TL;DR
  • An EORI number is a GB + 12-digit identifier required to move goods into or out of Great Britain.
  • VAT-registered? It is usually your VAT number with GB on the front and 000 on the end, and you may already have one.
  • It is free from HMRC at gov.uk/eori, often issued in minutes.
  • A separate XI EORI is only needed for certain Northern Ireland movements.
  • Full guides below: the pillar, the UK format, how to get one, and the application detail.
On this page

What is an EORI number?

An EORI (Economic Operator Registration and Identification) number is the identifier HMRC uses to track businesses that move goods across the UK border. You need a GB EORI to import into or export from Great Britain, or to have a customs broker make declarations for you.

It begins with GB and is followed by 12 digits. For VAT-registered businesses it is normally your VAT number with GB prefixed and 000 appended, which is why many businesses find they were issued one automatically. It is free and usually issued in minutes.

EORI guides

The full set, from overview to application detail:

EORI pillar

EORI Number: What It Is and How to Get One

The full EORI guide: who needs one, GB vs XI, the format, and how to apply free.

EORI

EORI Number UK

The GB 12-digit format, GB vs XI, and how to check whether you already have one.

EORI how-to

How to Get an EORI Number

The free gov.uk application, step by step, what you need and how long it takes.

EORI

EORI Application UK

What HMRC asks for by business type, processing times, and why applications get delayed.

Once you have your EORI

An EORI is step one. To actually import cleanly you also need to classify your goods and handle the duty and VAT:

HS pillar

Harmonised System Code (HS Code)

What an HS code is, how the 6 digits work, and how it becomes a UK commodity code.

Customs hub

UK Customs Clearance

How UK customs clearance works for ecommerce: CDS, brokers, warehousing, duty reliefs.

Duty pillar

Import Duty UK: How It Works

Rates, the UK Global Tariff, import VAT, the £135 and £9 thresholds, preferential rates.

Duty + VAT

Import VAT UK

The 20% rate, what it is charged on, the £135 threshold, PVA, and reclaiming it.

If imports are a meaningful part of your business, GoEcom can match you with a UK ecommerce accountant who handles customs, classification and VAT day in, day out.