If your business imports or exports goods to or from the UK, you may need an EORI number before you can deal with customs.

An EORI number is used to identify businesses when goods move across customs borders. Without the correct EORI number, your shipment could be delayed at customs and you may face additional storage or handling costs.

The good news is that applying for a UK EORI number is relatively straightforward and HMRC issues EORI numbers free of charge.

This guide explains what an EORI number is, who needs one, how to apply and which type of EORI number your business may require.

What Is an EORI Number?

EORI stands for Economic Operators Registration and Identification.

It is a unique identification number used by customs authorities to identify businesses and other economic operators involved in customs activities.

UK businesses commonly use their EORI number when importing goods, exporting goods, completing customs declarations or appointing a customs agent or freight forwarder.

HMRC states that an EORI number does not have an expiry date and remains active until it is no longer required.

Who Needs an EORI Number in the UK?

You may need an EORI number if you move goods:

  • Between Great Britain and another country, including EU countries
  • Between Great Britain and Northern Ireland
  • Between Great Britain and the Channel Islands
  • Between Northern Ireland and countries outside the EU

An EORI number can also be required for activities such as making customs declarations, using customs systems, applying for customs decisions and registering for an export licence.

Businesses that only provide services and do not move physical goods internationally will generally not require an EORI number purely for providing those services.

What EORI Number Do UK Businesses Need?

The EORI number you need depends on where your goods are moving.

GB EORI Number

If your business moves goods to or from Great Britain — England, Scotland or Wales — you will normally need an EORI number beginning with:

GB

If you already have an EORI number issued elsewhere that does not begin with GB, that does not replace the requirement for a GB EORI where one is required for movements involving Great Britain.

XI EORI Number

Different rules apply to Northern Ireland.

You may need an EORI number beginning with XI if, for example, you move goods into Northern Ireland from Great Britain, make certain customs declarations in Northern Ireland or move goods from Northern Ireland to a non-EU country.

You must obtain a GB EORI before applying for an XI EORI.

How to Get an EORI Number

Applying for a GB EORI number is done online through HMRC.

The official application is available here:

Apply for a UK EORI number on GOV.UK

You'll need to sign in to use the application service. If you do not already have the necessary sign-in details, you can create them during the process.

What Information Do You Need to Apply?

Before starting your application, have your business information ready.

Depending on your circumstances, HMRC says you may need your:

  • Unique Taxpayer Reference (UTR)
  • Business start date
  • Standard Industrial Classification (SIC) code
  • VAT number and VAT registration effective date, if VAT registered
  • National Insurance number, if applying as an individual or sole trader

Your company's business start date and SIC code can normally be found through the Companies House register.

If your business is not based in the UK, HMRC says you do not need a UTR, SIC code or National Insurance number for the GB EORI application.

How Long Does It Take to Get an EORI Number?

In many cases, obtaining a GB EORI number is very quick.

HMRC states that you should receive your GB EORI number immediately, unless additional checks are required.

If HMRC needs to carry out checks, the application can take up to five working days.

Because customs problems can delay shipments, it is sensible to obtain your EORI number before arranging your first international shipment.

How Much Does an EORI Number Cost?

Applying for an EORI number directly through HMRC is free.

There is therefore normally no need to pay a third-party provider simply to obtain a standard EORI number if you are comfortable completing the application yourself.

Do I Need an EORI Number If I Am VAT Registered?

VAT registration and EORI registration are different.

Being VAT registered does not remove the need to have the appropriate EORI number when your activities require one.

When applying, VAT-registered businesses may need to provide their VAT number and effective date of registration.

Do I Need an EORI Number to Import From the EU?

If you're moving goods between Great Britain and an EU country, you may need a GB EORI number.

Following the UK's departure from the EU customs framework for Great Britain, movements of goods between Great Britain and EU countries can involve customs procedures.

This means a UK business importing products from countries such as Germany, France, Italy, Spain or the Netherlands should check its EORI requirements before arranging the shipment.

The same applies when exporting goods from Great Britain to EU customers.

Do I Need an EORI Number to Import From China?

A UK business importing commercial goods from China into Great Britain will commonly need a GB EORI number as part of dealing with UK customs.

The EORI number may be used alongside other important customs information such as:

  • Commodity code
  • Customs value
  • Country of origin
  • Customs declaration
  • Import VAT information
  • Customs duty information

Your freight forwarder, courier or customs agent may request your EORI number before clearing the shipment.

Can a Non-UK Company Get a UK EORI Number?

There are circumstances where a business that is not established in the UK can obtain or require a GB EORI number.

However, eligibility depends on what customs activities the overseas business is carrying out.

HMRC lists circumstances where non-established businesses should obtain an EORI, including making certain customs declarations, applying for customs decisions and undertaking certain carrier activities.

If a business is not eligible to apply itself, it may need to appoint someone to deal with customs on its behalf.

Can I Import Without an EORI Number?

Where an EORI number is required, not having the correct number can create significant problems.

HMRC specifically warns that having the wrong EORI number can result in customs delays and increased costs, including storage costs while goods wait for the appropriate registration.

For this reason, businesses planning to start importing or exporting should check their EORI requirements before goods are dispatched.

What Happens After You Receive Your EORI Number?

Once your EORI number has been issued, keep it with your company's customs and shipping information.

You may need to provide it to:

  • Customs agents
  • Freight forwarders
  • Shipping companies
  • Couriers
  • Logistics providers
  • Customs authorities

You may also need it when completing customs declarations or using certain customs systems.

EORI Number Checklist for UK Businesses

Before your first international shipment, make sure you have checked:

✓ Whether you need an EORI number

✓ Whether you need a GB or XI EORI

✓ Your commodity code

✓ The origin of your goods

✓ Whether customs duty applies

✓ How import VAT will be handled

✓ Who will complete the customs declaration

✓ What shipping and customs documents are required

An EORI number is only one part of the import and export process, so businesses should consider it alongside their wider customs obligations.

Frequently Asked Questions

What does EORI stand for?

EORI stands for Economic Operators Registration and Identification.

Is an EORI number free?

Yes. HMRC issues EORI numbers free of charge.

How quickly can I get a GB EORI number?

HMRC says GB EORI numbers are normally issued immediately unless additional checks are required, in which case it can take up to five working days.

Does an EORI number expire?

HMRC guidance states that an EORI number does not have an expiry date and remains live until it is no longer required.

Do I need an EORI number for services?

In most cases, a consultancy or service business does not need an EORI number simply because it trades internationally. EORI requirements principally relate to customs activities and the movement of goods.

Where do I apply for an EORI number?

You can apply through the official HMRC service on GOV.UK:

Get an EORI Number – GOV.UK

Final Thoughts

Getting an EORI number should be one of the first steps for a UK business preparing to import or export physical goods.

For businesses trading through Great Britain, this will usually mean obtaining a GB EORI number. Businesses involved in certain movements involving Northern Ireland may also require an XI EORI number.

Applying directly through HMRC is free, and a GB EORI number can often be issued immediately.

Once you have your EORI number, you can move on to the other important parts of international trade, including commodity classification, customs declarations, import VAT, customs duty and shipping documentation.

This article is for general information only and does not constitute tax, customs or legal advice. Requirements can vary depending on the business, goods and countries involved.


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