In the context of the dynamism of international trade and the need for efficient integration within customs operations, the Romanian Customs Authority (AVR) recently published a new methodology for registration for customs purposes and obtaining the Economic Operators Registration and Identification (EORI) number. This step represents significant progress in adapting and modernizing customs processes, aiming for a more efficient and less bureaucratic approach for the business environment.

The new procedure came as a necessity, considering the re-establishment of the Customs Authority as an autonomous entity, separate from the National Tax Administration Agency (ANAF). This change required the revision and updating of the existing procedures, which were previously under the jurisdiction of ANAF, with the AVR resuming its direct authority in the management of customs registration procedures and the assignment of EORI codes.

AVR order no. 1,760/2023, already in force, brings a series of significant improvements, focusing on digitizing and simplifying the entire customs registration process.

One of the most relevant changes is the one aimed at reducing bureaucracy, as the Customs Authority has eliminated the need for companies to provide documents that the institution can access and verify independently through existing public databases. These documents include the VAT registration certificate or the company’s articles of association.

In the same idea, AVR introduced digital checks in the process of obtaining EORI codes, so the authority will use public IT systems to access and verify information about companies, consulting databases such as RECOM, VIES, the VAT register from ANAF or the register of NGOs from the Ministry of Justice. This digitization would facilitate the entire process and reduce waiting times for companies.

The new procedure regulated by the AVR also allows electronic communication with economic operators, so that the supporting documents required for registration for customs purposes can be sent online, speeding up the registration process and eliminating the need for physical travel.

Moreover, the new procedure seems to offer even more flexibility and safety in exceptional situations. The AVR order not only introduces the notion of an exceptional situation, but also regulates specific ways of working. For example, in cases of overloading of the customs system, when a very large number of short-term requests are registered, or in the event of technical malfunctions, EORI numbers can also be assigned by the county customs offices. The order specifies that the application for the assignment of the EORI number can be sent either to the customs office of the county residence, in the case of persons established in Romania, or to the customs office in whose territorial jurisdiction the applicant is to carry out the activities, in the case of operators economic and other persons who are not established in the customs territory of the EU.

For these specific cases, a new type of agreement regarding the processing of personal data was also introduced into the procedure, thus assuring companies that emergency processes comply with the rules of confidentiality and data security.

The new procedure for obtaining the EORI code established by the Customs Authority represents a significant step towards a more agile and digitization-friendly business environment. Simplifying processes and focusing on digital solutions will not only reduce the administrative burden for economic operators, but also speed up their integration into usual business operations.

The EORI code must be requested by all taxpayers who bring goods into or take goods out of the EU through import, export or transit operations, this being a unique number in the EU for an economic operator, with which he will be able to carry out all customs operations throughout the territory of the Union.

According to the legal rules, the persons who are obliged to request the assignment of an EORI number in 2023 are:

• Economic operators (persons who, as part of their professional activities, carry out activities regulated by customs legislation, such as import, export, transit, storage, representation operations, as well as operations prior to the arrival/departure of goods that are introduced/removed from the territory of the European Community);
• Persons, other than economic operators, who import/export goods to/from the European Union.

Article published in TaxMagazine.ro