- An EORI number is the ID you need to move goods in or out of the UK and to make (or have a forwarder make) customs declarations.
- To trade with Great Britain you need a GB EORI, it starts with GB and is 12 digits; if you are VAT-registered it is usually your VAT number + 000.
- A separate XI EORI (starts XI) is needed for some Northern Ireland movements; to act as importer/exporter inside the EU you need an EU EORI too.
- Applying is free at gov.uk/eori and usually takes minutes (up to about five working days at most).
- You need an EORI for import and export declarations, your forwarder's paperwork, and to use schemes like Postponed VAT Accounting.
What is an EORI number?
EORI stands for Economic Operators Registration and Identification. An EORI number is a unique identifier that customs authorities use to track businesses moving goods across borders. In the UK, you need one to import goods into or export goods out of the country and to make the customs declarations that go with those movements.
Practically, the EORI is the reference that ties a shipment to your business in the customs system. When a freight forwarder files an import or export declaration for you on HMRC's Customs Declaration Service, your EORI is on it. Without one, your goods can be held at the border and you cannot complete the declaration.
HMRC sets out the rules in its guidance on getting an EORI number. The number is free, and most established businesses already have one, but anyone starting to import or export for the first time will need to apply.
Who needs an EORI number?
You need a GB EORI number if your business does any of the following:
- Imports goods into Great Britain (England, Scotland, Wales) from anywhere outside the UK.
- Exports goods out of Great Britain to anywhere outside the UK.
- Makes a customs declaration, or uses a forwarder/agent who makes one on your behalf.
- Uses customs systems such as the Customs Declaration Service, or schemes like Postponed VAT Accounting.
Since the end of the Brexit transition period on 1 January 2021, trade between Great Britain and the EU is treated like trade with any other non-UK country, so a UK ecommerce seller importing stock from the EU, or shipping orders to EU customers, generally needs an EORI where they did not before 2021.
A few clarifications that catch sellers out:
- You generally do not need an EORI if you only sell digital services or only trade within the UK. It is about physically moving goods across a border.
- If you sell only through marketplaces that act as importer of record, you may not need your own EORI for those flows, but as soon as you import your own stock (for example into FBA or a 3PL), you do.
- To import into or export from the EU yourself (for example as importer of record into an EU warehouse), you also need an EU EORI from an EU member state.
What a UK EORI number looks like
A GB EORI number has a consistent format:
- It starts with the country prefix GB.
- It is followed by 12 digits.
- For VAT-registered businesses, the EORI is usually your 9-digit VAT number with 000 added on the end. So VAT number GB 123456789 typically gives EORI GB123456789000.
If you are not VAT-registered, HMRC issues a unique GB EORI number that is not derived from a VAT number, but it still follows the GB + 12-digit pattern.
An XI EORI (for certain Northern Ireland movements) follows the same idea but starts with the XI prefix instead of GB.
GB vs XI EORI numbers (and when you need an EU one)
There are three EORI contexts a UK ecommerce business may meet. Most sellers only need the first.
| EORI type | Prefix | When you need it |
|---|---|---|
| GB EORI | GB | To import into or export from Great Britain. Almost every UK trader needs this. |
| XI EORI | XI | For certain movements of goods into or out of Northern Ireland under the Windsor Framework arrangements. Apply only if your goods movements involve NI in a way that requires it. |
| EU EORI | (EU country code) | To act as importer or exporter inside the EU, for example if you are importer of record into an EU warehouse or EU FBA. Issued by an EU member state, not HMRC. |
For a typical UK seller importing stock from outside the UK and shipping to UK customers, a single GB EORI is all you need. You only add an XI or EU EORI when your supply chain actually touches Northern Ireland or requires you to be the importer/exporter within the EU. HMRC covers the Northern Ireland position in its EORI guidance.
How to apply for an EORI number
Applying is free and done online at gov.uk/eori. The process:
- Go to gov.uk/eori and start the application for a GB EORI number.
- Sign in with your Government Gateway user ID. If you do not have one, you can create it during the process (most businesses already have one from VAT, PAYE or Corporation Tax).
- Confirm your business details, legal entity type, name, address, and VAT number if you have one.
- Submit. Many applicants receive the EORI number immediately on screen; where HMRC needs to do additional checks it is typically issued within about five working days.
There is no fee. Be wary of third-party websites that offer to "register your EORI" for a charge, the official route on gov.uk is free and fast.
What you need before you apply
Have these to hand to complete the application quickly:
- Government Gateway user ID and password (or create one during the process).
- VAT number and effective date of registration, if you are VAT-registered.
- Unique Taxpayer Reference (UTR), your company UTR for a limited company, or your personal UTR if you are a sole trader.
- Business start date and Standard Industrial Classification (SIC) code for a limited company.
- National Insurance number if you are an individual or sole trader.
The exact fields depend on your business type, but for an established VAT-registered limited company the application is usually a couple of minutes.
After you get your EORI number
Once you have your GB EORI:
- Give it to your freight forwarder or customs agent. They need it on every import and export declaration they file for you. Put it on your Shipper's Letter of Instruction.
- Use it to access customs schemes. Postponed VAT Accounting, duty deferment and the Customs Declaration Service all rely on your EORI.
- Keep it consistent. Always use the same EORI for a given legal entity so HMRC can match your movements.
With the EORI in place, the next things to get right are your commodity codes and your import duty and VAT, those, together with the EORI, are what make a clean customs declaration. If you would rather hand the whole customs and VAT setup to a specialist, GoEcom can match you with a UK ecommerce accountant.