What Is a EORI Number?

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Looking to understand what an EORI number is? if your business imports or exports goods to and from the UK, you’ll likely need an EORI number to clear customs and comply with HMRC regulations. But what exactly is a EORI number, and how do you get one?

In this post, we’ll break down what a EORI number is, why it’s important for UK businesses involved in cross-border trade, and how to apply for one quickly and correctly.

What Is a EORI Number?

EORI stands for Economic Operators Registration and Identification number. It’s a unique ID code used by HMRC and other customs authorities to track and process goods entering or leaving the UK and EU.

EORI numbers are used to:

  • Identify traders and businesses involved in international goods movement
  • Record customs declarations
  • Facilitate import and export documentation

In short, if you want to import or export physical goods as a UK business, you will likely need a valid EORI number.

Do You Need a EORI Number?

You’ll need a UK EORI number if your business is involved in most types of cross-border trade involving physical goods. This applies whether you’re importing, exporting, or moving goods between parts of the UK under the post-Brexit customs framework.

You need a UK EORI number if your business:

  • Imports goods into the UK from outside the UK this includes shipments from EU member states (e.g. France, Germany) and non-EU countries (e.g. China, USA).
  • Exports goods from the UK to any overseas destination, including both EU and non-EU countries.
  • Moves goods between Great Britain (England, Scotland, Wales) and Northern Ireland under the Northern Ireland Protocol, customs procedures may apply.
  • Acts as a customs agent, freight forwarder, or completes customs declarations on behalf of others.

Example: A UK-based e-commerce business importing stock from Germany or exporting to the US must have an EORI number to clear goods at customs.

You do not need an EORI number if:

  • You only sell services, such as consulting or digital products, and do not deal in physical goods.
  • You move goods solely within the UK, with no international movement.
  • You are sending goods for personal use, rather than as part of a commercial business.

If you’re unsure, you can check your business status and apply online: GOV.UK – Check if you need an EORI number

Post-Brexit: UK vs EU EORI Numbers

Since the end of the Brexit transition period on 1 January 2021, a UK-issued EORI number no longer grants access to EU customs systems. As a result, businesses that operate across both UK and EU borders may now require two separate EORI numbers one for the UK and one for the EU.

UK EORI Numbers

To import goods into Great Britain (England, Scotland, Wales) or export from the UK to any country (including EU nations), you’ll need a UK EORI number that starts with GB.

EU EORI Numbers

If your business has operations in the EU,  such as warehousing, fulfilment centres, or a customs representative – you may also need to register for an EU EORI number through the customs authority of an EU member state. This is particularly relevant for:

  • UK companies that store goods in the EU for B2B or B2C sales
  • Businesses selling via platforms like Amazon EU (FBA)
  • Firms appointing an EU customs agent to handle imports on their behalf

You must apply for the EU EORI in the first EU country where you operate, not through HMRC.

More details: European Commission – EORI registration

More details: EORI numbers and Brexit – Sage

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What Does a UK EORI Number Look Like?

A standard UK EORI number follows a specific format and is issued by HMRC to identify your business when trading goods across UK borders.

Example Format:

GB123456789000

Here’s what each part means:

  • GB – This prefix indicates that the number was issued by the UK. It’s required for all UK-based traders.
  • 123456789 – This is your VAT registration number, used if your business is VAT-registered.
  • 000 – A suffix used by HMRC to differentiate between branches, subsidiaries, or multiple registrations under the same VAT number.

If your business is not VAT registered, HMRC will still issue an EORI number, but it will use a different numerical identifier rather than your VAT number.

Northern Ireland Considerations

If your business is involved in moving goods to or from Northern Ireland, you may also need an additional EORI number with the XI prefix:

Example:
XI123456789000

This is required because Northern Ireland remains aligned with certain EU customs rules under the Northern Ireland Protocol. You’ll need an XI EORI number if:

  • You move goods between Great Britain and Northern Ireland
  • You trade between Northern Ireland and the EU
  • You’re based in Northern Ireland and deal with cross-border goods movement

To apply for an XI EORI, you must already have a GB EORI and then submit an additional request via HMRC.

If you are not VAT registered, HMRC will still issue you a EORI number just without the VAT linkage.

How to Apply for a EORI Number

You can apply for a UK EORI number online via GOV.UK. It’s free and usually takes less than 10 minutes.

What You’ll Need:

Apply here: Apply for a UK EORI Number – GOV.UK

Most applications are processed immediately, although some may take up to 5 working days.

When to Apply

If your business is planning to import or export physical goods, it’s essential to apply for your EORI number before any goods are moved across UK borders.

Why Timing Matters

Without a valid EORI number, you may experience:

  • Delays at customs – shipments can be held at the border until a valid EORI is provided
  • Additional costs – including customs warehouse storage fees, demurrage charges, or courier surcharges
  • Blocked declarations – you will be unable to complete import or export paperwork, which could result in goods being refused entry

Key Tip:

You don’t need to wait until your first shipment is ready, apply as soon as you begin planning international trade activities. HMRC typically issues EORI numbers within 3 working days, but delays can occur during busy periods.

Using Agents or Freight Forwarders?

Even if you use a customs agent, freight forwarder, or logistics provider, you still need your own EORI number. These service providers can’t use their own EORI on your behalf – your business must be registered in its own name to:

  • Be identified as the official importer or exporter
  • Receive customs notifications and pay any applicable duties or VAT
  • Maintain compliance with UK border controls and HMRC regulations

Your EORI number is tied to your legal entity – it cannot be shared between businesses.

Where Is the EORI Number Used?

You’ll need your EORI number when:

  • Completing customs declarations
  • Dealing with import/export paperwork
  • Using freight companies or customs brokers
  • Claiming duty relief or deferrals
  • Completing Intrastat (for EU trade statistics)

Some software and online portals (like the Customs Declaration Service or Trader Support Service) will also ask for your EORI during setup.

Do Sole Traders Need a EORI Number?

Yes if you are a sole trader importing or exporting goods, you will need your own EORI number.

In this case, your EORI application will be linked to your NI number and UTR, rather than a company registration number.

You do not need to be VAT registered to apply.

Can You Have More Than One EORI Number?

Yes, but only if your business has multiple operations or entities in different customs zones. For example:

  • A UK-based business with a branch in Ireland may hold both a GB and an IE EORI number
  • A UK company trading heavily with the EU may hold a GB and EU-issued EORI

You cannot hold two UK EORI numbers under the same legal entity.

What If You Already Have One?

You can check if your business has a valid EORI number via HMRC’s validation tool:

Check an EORI Number – GOV.UK

If you are VAT registered, HMRC may have automatically issued you one in the past, but it’s worth checking if you haven’t traded internationally since Brexit.

Summary: Key Points for UK Businesses

RequirementApplies If You…
Need a UK EORI number (GB)Import/export physical goods to or from the UK
Need an EU EORI numberHave an EU base or represent clients in EU customs processes
Apply viaGOV.UK (free, online, fast)
Needed forCustoms declarations, freight handling, VAT and duty processing

Final Thoughts EORI Numbers

Understanding what a EORI number is and how it applies to your UK business is essential if you deal in goods that cross international borders. With post-Brexit rules and Making Tax Digital expanding, staying compliant and proactive is more important than ever.

Applying for a UK EORI number is quick, free and necessary to avoid delays and disruptions to your business operations.

At Accounting Wise, we help small businesses handle everything from VAT registration and compliance to cross-border tax queries and international trade accounting.

Need help understanding your business finances? Get started today for expert advice on improving your profits.

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