EORI Number UK: What It Is, How to Get One, and What It Covers (2026)

Quick Answer

An EORI number (Economic Operators Registration and Identification number) is a unique identifier that UK customs authorities use to track goods as they cross international borders. If your business imports or exports goods — anywhere in the world — you almost certainly need one. Without it, your shipments will be held at the border.

What Does EORI Stand For?

EORI stands for Economic Operators Registration and Identification. The system was introduced across the EU on 1 July 2009, replacing the older Traders Union Reference Number (TURN) system. After Brexit, the UK retained the framework and now operates its own EORI register, maintained by HMRC.

Think of your EORI number as your business’s passport for international trade. Every time goods cross a border, customs authorities on both sides use that number to identify who is responsible for the shipment, assess duties, and ensure the right documentation is in place.

Who Needs an EORI Number in the UK?

According to HMRC, you need a UK EORI number (starting with GB) if you move goods:

• Between Great Britain (England, Scotland, Wales) or the Isle of Man and any other country — including the EU, US, or anywhere else
• Between Great Britain and Northern Ireland for business purposes
• To register for an export licence on SPIRE (the UK government’s export licensing system)
• To use HMRC’s customs systems, including the Customs Declaration Service (CDS)
• To appoint a customs agent who will declare goods on your behalf

When you DON’T need an EORI number

You can skip the application if you are moving goods that are both:

1. Not controlled goods (no special licence required)
2. For personal use only — not for resale or commercial purposes

If you’re based in the Channel Islands and move goods to or from the UK, you also don’t need a UK EORI number.

A quick sense-check for sellers

GB vs XI vs EU EORI: Which One Do You Need?

This is where things get a little more nuanced after Brexit — but it’s not complicated once you understand the logic.

GB EORI Number

Required for any goods moving to or from Great Britain (England, Scotland, Wales). This is the standard UK EORI number and the one most businesses will apply for first. Your GB EORI number starts with the prefix GB.

XI EORI Number

Required if your business moves goods to or from Northern Ireland — specifically when trading with the EU under the Windsor Framework. The XI prefix reflects Northern Ireland’s unique position under the UK–EU trade arrangements. You must apply for a GB EORI number first before you can apply for an XI EORI.

Note on XI EORI removals: HMRC has been removing XI EORI numbers from businesses that received one before September 2021 but do not actually trade with Northern Ireland. If you’re unsure whether you still hold an active XI EORI, check directly with HMRC.

EU EORI Number

If your business is based in Great Britain and you are responsible for customs declarations within an EU member state — for example, if you import goods directly into Germany or France — you will need a separate EORI number issued by that EU country. Post-Brexit, UK EORI numbers are no longer valid for EU import declarations.

In practice, many UK businesses now hold two EORI numbers: a GB EORI for UK-side customs, and an EU EORI (issued by the relevant EU member state) for EU-side customs.

One EU EORI covers the whole of the EU.

Unlike the UK where GB and XI are separate numbers for different trade routes, a single EU EORI number — issued by any EU member state — is valid for customs declarations across all EU countries.

You do not need a separate EORI for each EU country you trade with. AVASK handles both UK EORI and EU EORI registrations, so if you need both, they can be set up together as part of your market entry.

Summary: Which EORI number(s) do you need?

What Does an EORI Number Look Like?

EORI numbers follow a specific format:

GB EORI: GB + up to 12 digits

• If you are VAT-registered: your EORI number will typically be your VAT registration number (VRN) prefixed with GB and followed by 000. For example: GB123456789000
• If you are not VAT-registered: HMRC assigns a unique 12-digit number, giving you something like GB987654321012

XI EORI: XI + up to 12 digits (same structure as above, different prefix)

EU EORI: Country code of the issuing member state + up to 15 digits (e.g., DE123456789 for Germany)

Common misconception: Just because your EORI number contains your VAT number doesn’t mean they are the same thing. They are issued by different government departments for different purposes — read on.

Is an EORI Number the Same as a VAT Number?

No — and this is one of the most common points of confusion for businesses new to international trade.

If you are VAT-registered, your EORI number is derived from your VAT number — but the two numbers serve entirely different functions. A business can have a VAT number without an EORI number (if it never imports or exports), and technically a business can hold an EORI without being VAT-registered.

How to Apply for a UK EORI Number: Step-by-Step

The application is handled entirely online through HMRC’s Government Gateway. There is no fee.

Step 1: Gather your documents

Before you sit down to apply, have the following ready:

• Government Gateway user ID and password (you can create one during the application if needed)
• UTR (Unique Taxpayer Reference) — your 10-digit tax reference number, issued by HMRC when you register for Self Assessment or Corporation Tax. Find it on any letter from HMRC, on your HMRC online account, or on a previous tax return.
• Business start date
• SIC code (Standard Industrial Classification code) — a 5-digit code that describes your business activity. For limited companies, it’s listed on your Companies House entry; you can look it up at find-and-update.company-information.service.gov.uk. Sole traders and partnerships can find the relevant code on the Companies House SIC code list and use the closest match. 
• VAT number and effective date of registration — if your business is VAT-registered (these appear on your VAT registration certificate)
• National Insurance number — if you are an individual or sole trader

Step 2: Choose the correct application form

HMRC uses different forms depending on your situation:

Step 3: Complete and submit the application

Log in to your Government Gateway account, complete the relevant form, and submit. The process takes around 10–15 minutes if you have your documents ready.

Step 4: Receive your EORI number

• If you are VAT-registered: in most cases, your GB EORI number is issued immediately upon submission — HMRC can generate it automatically from your VAT record.
• If you are not VAT-registered: HMRC typically processes applications within three to five working days. You’ll receive your EORI number by email.

Delays can occur if HMRC needs to make additional checks on your application — for instance, if your UTR or SIC code doesn’t match their records. Double-check these before submitting to avoid holdups.Already have an EORI? If your business was VAT-registered before 2021, you may already have been assigned a GB EORI number automatically. Check your HMRC correspondence or contact HMRC’s EORI team before applying again.

How to Apply If Your Business Is Not Based in the UK

If you are an overseas business — for example, a US-based Amazon seller shipping directly to UK customers or storing stock in UK fulfilment centres — you may still need a UK EORI number.

For US sellers unfamiliar with how Amazon’s UK and European warehouses work, the short version for customs purposes is this: stock stored in UK fulfilment centres is treated as an import, and the importer of record needs a GB EORI number.

To be eligible to apply for a UK EORI number, your business generally needs to have a permanent establishment in the UK. If you don’t, you have two options:

1. Appoint a UK-based customs agent or fiscal representative who holds their own EORI number and can act on your behalf as the importer of record.
2. Apply for a UK EORI yourself if your business has sufficient UK presence (such as a registered UK branch or entity).

This is one of the areas where AVASK’s customs team regularly helps US and international sellers navigate the right structure — particularly for Amazon FBA sellers whose goods enter UK warehouses and trigger customs obligations.

What Is Your EORI Number Used For?

Once issued, your EORI number is used across a wide range of customs and trade activities:

• Customs declarations — every import or export declaration submitted through the Customs Declaration Service (CDS) must include a valid EORI number
• Temporary storage — if goods are placed in temporary storage at a UK port or airport (up to 90 days), the EORI number identifies the responsible party
• Import control systems — the UK’s Import Control System 2 (ICS2) requires EORI numbers for entry summary declarations on goods arriving from outside the UK
• Customs decisions and authorisations — applications for duty relief, customs warehousing, or inward processing relief all require a valid EORI
• Export licences — registration on the SPIRE export licensing system requires an EORI number
• VAT reporting — your EORI number appears on customs entries and connects to your VAT record for import VAT accounting purposes

Does an EORI Number Expire?

No — EORI numbers do not expire. Once issued, your EORI number is permanently allocated to your business. However, HMRC can invalidate an EORI number in two circumstances:

1. You request cancellation (for example, if your business ceases trading or no longer imports or exports)
2. HMRC determines the number was issued incorrectly or your business circumstances have changed

If an EORI is invalidated, HMRC retains the data for ten years for audit purposes. The number itself cannot be reassigned to another business.

EORI and the Customs Declaration Service (CDS) — 2026 Update

One critical step that many businesses overlook: having an EORI number is not enough on its own to file customs declarations. Your EORI number must be enrolled in the Customs Declaration Service (CDS) — HMRC’s current platform for submitting all UK customs declarations.

If your EORI number is not linked to CDS, your customs agent or freight forwarder will not be able to file declarations on your behalf, and your goods cannot clear customs.

To enrol in CDS:

1. Sign in to your Government Gateway account
2. Navigate to the CDS enrolment service on gov.uk
3. Enrol using your EORI number

This is a one-time step, but it is mandatory. If you are appointing a customs broker to handle declarations for you, make sure to confirm that this step has been completed before your first shipment arrives.

Once enrolled, your EORI connects your import declarations to your VAT record — which means you can also take advantage of postponed VAT accounting to defer import VAT to your VAT return instead of paying it at the border.

Businesses that import regularly and want to streamline their border process further should also look into Authorised Economic Operator (AEO) status — a HMRC-recognised trusted trader programme that grants priority customs treatment, reduced physical checks, and faster clearance in return for demonstrating robust compliance standards. AEO is separate from EORI registration, but your EORI is a prerequisite for applying. 

What Happens If You Don’t Have an EORI Number?

Trading commercially across UK borders without an EORI number creates real operational and financial risk:

• Shipments held at the border — customs cannot process a declaration without a valid EORI number. Goods go into storage while the issue is resolved.
• Storage and demurrage charges — delays at ports accumulate quickly, with storage fees charged by the day.
• Missed delivery windows — particularly damaging for time-sensitive goods or Amazon FBA replenishment shipments where stock-outs affect your seller ranking.
• Risk of goods seizure — in cases of repeated non-compliance, HMRC has the authority to seize goods.
• No access to HMRC customs systems — without an EORI, you cannot use CDS, apply for customs authorisations, or interact with HMRC’s trade systems directly.

The good news: applying is free, online, and usually fast. There is no reason to delay.

Frequently Asked Questions