In April 2009, the Commission Regulation No 312/2009 stipulated that starting July 2009 the new Community Customs Code would be enforced and all economic operators and all persons involved in trade relations that must complete customs formalities within the European Union will be required to use an unique identification number called EORI (Economic Operators Registration and Identification).
In Latvia, EORI registration is required for all economic operators, holders of TIR carnet and all persons involved in importing and exporting procedures, transit procedures and filling import or export declarations procedures.
Natural persons are not required to present an EORI number although for Latvian residents that sporadically are involved in customs formalities a temporary EORI number can be issued on request. A temporary EORI number will only be valid on the day it was issued.
EORI registration can be done only in the economic operator’s resident country as long as it is within the territory of the European Community. Economic operators established outside the Community are allowed to receive an EORI number in the EU member state where they first go through any customs formality. The EORI number will be valid through all the European Union.
In Latvia, the EORI number can be obtained with the customs office in person, online by filing an electronic form, by e-mail, fax or post. Representative offices of foreign companies are required to use the parent company’s EORI number.
The documents required for EORI registration in Latvia are the application forms that are different for natural persons and for legal persons. Natural persons must include a copy after their identification papers or passports in cases of non-resident individuals and a copy of the company registration certificate for legal entities.
For Latvian legal entities, the EORI number is allocated based on the tax registration number and resembles the VAT registration number. The temporary or ad-hoc EORI number for natural residents is formed by the country code LV and the persons’ personal identification number.
For foreign legal entities, the EORI number is formed by the country code LV followed by the code of the registration country and the registration number allocated by the competent authorities in the resident country.
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