EORI number and TARIC code for research materials in Greece

When does a laboratory in Greece need an EORI number, and how does it find the right TARIC code for research materials?

This article is the Greek and EU counterpart to the UK-market article on commodity codes and duty on laboratory materials, which describes the British tariff. Here the Union Customs Code, the TARIC database and ΑΑΔΕ apply. The substance is the same: one number identifies the importer and one code identifies the goods, and when either is missing or wrong, the consignment stops.

The short answer: an EORI number is needed by the economic operator who lodges a customs declaration, or who has goods from a third country cleared on its behalf; a TARIC code is needed for every import from a third country, so that duty, import VAT and any restrictions can be determined. A purchase from another EU Member State needs neither.

What an EORI number is and who needs one

EORI (Economic Operators Registration and Identification) is the number by which the Union's customs authorities recognise an economic operator ^[1]. It is unique and valid across the EU. The Union Customs Code requires economic operators established in the customs territory of the Union to register with the customs authorities when they carry out activities covered by customs legislation ^[3].

For a laboratory the rule has practical content. If the laboratory, as a legal entity or as a sole trader, appears as importer or declarant on the customs declaration, it needs an EORI number. If it hands clearance to a customs broker or a courier acting as its representative, the representative has its own EORI number but will normally also ask for yours, because the consignee appears in the declaration. A private individual importing occasionally for a non-commercial purpose is treated differently, and the requirement is confirmed with whoever carries out the clearance.

How an EORI number is issued in Greece

In Greece EORI registration is handled by ΑΑΔΕ through its customs electronic services ^[4]. The current procedure, the form and the ways of submitting are described on the ΑΑΔΕ page and should be read from there, because the electronic services change. For businesses with a Greek tax number, the EORI number takes the form of the country code EL followed by the ΑΦΜ; the exact format and validity are shown on that page.

The European Commission provides a public tool for validating EORI numbers ^[1]. Check the supplier's or broker's number there before dispatch; a number that does not validate is among the commonest causes of delay in a declaration.

Purchases within the EU: why neither EORI nor TARIC is needed

When material is bought from an EU Member State, the goods move inside the customs union and there is no import declaration. You do not classify, pay duty or quote an EORI number. What remains is tax: the VAT treatment between Member States, which belongs in the article on intra-Community purchases. The question «inside the EU or from a third country» therefore decides at the outset whether the rest of this article applies to you.

What a TARIC code is and how it is read

TARIC is the Union's integrated tariff: it brings together duties, restrictions and trade-policy measures by commodity code, and the European Commission publishes it as a searchable online database ^[2]. The code is hierarchical, and each pair of digits narrows the description.

The first six digits are shared across the world wherever the Harmonised System applies. The first eight are the Combined Nomenclature code used in declarations and in external trade statistics. The last two are added in TARIC where the Union applies a specific measure; where there is none, they are «00».

Searching the TARIC database: from chapter to ten-digit code

The search starts from the goods, not from a keyword. The Commission's database allows browsing down from the chapter and searching by text, for the date that interests you ^[2]. The date matters, because rates and measures change and the database shows what applies on the day selected.

1. Identify the goods as they are: chemical name, form (powder, solution), composition and, where there is one, CAS number.
2. Choose the chapter that fits the nature of the material and read the chapter notes, because they often exclude specific products.
3. Go down to the heading and subheading and compare the descriptions of neighbouring codes, not only the first one that looks right.
4. Reach the eight-digit code and check whether a TARIC subdivision carries a specific measure.
5. Record the code, the date of the search and your reasoning, so that it can be evidenced later.

Research materials and the chapters they usually fall in

There is no single code for a «research peptide». Classification depends on what the material is, and three kinds of laboratory purchase sit in different parts of the nomenclature: organic chemical compounds, where materials with an amino-acid structure may be found; solvents and reagents generally; and consumables such as glass vials, stoppers and filters, which are classified by material and use. Specific codes are not given here, because the right choice depends on the composition of each material and on the edition of the nomenclature in force.

What the courier or broker asks of the consignee

The party clearing the goods needs the declaration data and cannot invent it. It usually asks for the items below, and the more complete they are on arrival, the less correspondence follows.

• Name, address, ΑΦΜ and EORI number of the consignee.
• Commercial invoice with a precise description, quantity, value and currency.
• A proposed TARIC code, or a description sufficient for the broker to determine it.
• Country of origin of the goods and, where requested, proof of origin.
• Authorisation to represent you, where the broker acts on your behalf.

Classification errors and how they are corrected

The commonest error is classifying by use rather than by the nature of the goods, or copying a code from an earlier invoice without checking it. The second is a code that no longer applies in the same way, because the nomenclature is revised from time to time. The third is a code that fits the material but not its form: a solution and a powder are not always classified alike.

If you find an error after the declaration is complete, tell the party that lodged it and ask in writing for an amendment or correction, so that duty and VAT are recalculated. Do not leave the error for the next consignment, because an audit can cover earlier declarations. File the declaration, the invoice and the classification reasoning together with the receiving record; see what batch documentation that survives an audit contains.