In the Official Gazette (Part I) no.763 of 23 August 2023 was published the Order of the Romanian Customs Authority (AVR) no.1760 for the approval of the Technical Norms on the registration for customs purposes of economic operators and other persons.
The provisions of the normative act entered into force on the date of publication in the Official Gazette, i.e. from 23 August.
Thus, the recently approved rules establish the procedure for registering economic operators and other persons in Romania with the customs authority.
According to the legal regulations, the EORI number is a registration and identification number of economic operators and other persons, as defined in Article 1 point 18 of Commission Delegated Regulation (EU) 2015/2.446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards the detailed rules of certain provisions of the Customs Code of the Union, as amended and supplemented.
According to article 3 of the AVR 1760/2023, the customs authority assigns EORI numbers to the following categories of persons:
a) economic operators who are established in Romania, under the conditions of compliance with the provisions of Article 9 paragraph (1) of the Code;
b) persons, other than economic operators, who are established in Romania, under the conditions of compliance with the provisions of Article 9 paragraph (3) letter a) of the Code, as well as Article 6 paragraph (1) of Delegated Regulation (EU) 2015/2.446;
c) economic operators who are not established in the customs territory of the Union, provided that they comply with the provisions of Article 9 paragraph (2) of the Code;
d) persons, other than economic operators, who are not established in the territory of the European Union, provided that the provisions of Article 9(3)(b) of the Code are respected.
Application for an EORI number:
The application for the assignment of the EORI number, the model of which is provided in Annex no.1 of O.AVR 1760/2023, is completed by the persons mentioned above using the “EORI-RO” application, by accessing the link existing on the Romanian Customs Authority website: www.customs.ro, section “e-Customs”, subsection EORI, Information System.
The application is registered in the “EORI-RO” application, it is printed, signed by the applicant and sent to the regional customs directorate in whose territorial competence the applicant has his headquarters/residence, in the case of persons established in Romania.
In the case of economic operators and other persons who are not established in the customs territory of the Union, the application shall be sent to the regional customs directorate within whose territorial jurisdiction the applicant intends to carry out the activities provided for in Article 5(1) and Article 6 para (1) respectively of Delegated Regulation (EU) 2015/2.446.
By way of exception, in the case of economic operators who are not established in the customs territory of the Union, subject to compliance with the provisions of Article 9 paragraph (2) of the Code, who are holders of TIR carnets, the application shall be lodged at the border customs office through which the goods are brought into or out of the customs territory of the Union.
Please note that in exceptional situations, the application for an EORI number may be sent to the customs office of the county in whose territorial jurisdiction the person concerned has his registered office/residence, in the case of persons established in Romania, or to the customs office in whose territorial jurisdiction the applicant intends to carry out the activities provided for in Article 5(1) and Article 6(1) of Delegated Regulation (EU) 2015/2. 446, in the case of economic operators and other persons not established in the customs territory of the Union.
In the case of persons, other than economic operators, who are established in Romania, the application for granting the EORI number is accompanied by the following documents, submitted via the “EORI-RO” application:
a) the registration documents issued by the authorities with powers in this regard;
b) an identity document on which the personal identification number and the address of residence are entered, in the case of natural persons.
In the case of persons referred to in Article 3(c) and (d) – mentioned above, the application for an EORI number is accompanied by the following documents, submitted via the “EORI-RO” application:
a) the registration document issued by the competent authority of the third country;
b) VAT registration certificate(s) issued by the competent authority of the Member States of the European Union, if applicable;
c) the document showing the address of the registered office or current place of residence for tax purposes, where applicable, if this does not correspond to the address given in the documents referred to in points a) and b), issued by the authorities responsible in the commercial register or by the chambers of commerce in the European Union or in the third country, accompanied by a certified translation;
d) valid passport or other travel document, in the case of natural persons.
Article 8
In the case of economic operators who are not established in the customs territory of the Union, subject to compliance with the provisions of Article 9 paragraph (2) of the Code, who are holders of TIR carnets, the application for the EORI number is accompanied by the following documents, submitted via the “EORI-RO” application:
a) the cover of the TIR carnet with the stamp containing the identification data of the TIR carnet holder;
b) the driver’s passport.
After receiving the EORI number application, the competent customs authority accesses the following databases in order to extract documents/information from which they will retrieve the data necessary to analyse the EORI number application:
a) the RECOM online database, in order to generate the query report of the persons referred to in Article 3(a), for the verification of the identification information provided in a registration certificate and other information provided in a memorandum of association;
b) VIES/ANAF database – VAT Register, to establish the validity of the VAT registration number, where applicable;
c) Online database of the National ONG Register, for verification of the address of the registered office for the persons referred to in Article 3(b).
Allocation of EORI number:
After verifying the consistency between the data contained in the application, the information obtained from RECOM, VIES/ANAF – VAT Register and/or the National ONG Register and the documents referred to in Article 6-8, as the case may be, including the veracity of the status of legal representative of the person entered in box 14 of the application referred to in Annex No 1, the competent customs authority shall grant the EORI number and send the applicant, via the “EORI-RO” application, a notification of the assignment of the EORI number, to the e-mail address indicated by the applicant in the application.
If no e-mail address is indicated in the application, the notification of EORI number assignment shall be sent by post to the applicant or delivered to the applicant at the competent customs authority’s premises.
Where the competent customs authority finds discrepancies between the data entered in the application, the information obtained from RECOM, VIES/ANAF – VAT Register and/or the National ONG Register and the documents referred to in Article 6-8, as appropriate, and where any of the documents are missing, it shall notify the applicant of the findings at the e-mail address given in the application or, where this is not available, by post.
The application for an EORI number shall be rejected and removed from the “EORI-RO” application if the applicant has not remedied within 30 calendar days from the date of notification the discrepancies found by the competent customs authority.
According to O.AVR 1760/2023, the EORI number has the following structure: ROX …….. X, where X …….. X is an alphanumeric series of maximum 15 characters consisting of:
a) the unique identification code or tax registration code, as appropriate, for the persons referred to in Article 3(a);
b) the unique identification code or the VAT registration code, as appropriate, or the personal identification number, for the persons referred to in Article 3(b);
c) the ISO alpha 2 country code of the country where the person to whom the EORI number is assigned is established, followed by the identification code or VAT registration code, as appropriate, for persons referred to in Article 3(c);
d) the ISO alpha 2 country code of the country where the person to whom the EORI number is assigned is established, followed by the identification code or VAT registration code, as appropriate, or the series and number of the valid passport/travel document, for persons referred to in Article 3(d).
Where the unique identification code, the identification code and the VAT registration code contain the ISO alpha 2 code of the issuing country, only the number series of the codes concerned shall be included in the EORI number structure.
In the case of economic operators who are not established in the customs territory of the Union, subject to compliance with the provisions of Article 9(2) of the Code, who are holders of TIR carnets, the structure of the EORI number is as follows: ROTYYZZZX …… X, where:
a) the letter “T” represents the identifier for economic operators authorised under the TIR procedure in accordance with the provisions of the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (TIR Convention, 1975);
b) “YY” represents the ISO alpha 2 country code of the country where the person to whom the EORI number is assigned is established;
c) “ZZZ” represents the three-digit code of the guaranteeing association in the third country through which the TIR Carnet holder has been authorized for the TIR procedure;
The customs authority may invalidate the EORI number, as provided for in Article 9(4) of the Code, in the cases provided for in Article 7 of Delegated Regulation (EU) 2015/2.446:
a) at the request of the person concerned;
b) where the customs authority is aware that the registered person has ceased activities requiring registration.
The customs authority records the date of invalidation of the EORI number and notifies the registered person accordingly.
If the “EORI-RO” application is not functioning, the applicant shall complete the application provided for in Annex 1 to these technical rules and submit it to the competent customs authority, together with the documents provided for in Article 6-8, as appropriate.
If one of the RECOM, VIES/ANAF – VAT Register or National ONG Register databases is not functioning, the competent customs authority shall request the document(s) to accompany the application from the person who submitted the application by electronic mail or other means of communication.
Allocation of registration numbers in the computer system:
The allocation of registration numbers in the computerised system shall be made on the basis of a written application, the model of which is provided in Annex 3 to these technical rules. The application shall be sent, signed, to the regional customs directorate within whose territorial jurisdiction the customs office where the goods are to be declared for placing under the customs procedure is located or to the border customs office where the goods are declared.
Supporting documents shall be attached in support of the application referred to in paragraph 1. The provisions of Article 7 shall apply accordingly.
After verifying that the data contained in the application are consistent with those in the supporting documents attached, including the truthfulness of the legal representative of the person entered in box 8 of the application, the regional customs directorate/customs office at the border shall enter the data in the “EORI-RO” application.
The structure of the registration number in the computer system has the following form: ROZZX … X, where:
- “ZZ” – represents the ISO alpha 2 country code of the country where the registrant is established;
- “X …. X” – represents an alphanumeric series of up to 13 characters consisting of the identification code or VAT registration code, as appropriate, or the personal identification number or the series and number of the valid passport/travel document, in the case of natural persons.
It is important to note that economic operators and other persons who have been assigned an EORI number/registration number in the computerised system are obliged to notify the competent customs authority that assigned the EORI number of any change in the data contained in the application and in the documents attached to it.
If the above-mentioned persons request a change in the data entered in the application for the assignment of the EORI number/registration number in the computerised system, they shall draw up and submit to the customs authority which assigned the EORI number/registration number in the computerised system an application in accordance with Article 4 or 15, as appropriate, accompanied by supporting documents. The provisions of Article 9 shall apply accordingly.
After verifying the consistency between the data contained in the request for amendment, the information obtained from RECOM, VIES/ANAF – VAT Register and/or the National ONG Register, as the case may be, and the attached supporting documents, the competent customs authority shall validate in the “EORI-RO” application the amendments to the identification data of the persons and shall send them a notification to this effect to the e-mail address indicated by them in the request.
Pursuant to Article 18 of the Code, customs representatives may complete and submit applications for the assignment of EORI/registration numbers in the IT system for persons with whom they have concluded representation contracts.
Legal basis:
– AVR Order 1760/2023 approving the Technical Rules on the registration for customs purposes of economic operators and other persons
– Customs Code of 2006 of Romania, with subsequent amendments and additions