Glossary
EORI number
The Economic Operators Registration and Identification (EORI) number, which customs assigns when a company registers for customs purposes in the EU. Under the EU's Carbon Border Adjustment Mechanism (CBAM), an authorised declarant must have one.
- Legal source
- CBAM Regulation, Article 3(20) ↗
- Who it applies to
- Economic operators established in the EU, which register with the customs authorities where they are established; operators not established in the EU register in specific cases. Under CBAM, an applicant for the status of authorised CBAM declarant must have been assigned one, and gives it in its application.
- Example
- Commission guidance, not law: a group whose subsidiaries in different EU countries have different EORI numbers files a separate CBAM declaration for each by default, because goods are attributed to a declarant through its EORI number. The group's entities can, however, appoint one indirect customs representative to carry out the customs and CBAM obligations for all of them centrally.
- Also known as
- EORI, Economic Operators Registration and Identification number
The CBAM Regulation (Regulation (EU) 2023/956) defines the EORI number as the number assigned by the customs authority when registration for customs purposes has been carried out under Article 9 of the Union Customs Code, Regulation (EU) No 952/2013.
Commission guidance, not law: the number is unique in the EU's customs territory and can be used in any EU country, and an economic operator can have only one. An
To retrieve emissions data that a producer outside the EU has put in the CBAM registry, declarants need to share their EORI number with that supplier outside the registry, the Commission's registry page says (guidance, not law).
From 21 September 2027, the new Union Customs Code, Regulation (EU) 2026/2108, applies: it defines the EORI number in its Article 5(77) and sets the registration rule in its Article 26, which also requires registered operators to tell customs about changes to their registration data.
Our authorised declarant explainer shows how to apply for the status, and our entry on the
Regulations
Carbon Border Adjustment Mechanism (CBAM)
Implementing Regulation (EU) 2026/1740 corrected Annexes I and IV of the default values act, Implementing Regulation (EU) 2025/2621
Used in
EU CBAM authorised declarant: how to apply, or use a customs representative
Beyond the 50-tonne exemption, only authorised declarants can import CBAM goods into the EU. How to apply, the guarantee, and the representative route.
EU CBAM 50-tonne threshold: does it apply to you, and what if you cross it?
At 50 tonnes or less a year of CBAM goods (not electricity or hydrogen), you're exempt from the EU CBAM. What counts, and the penalty for crossing unauthorised.