What is an EORI number?
An EORI number. Economic Operators Registration and Identification number, is a unique reference that HMRC assigns to businesses that import or export goods. In the UK, the format is GB followed by 12 digits (for example, GB123456789000). You need an EORI number before you can submit a customs declaration. Without one, your goods will be held at the border.
If you have just started a role in shipping or procurement, or you are about to make your first import or export, this is one of the first things you need to get right. Getting it wrong does not mean a warning letter, it means your goods sit at the port until the problem is fixed, and the costs are running.
EORI stands for Economic Operators Registration and Identification. It is a reference number that identifies a business or individual involved in importing or exporting goods. HMRC issues UK EORI numbers. Customs authorities in other countries issue their own.
Think of it as a passport for your business at the border. Every time a customs declaration is filed, whether you are bringing goods into the UK or sending them abroad, the EORI number links that declaration to a registered economic operator.
The system lets customs authorities track who is moving goods across borders, apply the correct duties and taxes, and identify non-compliant businesses.
EORI numbers appear on customs entries filed through the UK’s Customs Declaration Service (CDS), on the Single Administrative Document (SAD), and on all import and export declarations. HMRC also uses them to process duty payments and VAT accounting for imported goods.
Any UK business that moves goods across a customs border needs an EORI number. This includes:
It is not just large companies. A small business importing 50 units from a supplier in China needs an EORI number just as much as a major retailer. Frequency and volume do not change the requirement.
If you are a sole trader, you can get an EORI number as an individual, you do not need to be a registered company.
You do not need an EORI number if you are a private individual importing goods for personal use within the duty-free thresholds. But if there is any commercial purpose, the requirement applies.
This catches people out regularly, especially since Brexit.
A GB EORI number: starting with GB, is issued by HMRC and is valid for UK customs declarations. It is the number you need when importing or exporting through Great Britain.
A GB EORI number is not valid for EU customs declarations. If you export goods into the EU, or if goods transit through an EU member state, the EU customs authority requires an EORI number issued by an EU member state. Your GB number will be rejected.
UK businesses trading with the EU may need two EORI numbers:
For businesses in Northern Ireland, a separate XI prefix applies. An XI EORI is required for Northern Ireland businesses trading with the EU under the Windsor Framework. If you operate in Northern Ireland, check whether you need both a GB and an XI EORI.
Applying is free and takes around 10 minutes.
Step 1: Go to the HMRC EORI service
Visit https://www.gov.uk/eori. This is the only legitimate place to apply. Third-party websites that charge for this service are unnecessary. HMRC charges nothing.
Step 2: Have these details ready
– Your VAT registration number (if VAT-registered)
– Your National Insurance number (if a sole trader)
– Your Unique Taxpayer Reference (UTR)
– Your business trading name and registered address
– Your Companies House registration number (if applicable)
Step 3: Complete and submit the form
Answer the questions about your business type, contact details, and the nature of your import or export activity. Submit when complete.
Step 4: Receive your EORI number
HMRC typically issues the number within three working days. Many applications are approved the same day. You cannot submit a customs declaration until the EORI is confirmed.
Step 5: Share it with your customs team
Make sure your freight forwarder, customs broker, and anyone else who files declarations on your behalf has your correct EORI from the start.
HMRC states that most applications are processed within three working days. In practice, many businesses receive their number the same day they apply.
It can take longer if:
Do not apply the day before your first shipment. If a complication arises, a name that does not exactly match HMRC’s records, the delay will hold your goods. Apply as soon as you know you will be importing or exporting.
There is no cost and no downside to applying early.
A UK EORI number follows a standard format:
GB + 12 digits: for example: GB123456789000
The “GB” prefix identifies it as a Great Britain EORI issued by HMRC. The 12 digits are unique to your business. If you are VAT-registered, the digits often begin with your nine-digit VAT number, padded to 12.
For Northern Ireland, the prefix is XI rather than GB.
EU EORI numbers begin with the two-letter country code of the issuing member state: for example, DE for Germany, FR for France.
If a supplier or partner sends you their EORI number and it does not start with GB or XI, it is not a UK EORI. You still need your own.
Every import and export declaration filed in the UK must include an EORI number. Without one, the declaration cannot be submitted.
Declarations are filed through the Customs Declaration Service (CDS): the system that replaced CHIEF as HMRC’s main customs IT platform. Your freight forwarder or customs agent files through CDS on your behalf, but they need your EORI number to do it.
The EORI number appears on:
When your agent files a declaration using your EORI, HMRC links that declaration to your business. Duty payments, import VAT, and compliance records all tie back to your EORI. If the wrong EORI is used, the liability goes to the wrong business.
If you try to import or export without an EORI number, the customs declaration will be rejected. Your goods will not clear customs.
In practice, this means:
Your freight forwarder cannot override this. There is no workaround. The EORI requirement is enforced at the point of customs declaration, no EORI, no declaration, no release.
A question that comes up often: “We only import once or twice a year. Do we really need an EORI number?”
Yes. The frequency of your imports or exports does not affect the requirement. Even a single commercial shipment requires a customs declaration, and a customs declaration requires an EORI number.
An EORI number does not expire and there is no ongoing fee or renewal. You apply once, and the number stays with your business. Apply before your first shipment and use the same number every time.
EORI numbers and VAT registration are separate, but they are connected.
If your business is already VAT-registered with HMRC, you may have been issued an EORI number automatically. This does not happen in every case. Check whether you already have one before applying, use the HMRC EORI checker.
If your business is not VAT-registered, you will need to apply separately. Non-VAT businesses are never issued EORI numbers automatically.
| VAT Registration Number | EORI Number | |
|---|---|---|
| Purpose | UK tax — charging and reclaiming VAT | Customs — identifying economic operators at the border |
| Format | GB + 9 digits | GB + 12 digits |
| Required for | Charging VAT on sales; reclaiming input VAT | Import and export customs declarations |
| Auto-issued? | No — you register | Sometimes, to VAT-registered businesses |
If you use Postponed VAT Accounting (PVA) to account for import VAT on your VAT return rather than paying at the border, your EORI and VAT numbers must both be correctly registered and linked. Your customs agent can help, but you need both numbers in place.
The EORI situation for customs agents depends on how you are acting on behalf of your clients.
Direct representation, you declare in your client’s name and on their behalf. The declaration carries your client’s EORI number. Legal liability sits with the client.
Indirect representation, you act in your own name on behalf of the client. Both your EORI number and the client’s EORI may appear on the declaration. You take on joint liability for the declaration’s accuracy.
All freight forwarders and customs agents need their own EORI number to operate. But your clients also need their own, you cannot file declarations indefinitely under your own EORI for goods that belong to someone else. HMRC requires the importer or exporter of record to be properly identified.
Assuming your freight forwarder has handled it
Your forwarder can guide you through the process, but the EORI must be in your business’s name. Do not assume it has been arranged.
Using a GB EORI for EU declarations
A GB EORI is for UK customs only. Using it on an EU customs entry will result in a rejection. Get a separate EU EORI if you are acting as importer of record in an EU country.
Applying at the last minute
HMRC usually processes applications within three working days, often faster. But if there is a complication, you risk goods being held. Apply well before your first shipment.
Giving your customs agent the wrong number
A transposed digit will cause the declaration to be filed against the wrong business, or rejected. Always send your EORI in writing and confirm it against your HMRC confirmation email.
Not realising you already have one
VAT-registered businesses may have been automatically issued an EORI. Check before applying. You can verify at https://www.gov.uk/check-eori-number.
Confusing EORI registration with customs authorisation
An EORI number registers you as an economic operator. It does not grant access to customs simplification procedures like EIDR, Customs Warehouse authorisation, or Authorised Economic Operator (AEO) status. Those require separate applications with HMRC.
Before Brexit, UK businesses trading within the EU did not need EORI numbers for intra-EU trade. The EU single market meant goods moved freely between member states without customs declarations.
That changed on 1 January 2021, when the UK left the EU single market and customs union. From that date:
This created a compliance requirement for many businesses that had never previously dealt with customs. Tens of thousands of UK companies that traded exclusively with EU partners had no customs infrastructure and no EORI number when the changes took effect.
For UK businesses exporting to the EU on DDP (Delivered Duty Paid) Incoterms, the seller takes on responsibility for EU import clearance. That means the UK seller, or a customs agent acting on their behalf, needs to be registered as the EU importer of record, which requires an EU EORI number. This is one of the most common post-Brexit compliance gaps for UK exporters.
Northern Ireland operates differently. Under the Windsor Framework, Northern Ireland businesses trading with the EU use the XI EORI prefix. If you are based in Northern Ireland, check whether your trade patterns require an XI EORI in addition to any GB EORI you hold.
A UK clothing brand places its first order with a manufacturer in Bangladesh. The goods are ready. The freight forwarder is booked. The shipment arrives at Felixstowe.
Then the freight forwarder calls. They need the brand’s EORI number to file the import declaration through CDS. The brand has no idea what this is. A check of HMRC’s records reveals that no EORI was automatically issued, despite the business being VAT-registered.
The brand applies that afternoon. HMRC processes the application the next morning and sends the EORI by email. The freight forwarder files the import declaration. The goods clear customs, after a one-day delay and an additional day’s storage charge at the port. That storage fee runs to around £80–£150, depending on container size and port rates.
This is the best-case version of this scenario. If the application had taken longer, if there had been a discrepancy between the company name on the application and HMRC’s records, the goods could have been held for several days, with costs mounting.
The lesson: apply for your EORI number before you book your first shipment. It takes 10 minutes. It is free. It prevents a very avoidable and very real cost.
What does EORI stand for?
EORI stands for Economic Operators Registration and Identification. It is a number assigned by HMRC to UK businesses involved in importing or exporting goods. The UK format is GB followed by 12 digits.
Is EORI the same as a VAT number?
No. An EORI number and a VAT registration number are separate references. Both are issued by HMRC, but they serve different purposes. Your VAT number is for UK tax. Your EORI number identifies your business on customs declarations. They are not interchangeable.
Do all UK businesses have an EORI number automatically?
No. Some VAT-registered businesses were automatically issued EORI numbers by HMRC, but this does not apply to every business. Non-VAT businesses are never issued one automatically. Check whether you already have one at https://www.gov.uk/check-eori-number before applying.
How can I find my EORI number?
Your EORI number was sent by HMRC when it was issued, usually by email. You can also check it using the HMRC EORI validation tool at https://www.gov.uk/check-eori-number. If you are VAT-registered, try entering GB + your nine-digit VAT number + 000 as a starting point.
Can I use my UK EORI number for EU customs declarations?
No. A GB EORI is valid for UK customs only. If you act as importer of record for goods entering an EU member state, you need an EU EORI issued by a member state authority. Contact a customs agent or freight forwarder in the relevant EU country.
How much does an EORI number cost?
Nothing. HMRC charges no fee for EORI registration. Avoid third-party websites that charge for this service, apply directly and for free at https://www.gov.uk/eori.
Does an EORI number expire?
No. Once issued, a UK EORI number does not expire and does not need to be renewed. It stays valid as long as your business is active. If your business structure changes majorly: for example, a sole trader becoming a limited company, notify HMRC, as the EORI is tied to the registered entity.
Can my freight forwarder apply for an EORI on my behalf?
Your freight forwarder can guide you through the application, but the EORI must be registered in your business’s name. They cannot file declarations indefinitely under their own details for your shipments. The importer or exporter of record must have their own EORI.
This article is part of a learning path — return to explore more topics.
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