An EORI number is the identifier customs authorities use to know who is moving goods across a border. Without one on the declaration, a commercial shipment does not clear. It is the most basic piece of customs identity a business can hold, and one of the most misunderstood, because since Brexit a single company can need three separate EORI numbers to run one supply chain.
In brief.
- An EORI number identifies an economic operator to customs. It appears on every import and export declaration and links a shipment to a specific business.
- An EORI is not a VAT number. They are often related in format but cannot be used interchangeably.
- Since Brexit there are three families: GB for Great Britain, XI for Northern Ireland movements, and an EU EORI issued by a member state.
- A business not established in the country of import can still hold one, though it may also need a local party, such as an importer of record for IT hardware, to make the declaration.
- Applying is free and usually fast, but using the wrong one, or none, holds goods at the border.
What an EORI Number Actually Is
EORI stands for Economic Operators Registration and Identification. It is a unique reference assigned to a business that moves goods internationally, so customs systems can match each declaration to a known trader. It is a durable registration, not a per-shipment permit, and does not need renewing.
- GB format: GB followed by twelve digits, for example GB123456789000.
- VAT-registered UK businesses: the first nine digits match the VAT number, with three zeros appended.
- Non-VAT-registered businesses: receive a unique number from the customs authority.
- EU numbers: carry the issuing member state’s prefix and are valid across all member states.
An EORI Is Not a VAT Number
A VAT number identifies a business to the tax authority. An EORI number identifies it at the border for customs, security and tracking. Because the GB EORI often embeds the VAT number, the two get confused, but one cannot replace the other on a declaration. A VAT-registered business may still need to apply for an EORI, and a business can hold an EORI without being VAT registered. The classic failure is quoting a VAT number where customs expects an EORI, and the shipment stalling because the field does not validate.
The Post-Brexit Split: GB, XI and EU
Before 2021 a single EU EORI covered the whole bloc, including the UK. Brexit split that into separate systems.
- GB EORI. Required to move goods into or out of England, Scotland and Wales. Since 1 January 2021 only a GB-prefixed number is accepted for these movements.
- XI EORI. Required under the Windsor Framework for movements touching Northern Ireland, such as goods arriving from outside the UK or moving between Northern Ireland and the EU. You must hold a GB EORI first.
- EU EORI. Required to act as declarant when clearing goods into the EU, issued by a member state’s customs authority. A GB EORI is not valid for EU import declarations.
A business importing into Great Britain, moving stock through Northern Ireland and holding inventory in an EU warehouse can genuinely need all three, because each declaration validates only against the number for its own territory.
Advance security filing has raised the stakes. The EU’s Import Control System 2 (ICS2) brought road and rail into scope from April 2025, and the last derogation countries (Croatia, Latvia, Poland, Romania and Slovakia) switched over on 1 June 2026. For movements into Northern Ireland, ICS2 has applied since 31 December 2025. A valid EU or XI EORI is part of what a filer needs to lodge the Entry Summary Declaration.
Who Needs an EORI Number
- Businesses importing or exporting commercially into or out of Great Britain, the EU, or across the Northern Ireland boundary.
- Overseas businesses making customs declarations, for example as importer of record in a territory where they are not established.
- Businesses holding inventory in a foreign warehouse or fulfilment centre, because stock stored abroad and sold locally is an import.
- Freight forwarders and customs brokers making declarations for clients.
The main exemption is a private individual bringing in personal goods within allowance. Almost everything done for business purposes needs the number.
Selling into a market where you have no legal entity? The EORI question is usually the first sign that you need someone established locally to act on your behalf. Carra Globe acts as importer of record and exporter of record across 175+ countries. Carra Globe works through importer-side registrations and local importing structures appropriate to the goods and destinations it accepts, its own in some markets and established local structures in others. Approvals falling outside the available structure are flagged before a delivery date is agreed.
Talk to Carra Globe about importing without a local entity →
How a Non-Established Business Gets an EORI
A non-established importer makes customs declarations in a territory where it has no registered legal presence. A non-UK business can obtain a GB EORI through the same government route as a UK business, supplying its home-country registration details instead of a UK tax reference. In reverse, a UK business needing an EU number registers with the customs authority of the member state concerned.
Holding the number is not always enough. A business not established in the territory often also needs a locally established customs agent, fiscal representative or importer of record to make the declaration or carry the import liabilities. Consider a US technology company that ships servers into Germany on delivered-duty-paid terms with only an EORI. With no EU establishment, it lacks the standing to be the declarant, so the goods sit in storage while an established entity is arranged. The EORI is the identity, and the established entity is the standing. This is the same distinction that separates a customs broker from an importer of record.
How to Apply for a GB EORI, Step by Step
HM Revenue and Customs runs the GB process, and it is free.
- Check whether you already have one on the GOV.UK EORI checker.
- Gather your details. UK businesses need their tax reference, start date and activity code; non-established businesses supply home-country registration details.
- Apply online through GOV.UK. It takes a few minutes.
- Request the XI number at the same time if Northern Ireland could be in scope.
- Receive the number, often immediately, or within five working days if HMRC runs checks.
- Apply separately for an EU number with a member state’s authority if you clear into the EU.
Apply before the first shipment. A number obtained after goods are in transit does not release a consignment already held at a border.
Where an EORI Sits in the Wider Import Picture
The EORI is only the identity layer. It does not decide what duty is owed, who is liable, or whether goods meet product rules. The choice of DDP or DAP terms decides whose EORI is used, the landed cost depends on duties assessed against that importer, and a business without local standing faces the wider question of how to import into the EU or the UK without a local entity.
Frequently Asked Questions
Is an EORI number the same as a VAT number?
No. A VAT number is for tax and an EORI number is for customs. A GB EORI often contains the VAT number, but the two are not interchangeable, and being VAT registered does not mean an EORI has been issued.
Can a non-UK company get a GB EORI number?
Yes. It applies through the same government route using home-country registration details. It may still need a locally established party to make declarations.
Do I need both a GB and an EU EORI number?
If you move goods into Great Britain and also clear into the EU, yes. A GB number is not valid for EU import declarations, and an EU number is not valid for GB movements.
When do I need an XI EORI number?
When your goods movement touches Northern Ireland, such as importing into Northern Ireland from outside the UK or moving goods between Northern Ireland and the EU. You must hold a GB EORI first.
How long does it take to get an EORI number?
A GB EORI is often issued immediately, or within five working days if HMRC runs checks. EU member-state timings vary by country.
Does an EORI number expire?
No. It stays valid unless cancelled and covers all your import and export activity, though authorities may remove numbers that were never used, such as unused XI numbers.
Do sole traders need an EORI number?
Yes, if they move goods commercially across the relevant border. The requirement follows the activity, not the legal form.
Can I use an EORI number for personal imports?
No. An EORI is for commercial movements. A private individual bringing in personal goods within allowance does not need one.
What happens if I ship without an EORI number?
The goods are held at the border until a number is supplied, and storage charges accrue in the meantime.