13th May, 2019

Anyone importing commercial goods from outside the EU (or exporting in the opposite direction) needs an EORI number. The number is also used by customs authorities when exchanging information between themselves and government departments and agencies.  In accordance with the VAT Act, an Economic Operator is not required to apply with the VAT Department for importation purposes however the same EO needs to be VAT registered when declaring goods for export.

In this context, an EORI number may be issued irrespective of whether the Economic Operator is VAT registered or not.  If not VAT registered, the Economic Operator cannot access our National Export System (NES).

For additional information, you may wish to contact the Customer Services Unit (Tel: 25685123) or by sending an email to: [email protected]