Establish a limited liability partnership and get the EORI registration: the Economic Operators Registration and Identification number (EORI) came into effect on 1st July 2009, and applies to exports going outside of the EC and all imports arriving from countries outside of the EC. Businesses that have EORI numbers must submit Intrastate Declarations and use their VAT registration number. Businesses that submit through branches can still use their 3-digit branch identifier, also known as the Trader Unique Reference Number.
An amendment to the European Community Customs Code Implementing Provisions established the EORI. This scheme gives traders a unique ID number that they can apply across the European Union by the customs authorities.
The EORI has replaced the Trader's Unique Reference Number in the UK, and came into action in April 2009. On 1 July 2009 the TURN system became obsolete so now only EORI numbers are recognised. This number is important if you need to provide information on goods in transition and all through the import and export process.
You must declare goods when going in or out of the European Union according to the new security laws that are in place. Supplying normal import and export declarations will cover you for this, though you will need an EORI number to complete an Entry Summary Declaration or Exit Summary Declaration. You will also need an EORI number if you are a trader that wishes to register as an Authorised Economic Operator (AEO).