EUROPEAN COMMISSION
DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Customs Policy
Brusls, 14 May 2009
台式电脑主机开不了机怎么办TAXUD/2008/1633 rev. 1.9
ECONOMIC OPERATORS REGISTRATION AND IDENTIFICATION SYSTEM GUIDELINES
LEGAL NOTICE This document contains guidelines explaining the EORI obligations and how to fulfil them. However, urs are reminded that the Customs Code and the Customs Code Implementing Provisions are the only authentic legal basis and that the information in this document should not be considered legal advice.
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TABLE OF CONTENTS百家讲坛李煜
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1.1. 1.1.1. 1.1.2. 1.1.3. 1.2. 1.3. 1.3.1. 1.3.2. 1.4. 1.4.1.
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Who will have to be registered for an EORI number?............................................................................ 6 Economic operators established in the customs territory of the Community ............................................... 6 Economic operators not established in the customs territory of 7 Persons other than 8 Authorities responsible for the EORI registration .................................................................................. 8 Place 9 Economic operators established in the customs territory of the Community……………………………..9 Economic operators not established in the customs territory
of 12 Registration process .................................................................................................................................... 12 A structure of the EORI number .................................................................................................................... 13
2.
USE OF AN .15
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3.1. 3.2. 3.3. 3.4.
PLAYERS INVOLVED IN THE EORI SYSTEM AND THEIR MAIN ACTIVITIES ......18
18 18 Economic operators ..................................................................................................................................... 周工作计划怎么写
拉萨林芝..................................................................................................................................................... 19
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4.1. 4.1.1. 4.1.2.
PERSONAL DATA PROTECTION AND EORI ..........................................................20
General ............................................................................................................................................................. 20 Information to 20 Publication of identification and 21
ANNEX I ............................................................................................................................22
ANNEX II ...........................................................................................................................27
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建国大业台词Introduction
The EORI system is established in order to implement the curity measures introduced by Regulation (EEC) No 2913/92, as amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council1. They will be more effective if the persons concerned can be identified by a common number that is unique to each individual and valid throughout the Community. Traders have consistently been calling for this ever since mandatory identification codes for traders were introduced by Regulation 2286/20032. An EORI number means a number, unique throughout the European Community, assigned by a customs authority or designated authority or authorities in a Member State to economic operators and other persons in accordance with the rules laid down in Part I, Title I, Chapter 6 of the CCIP3. The provisions on the EORI number neither limit nor undermine the rights and obligations derived from rules governing the requirement to register for, and obtain, any identification number which may be required in individual Member States in fields other than customs, such as taxation or statistics. By registering, for customs purpos, in one Member State operators are able to obtain an EORI number that is valid throughout the Community. Obviously, in order to benefit fully from this reform, holders must u the EORI number – once it has been assigned – in all communications with any EC customs authorities where a customs identifier i
s required. Customs authorities in the EC must have easy and reliable access to operators’ registration and identification data. In order to ensure this, a central electronic system will be developed for storing data on the registration of economic operators and other persons and for exchanging data on EORI numbers between customs authorities. This central system will hold data listed in Annex 38d CCIP that are currently stored in each national system in the Member States. The Member States should take measures to reduce the burdens placed on economic operators as a result of introduction of the EORI system. Costs relating to implementation of the EORI system will be shared between the Community and the Member States in accordance with paragraphs 2 and 3 of Article 10 of the Decision on a paperless environment for customs and trade4. The EORI Guidelines will need to be further explained and illustrated with examples of best practice after the EORI legislation enters into force. Without practical experience and in view of the highly specific situations arising, it is difficult to provide more guidance at this stage.
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OJ L 117, 4.5.2005, p. 13. OJ L 343, 31.12.2003, p. 1. OJ L 98, 17.4.2009, p. 3 OJ L 23, 26.1.2008, p. 21.
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Abbreviations
AEO CC CCIP EC EU OJ SAD Authorid Economic Operator Customs Code Customs Code Implementing Provisions European Community European Union Official Journal Single Administrative Document
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