In order to carry out customs operations, businesses must have an Economic Operator Registration and Identification (EORI) number.
The EORI number, which is granted by an EU Member State, is recognised by all the customs authorities of the EU.
In Luxembourg, it is identical to the VAT number. Operators can check if their VAT number can be used as their EORI number on the website of the European Commission.
If not, operators must register with the Customs and Excise Agency.
Operators, if they wish, may have their details published on the Commission website.
Who is concerned
All economic operators involved in customs activities are required to have an EORI number.
The following operators are registered in Luxembourg:
- operators established in Luxembourg;
- operators established outside of the EU whose operations are in Luxembourg.
Economic operators established in another EU Member State must apply for an EORI number in the country in which they are established. Each economic operator may only have one EORI number in the EU.
How to proceed
Checking the EORI number
For businesses established in Luxembourg or outside the EU which already have a Luxembourg VAT number, the EORI number is identical to the VAT number.
Operators may check to see if their VAT number can be used as their EORI number on the website of the European Commission.
If the VAT number cannot be used as the EORI number, the operator must contact the Customs and Excise Agency:
- either for an EORI registration application for a company established in Luxembourg;
- or for an EORI registration application for a company established outside of the European Union.
Publishing details on the website of the European Commission
Economic operators wishing to have their details (name and address) published on the website of the European Commission must:
- indicate this on their EORI registration application form at the time of their registration ;
- or, if already registered, submit consent for the publication of EORI data to the Customs and Excise Agency.