, goods for exhibition, etc. Even though the business isn't usually involved in importing or exporting, an Economic Operator Registration and Identification number EORI number is required.
All business, traders or individuals are required to have an EORI number regardless of whether they are VAT registered or not.
The EORI number isn't an option but a necessary requirement. This is due to the fact that every airline, courier, haulier or vessel operator must provide an EORI numbers to the Customs authorities on arrival and departure of all goods entering and leaving the Customs territory of the European Community. It is a good idea to apply for an EORI number in time to allow validation and smooth transit of goods. If not done in time, high carrier storage charges are incurred while the Customs EORI team processes your application.
It is absolutely FREE to apply for an EORI Number and can only be done by the business, trader or individual directly (or their accountant). A freight agent / Customs Clearance agent is not allowed to apply for an EORI number on their behalf.
Visit this FREE website to obtain correct links to EORI application pages on HMRC www.eorinumber.com