EORI number

EORI number is required for:

1. Receiving a customs authorisation (including a guarantee).
2. Receiving binding tariff information (BTI).
3. Receiving binding origin information (BOI).
4. Receiving documents certifying the status of Union goods (T2L, T2LF); EORI number shall be indicated in the data field “Identification number” of the form for proof of the customs status of Union goods (data element 13 06 017 000).
5. Submitting an EU application to customs authorities to take action on the protection of intellectual property rights or a request for an extension of the application’s term.
6. Lodging a customs declaration, an entry summary declaration, an export summary declaration, a re-export declaration or a temporary storage declaration.

Information on the person (e.g. declarant, holder of the procedure, etc.) shall be indicated in the data element “Identification number”.

EORI number shall be assigned to:

1. Legal persons and sole proprietorships established in the Republic of Latvia.
2. Legal persons established outside the European Union.
3. Natural persons engaged in commercial activities.

A person established in the customs territory of the Union may apply for EORI number only in the Member State of the European Union, where it is established, i.e. in the country of habitual residence.

For example, if a citizen of the Republic of Latvia resides in another Member State of the European Union, the EORI number must be requested from the customs of that particular Member State.

A person established outside the customs territory of the Union (a person from third countries) may apply for EORI number in the Member State of the European Union, where it first carries out the customs formalities.

A person shall be assigned only one EORI number.

The fiscal representative must use his own number for carrying out customs formalities and the VAT number of the fiscal representative must be indicated in the data field “Type” (data element 12 03 002 000) with code Y042.

EORI number is not assigned to the departments, branches and representative offices of the taxpayer, since they are not legal entities.

In the data field “Identification number” (data element 13 01 017 000) of the import declaration, the EORI number of the principal (parent) undertaking must be indicated, and in the data field “Type” (data element 12 01 002 000) – the registration number of the branch or representative office.

In the data field “Identification number” (data element 13 02 017 000) of the export declaration, the EORI number of the principal (parent) undertaking must be indicated, and in the data field “Type” (data element 12 03 002 000) – the registration number of the branch or representative office.

In order to obtain the EORI number, modify the data or annul the EORI number, the EORI number request form shall be submitted.

Submission in paper form

• A completed and hand-signed EORI number request form shall be submitted to the State Revenue Service (1 Talejas street, Riga), or at any customs control point.
• A completed and hand-signed EORI number request form shall be sent by post to the address – SRS National Customs Board, 1 Talejas street, Riga, LV-1978.

Submission electronically

• A completed EORI number request form, signed with a secure electronic signature, shall be sent to the e-mail address of the National Customs Board MP.lietvediba@vid.gov.lv or the e-mail address of the customs control point.
• Submission in the Electronic Declaration System (EDS):

1. connect to the EDS and in the section “Correspondence with SRS” press the button “Write a new letter”;
2. select category “Iesniegums Muitas pārvaldei” (submission to the National Customs Board);
3. in the field “Subject” indicate “EORI number request”;
4. in the field “Attachments” attach the file of a completed EORI number request form;
5. press the button “Send”.

Temporary number – a unique identification number assigned by the customs authorities to a natural person for the purpose of declaring its goods in Latvia, and is registered in the Electronic Customs Data Processing System (EMDAS).

If a natural person provides a service, that is, declares the goods of another person (customs representative), this person must obtain EORI number.

The temporary number for natural persons established in Latvia shall be granted automatically in the Electronic Customs Data Processing System (EMDAS) at the time of lodging the customs declaration.

A natural person established outside the European Union or in another Member State of the European Union shall write the request in free form and sign it by hand.

The request shall indicate:

1. date, name and surname, address of residence, date of birth, name and number of personal identity document;
2. confirmation that the person does not have EORI number and a temporary number that has not yet expired;
3. the way of receiving information.

Request submission in paper form

• Submit to the State Revenue Service (1 Talejas street, Riga), or at a customs control point.
• Send by post to the address – SRS National Customs Board, 1 Talejas street, Riga, LV-1978.

Submission electronically

• The request, signed with a secure electronic signature, shall be sent to the e-mail address of the National Customs Board MP.lietvediba@vid.gov.lv or the e-mail address of the customs control point.
• Submission in the Electronic Declaration System (EDS) – on behalf of a natural person established outside the European Union or in another Member State of the European Union, a request may be submitted by a legal person established in Latvia on the basis of a power of attorney or contract:

1. connect to the EDS;
2. in the section “Correspondence with SRS” press the button “Write a new letter”;
3. select category “Iesniegums Muitas pārvaldei” (submission to the National Customs Board);
4. in the field “Subject” indicate “Temporary number request”;
5. in the field “Attachments” attach the temporary number request;
6. press the button “Send”.

Monday–Thursday: 8.00–16.00, Friday: 8.00–15.00 at Customs Permit Control Division of the SRS National Customs Board, e-mail address EORI@vid.gov.lv.

Outside the above-mentioned business hours:

Riga Free Port Customs Control Point (CCP) of the SRS National Customs Board, e-mail address mkp.0210@vid.gov.lv;
Airport CCP, e-mail address  mkp.0240@vid.gov.lv. 

Cabinet Regulation No. 18 of 3 January 2017 regarding regulations on registration and identification in the customs field