EORI Number UK: The Complete Guide

Key Takeaways

Every UK business importing or exporting goods needs an EORI number — there are no exceptions
Application is free on GOV.UK and takes around 10 minutes; most GB EORI numbers are issued immediately
Northern Ireland traders need an XI EORI number as well as a GB EORI for EU trade under the Windsor Framework
An estimated 25% of UK customs delays involve invalid or mismatched EORI numbers — getting it right from day one saves time and money

What Is an EORI Number?

An Economic Operators Registration and Identification (EORI) number is a unique reference used by customs authorities to track and identify businesses involved in international trade. In the UK, HMRC issues EORI numbers to any business — or individual — that imports or exports goods.

Think of it as your customs passport number. Without one, your goods cannot clear customs. It appears on every customs declaration, every import or export document, and every interaction with HMRC’s Customs Declaration Service (CDS). If you move goods across the UK border, you need an EORI number before the first shipment leaves or arrives.

The system originates from EU Regulation 312/2009, which established EORI as a standard identifier across all EU member states. Since Brexit, the UK operates its own EORI system alongside the EU’s, which is why UK traders now deal with two potential EORI prefixes: GB and XI.

Who Needs an EORI Number?

The short answer: anyone moving goods in or out of the UK.

You need a GB EORI number if you:

Import goods into England, Scotland, or Wales from any country
Export goods from the UK to any country outside the UK
Move goods between Great Britain and Northern Ireland (in certain circumstances)
Make customs declarations on behalf of others (customs brokers, freight forwarders)
Need to interact with HMRC on customs matters

You also need an XI EORI number if you:

Move goods between Northern Ireland and EU member states
Move goods between Northern Ireland and the rest of the world
Make customs declarations for goods entering or leaving Northern Ireland

Common misconception: you must be VAT-registered to get an EORI number. This is not the case. Non-VAT-registered businesses, sole traders, and even individuals making personal imports above the duty threshold can — and should — apply.

GB EORI vs XI EORI: What Is the Difference?

Since 1 January 2021, the UK has operated two EORI prefixes:

Feature	GB EORI	XI EORI
Prefix	GB followed by 12 digits	XI followed by 12 digits
Issued by	HMRC	HMRC
Used for	Trade between Great Britain and the rest of the world	Trade involving Northern Ireland and the EU
Recognised by EU	No — treated as a third-country number	Yes — recognised within the EU customs system
Requirement	All UK traders	NI-based traders; GB traders moving goods via NI

How the numbers work together:

If you are a VAT-registered business, your GB EORI number mirrors your VAT registration number with a GB prefix — for example, GB123456789000. Your XI EORI, if you need one, replaces the GB prefix with XI: XI123456789000.

You must hold a GB EORI before applying for an XI EORI. You cannot apply for an XI number alone.

The Northern Ireland dimension:

Under the Windsor Framework, Northern Ireland remains aligned with the EU’s customs rules for goods. This means NI-based businesses moving goods to or from the EU need an XI EORI that the EU customs systems recognise. GB-based businesses moving goods through Northern Ireland to the EU also need an XI EORI.

How to Apply for a GB EORI Number: Step by Step

Applying is free and straightforward. Here is the process:

Step 1: Check Whether You Already Have One

If you are VAT-registered, HMRC may have automatically assigned you a GB EORI number. Check your Government Gateway account or contact the EORI team at HMRC before submitting a new application.

Step 2: Gather Your Information

You will need:

Government Gateway user ID and password (create one at GOV.UK if you do not have one)
Unique Taxpayer Reference (UTR) — found on your corporation tax or self-assessment correspondence
Business start date
Standard Industrial Classification (SIC) code — available from the Companies House register
VAT registration number and effective date (if VAT-registered)
National Insurance number (if applying as an individual or sole trader)

Step 3: Choose the Right Application Form

HMRC provides different forms depending on your circumstances:

VAT-registered businesses: Use the standard online form — your EORI will mirror your VAT number
Non-VAT-registered exporters: Separate form available for export-only businesses
Non-VAT-registered importers: Separate form for import activities

All forms are accessible at GOV.UK: Apply for an EORI number.

Step 4: Submit Your Application

The online form takes approximately 10 minutes to complete. Submit through the Government Gateway portal.

Step 5: Receive Your Number

Most GB EORI numbers are issued immediately upon submission. If HMRC needs to run additional checks, it can take up to five working days. You will receive confirmation digitally — there is no physical certificate.

For XI EORI numbers: Apply separately after receiving your GB EORI. Processing can take up to five working days.

Using Your EORI Number Correctly

Having an EORI number is only the first step. Using it correctly on every customs transaction is where many businesses fall short.

Where your EORI must appear:

All customs declarations submitted through CDS
Commercial invoices accompanying international shipments
Import and export licences
Safety and security declarations (Entry Summary Declarations for imports, Exit Summary Declarations for exports)
Correspondence with HMRC on customs matters

If you use a customs broker or freight forwarder:

Provide your EORI number to your broker before the first shipment. They will use it on all declarations made on your behalf. However, responsibility for accuracy remains with you — if your broker uses an incorrect or expired EORI, you bear the compliance risk.

Five Common EORI Mistakes That Cause Customs Delays

An estimated 25% of UK customs delays involve EORI-related errors. Here are the mistakes that trip businesses up most often — and how to avoid them.

1. Not Applying Before the First Shipment

Applying for an EORI number after goods are already in transit is a recipe for port delays and storage charges. Apply before you book your first international shipment, not after.

Fix: Apply at least two weeks before your first planned import or export, even though most numbers are issued immediately. This builds in time for any HMRC checks.

2. Mismatched Business Details

If the company name, address, or VAT number on your EORI does not match the details on your customs declarations, the declaration will be rejected. This happens frequently after company name changes, address moves, or VAT re-registrations.

Fix: After any change to your registered business details, verify your EORI record with HMRC. Update it before submitting further declarations.

3. Using the Wrong Prefix

Submitting a GB EORI number for a transaction that requires an XI number (or vice versa) will cause the declaration to fail. This is particularly common for businesses trading with both the EU via Northern Ireland and non-EU countries directly.

Fix: Map your trade flows and identify which transactions require which EORI prefix. Brief your customs broker on the distinction.

4. Omitting EORI from Commercial Invoices

The EORI number should appear on every commercial invoice for international shipments. Omitting it creates delays at the border when customs officers cannot match the shipment to a registered trader.

Fix: Add your EORI number to your standard commercial invoice template. If you supply goods to other businesses for them to export, remind them to include their own EORI.

5. Assuming VAT Registration Covers It

Some businesses assume that because they are VAT-registered, they automatically have a functioning EORI number and do not need to check. While HMRC does auto-assign GB EORI numbers to VAT-registered businesses in some cases, this is not guaranteed — and it does not cover XI EORI numbers.

Fix: Verify your EORI status through your Government Gateway account. Do not assume.

Post-Brexit Changes: What Has Changed Since 2021

Brexit fundamentally changed the EORI landscape for UK businesses. Here is what shifted:

Before Brexit (pre-1 January 2021):

UK businesses held EU-format EORI numbers (GB prefix, but recognised across all 27 EU member states)
A single EORI number covered trade with every EU country
No customs declarations required for UK-EU trade

After Brexit (from 1 January 2021):

GB EORI numbers are no longer recognised by EU customs authorities
UK businesses trading with the EU need either an XI EORI (via Northern Ireland) or a separate EU EORI issued by an EU member state where they have a customs presence
Full customs declarations are required for all UK-EU goods movements
Northern Ireland operates under dual GB/XI EORI requirements under the Windsor Framework

The practical impact:

If you traded exclusively with the EU before Brexit and never dealt with customs declarations, you now need to engage with the full UK customs process — starting with your EORI number. Our customs clearance guide covers the declaration process, and our import duty guide explains how duty rates are determined using commodity codes. Many businesses that exported freely across Europe before 2021 discovered after Brexit that they did not have a valid, active EORI number set up for the new trading arrangements.

Summary: Your EORI Checklist

Before your next international shipment, work through this checklist:

Confirm you have an active GB EORI number (check via Government Gateway)
If trading via Northern Ireland or with the EU, confirm you also hold an XI EORI
Verify that business details on your EORI match your current company registration
Ensure your EORI appears on all commercial invoice templates
Brief your customs broker or freight forwarder with the correct EORI number(s)
Map each trade route to the correct EORI prefix (GB or XI)
Set a calendar reminder to verify EORI details after any business registration change