SPE03030 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: basic conditions - EORI (Economic Operator Registration and Identification)

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Prior to applying for a customs authorisation for a Special Procedure, all economic operators must be registered and have an EORI number - see Get an EORI number - GOV.UK (). For further information see EORI/CAA01060.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.