What is an EORI number and what is the role of EORI numbers for the CBAM reporting?
According to Article 1(18) of the Union Customs Code Delegated Act (UCC-DA) 2015/2446, ‘Economic Operators Registration and Identification number' (EORI number) means an identification number, unique in the customs territory of the EU, assigned by a customs authority to an economic operator or to another person in order to register the economic operator or another person for customs purposes. The EORI number is unique in the customs territory of the EU, because it may be used for the customs-related activities of the person concerned in any EU Member State. For example, a Dutch company with a Dutch EORI number may lodge a declaration for release for free circulation in Spain. If the Dutch company wishes to use a customs representative, that customs representative may be established in Spain, but not necessarily; in the latter case, the provisions of Article 18(3) UCC have to be respected. In any case, irrespective of the national legislations on customs representation, persons who comply with the criteria laid down in points (a) to (d) of Article 39 UCC (i.e. the criteria fulfilled by an Authorised Economic Operator for customs simplifications – AEOC) are entitled to provide such services in a Member State other than the one where they are established.
CBAM reporting declarants must submit their CBAM report using the same EORI number, which was provided to the customs authorities when submitting the customs declaration. There can only be one EORI number per economic operator. The competent NCA will be the NCA of the EU Member State in which the reporting declarant has received its EORI number.
Source: EC’s Questions and Answers on CBAM