1. Persons other than economic operators shall register with the customs authorities where one of the following conditions is met:
(a)
such registration is required by the legislation of a Member State;
(b)
the person engages in operations for which an EORI number must be provided pursuant to Annex A and Annex B.
2. By way of derogation from paragraph 1, where a person other than an economic operator only occasionally lodges customs declarations, and the customs authorities consider this to be justified, registration shall not be required.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 6 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)
