EORI number: what it is and how to get one

What is an EORI number?

EORI means Economic Operators Registration and Identification number. You may need one to move goods into or out of the UK. The right number depends on where you move goods: Great Britain uses a GB EORI, while Northern Ireland may also require an XI EORI.

Without the right EORI, goods may be delayed at customs. That can increase costs, for example if goods are stored while you get one. Start with the GOV.UK EORI guidance.

Who needs an EORI number?

You may need an EORI if you move goods:

• Between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country, including the EU.
• Between Great Britain and Northern Ireland.
• Between Great Britain and the Channel Islands.
• Between Northern Ireland and countries outside the EU.

You also need an EORI to register for an export licence.

You will need your EORI when you:

• Appoint someone to deal with customs and are established in the country you import to or export from.
• Make customs declarations.
• Use customs systems, such as the Customs Declaration Service or Import Control System 2.
• Apply for a customs decision.

Who does not need one?

You do not need an EORI for goods that are both for personal use only and not controlled goods. Both conditions must apply.

If you are based in the Channel Islands and move goods to or from the UK, you do not need an EORI.

GB or XI: which EORI do you need?

You do not need an XI EORI if:

• You already have an EU EORI.
• You only move goods on the island of Ireland or between Northern Ireland and an EU country.
• Your business is established in an EU country but not Northern Ireland. Apply in that EU country instead.

Only certain goods moved from Northern Ireland to Great Britain need a declaration. For an EU EORI, contact the customs authority in an EU country.

Rules for goods moving between Great Britain and Northern Ireland are changing and technical. Check the current GOV.UK Northern Ireland guidance and the Trader Support Service before moving goods.

What does 'established' mean?

Your business usually needs premises in the country you want to import to or export from. GOV.UK calls this being 'established'. The premises must be one of these:

• A registered office.
• A central headquarters.
• A permanent business establishment: premises where some customs-related activities take place, with HR and technical resources permanently located there.

If your business is not established there, you should still get an EORI for certain activities. Examples include:

• Making a customs declaration for transit or temporary admission.
• Applying for a customs decision.
• Making an entry summary, exit summary or temporary storage declaration.
• Getting a customs guarantee.
• Acting as a carrier by sea, inland waterway or air.

If you are not eligible to apply yourself, appoint someone to deal with customs on your behalf. The person you appoint must get the EORI instead of you.

What you need to apply

Applying for a GB EORI

Have these details ready:

• Your Unique Taxpayer Reference (UTR).
• Your business start date and Standard Industrial Classification (SIC) code, both on the Companies House register.
• Your VAT number and effective registration date, if VAT registered. These are on your VAT registration certificate.
• Your National Insurance number, if you are an individual or sole trader.

A business not based in the UK does not need a UTR, SIC code or National Insurance number for this application.

Apply for a GB EORI on GOV.UK. You need to sign in, and can create sign-in details if you do not have them.

Applying for an XI EORI

You must already have a GB EORI. Then follow the GOV.UK XI EORI guidance to the registration form. You also need:

• Your XI VAT number, if you have one.
• Any EU VAT numbers.
• Two documents proving a permanent business establishment in Northern Ireland, such as a bank statement and a utility bill.

You will not need that proof if the establishment address on your GB application is in Northern Ireland. It is also not required where your business is not established in Northern Ireland and needs an EORI only for certain declarations or to act as a carrier.

How long does an EORI number take?

GOV.UK says you get a GB EORI immediately unless HMRC needs to check the application. If checks are needed, it can take up to 5 working days. An XI EORI is issued within 5 days.

Wait 5 working days before contacting HMRC about application status. GOV.UK's EORI help page provides an enquiry form and says replies are sent within 5 working days.

Checking, changing or cancelling an EORI

The GOV.UK EORI checker checks whether a GB EORI is valid. It can also show the business name and address if the business agreed to share them.

If you are VAT registered, report changes to your business name, address, trading name or telephone number through your VAT online account.

If you cancel VAT registration, HMRC cancels your EORI at the same time. You lose customs authorisations and licences linked to it, so reapply if you still need an EORI. Cancelling a GB EORI also cancels the XI EORI. Follow the change and cancellation instructions in the official EORI guide.

Where tax registrations fit

A UTR and, if VAT registered, your VAT registration details are inputs to the GB EORI application. See our guides to VAT registration basics and registering for Self Assessment. If you are setting up a company, our company formation guide covers that separate process.

RR Accountants is not HMRC and does not issue EORI numbers.