In recent years, increasing attention has been drawn to the unauthorised use of EORI (Economic Operators Registration and Identification) numbers, an issue that can create financial, administrative, and compliance complications for legitimate traders.
What is an EORI number?
An EORI number is a unique identification number used by customs authorities to identify businesses and individuals when importing or exporting goods.
In the UK, EORI numbers are issued by HM Revenue & Customs (HMRC) and are required for customs declarations, border processes, and interaction with customs systems.
An EORI number is not simply an administrative formality. It is a key customs identifier used within HMRC systems to associate customs activity with a specific trader. If it is used without your knowledge or authorisation, it is important to understand the potential implications.
Why This Matters
Because an EORI number uniquely identifies a trader, declarations submitted using that number may trigger enquiries, compliance checks, or requests for clarification depending on the circumstances.
While each case is assessed on its own facts, potential risks can include:
- Queries relating to customs declarations
- Issues connected to underpaid duty or VAT
- Administrative effort required to review or correct records
Even where a trader has had no direct involvement in a shipment, resolving discrepancies can require time and engagement with the relevant authorities.
How Can Misuse Occur?
Unauthorised use of EORI numbers can arise for a variety of reasons, including:
- Incorrect data entry within supply chains
- Historic sharing of company details
- Miscommunication between commercial parties
- Deliberate misuse by third parties
In many situations, businesses are unaware of any issue until discrepancies are identified or enquiries are received.
Practical Steps Traders Should Take
Adopting simple monitoring practices can help traders maintain visibility and reduce potential risk.
Review Customs Activity
Traders with access to the Customs Declaration Service (CDS), either directly or via appointed intermediaries or software providers, can monitor entries associated with their EORI number.
Regular reviews can help identify:
- Unexpected declarations
- Data inconsistencies
- Activity requiring further clarification
Request Historical Import / Export Data
HMRC provides mechanisms that allow traders to obtain historical import and export data linked to their EORI number. These records can assist with internal reconciliation, audits, and compliance checks.
Report Concerns Promptly
Where traders believe their EORI number may have been used incorrectly or without authorisation, concerns should be raised with HMRC so that appropriate guidance and corrective actions can be considered. Early engagement can often simplify resolution.
As with all customs-related matters, maintaining accurate records and visibility of declaration activity is an important part of protecting your supply chain.
References & Further Reading
- British International Freight Association (BIFA) – Fraudulent Use of EORI Numbers (Video)
https://www.youtube.com/watch?v=R1AfAJctdPQ
- HM Revenue & Customs (HMRC) – Economic Operators Registration and Identification (EORI) Numbers
https://www.gov.uk/eori - HMRC – Customs Declaration Service (CDS) Guidance
https://www.gov.uk/guidance/get-access-to-the-customs-declaration-service - HMRC – Requesting Access to Import / Export Data
https://www.gov.uk/guidance/get-your-import-and-export-data - HMRC – Reporting Customs Irregularities / Concerns
https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries