Commission Regulation (EEC) no. 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code provided legal basis for assigning the EORI number.

The assigned EORI number is unique across the EU.

The EORI number assigned to each economic operator and, as applicable, to other persons, is used for the purpose of identification of such persons in contacts with customs authorities on the territory of the whole European Union.

Economic operators performing activities before customs authorities are subject to one-off registration.

Economic operators established in the EU are registered in order to obtain the EORI number by the customs authority or the appointed authority of the Member State in which they are established.

Economic operators from third countries (outside the EU) may apply for the assignment of the EORI number to the customs authority or the appointed authority of one of the Member States prior to any customs operations planned on the EU territory or, at the latest, during the performance of the first customs operation requiring the use of this number, if the EORI number has not been assigned to them in other Member State before.

Economic operators are obliged to use the EORI number in all customs transactions and activities on the EU territory, where their identifier is required.

EORI Register in Poland

The registration process is conducted in the  Integrated Commodity Trading Entrepreneurs'  Registration System (SZPROT). Applications are submitted via the Electronic Services Portal (PUESC) at the address: www.puesc.mf.gov.pland serviced in electronic form.
Applications for updating the entity data or deactivation of the EORI number are serviced in the same way.

Assigning the EORI number is linked with the e-Customer implemented by the Polish Customs Administration on 29 June 2015. The e-Customer enables Customers to register and to obtain access to electronic services provided by the National fiscal Service  through the Electronic Services Portal (PUESC).

Economic operators already holding the EORI number do not need to register via the PUESC, since their data were  automatically migrated from the EORI register to the new system. However, economic operators willing to obtain access to electronic services provided by the Fiscal and Customs Information System (SISC) via the Electronic Services Portal (PUESC), have to open the account in PUESC and link the migrated data with the account. In order to link the data, one of the available options of linking the account should be selected in the "Link with data registered in SISC" window under the "My Account" tab.

In case if the Entity is subject to the obligation of holding the EORI number but has not held this number so far, conducting of the registration process in accordance with the description below is necessary.

The registration procedure starts with creating the account on the PUESC. The account is always set up by a natural person authorised to act on behalf of the economic operator before the Customs Service authorities. It may be, in particular, an owner of the enterprise, a person authorised in accordance with registration documents of the company, a proxy or a representative for customs affairs.

Following the opening of the account, the authorised person fills in and sends the Application for registration of the natural person data  in SISC in electronic form. If the application is filled in correctly - the person receives the ID SISC number (the unique identification number assigned to persons during the registration process in the Fiscal and Customs Service Information System (SISC).

The next step is the registration of the economic entity, through filling in and sending the Application for registration of the economic operator, published on PUESC. While filling in the application, "Customs" option should be checked in the "Area of operations in SC" field, and the "assign the EORI number" should be checked – the application filled in according to this procedure in the customs area is simultaneously the application for assigning the EORI number. As a result of registration, the ID SISC number, which is simultaneously the EORI number, will be assigned to the Economic Entity.

The last step is linking of the natural person data with the data of the entity on behalf of which the natural person intends to act (representative). In order to register the authorisation to act on behalf of the economic entity, the electronic  Application for registration/updating/deactivation of the representation in SISC, also published on PUESC, should be filled in and sent.

On PUESC, detailed information is available concerning the registration process "step by step".

The economic operator will be notified of  the assigned EORI number through the announcement sent to the account of the authorised person who submitted the application. The announcement is available under the My documents > Received tab.

Procedure in case of lack of access to the PUESC

In case if, at the moment of performing the first activity implemented in the customs area, a person has no access to the PUESC and goods are waiting for customs clearance at the border or the PUESC is not available, he/she may apply to the nearest Customs Service authority in written form for assigning the EORI number.

Application for registration of the economic operator data  in SISC

The economic operator may also use the existing forms available in under the "Documents and Forms" tab.

Information on assigning the EORI number will be sent electronically to the e-mail address provided by the applicant and , in urgent matters, to the customs office where the application was submitted.

At the same time, we inform that the detailed rules on using the EORI number in customs declarations and notifications submitted to the CELINA, ECS, ICS and NCTS systems are provided in instructions for economic operators, made available on the website of the Ministry of Finance under the relevant tabs dedicated to IT systems and the service of customs declarations.