How to Get an EORI Number in the UK: A Concise Guide

If you have a business or you are a sole trader in the UK that trades with another country, you may need an Economic Operators Registration and Identification number (EORI number) for customs purposes. It is important to understand when an EORI number is needed, when it is not needed, when to provide an EORI, and how to apply for one. In 2023, the UK exported £844 billion in goods and services while it imported £866 billion. Exports to the EU from the UK made up 41% of this enormous number, and imports accounted for 52%. In this article, we will explain everything that you need to know about getting an EORI number in the UK, including their purpose and the process of applying for one.

What is an EORI number?

An EORI number is a unique identification number used by businesses or individuals that trade with other countries, whether within or outside the European Union (EU). The purpose of EORI numbers is to enable customs authorities to track shipments across borders and to ensure that the required trade laws and regulations are being complied with. As such, an EORI number is rather like a passport that enables businesses to trade internationally. 

What are the benefits of EORI numbers?

EORI numbers are used by customs authorities to identify the flow of goods when they are being exported, imported, or transiting from one country to another. Having a single common type of identification number means that businesses and customs authorities benefit from greater efficiency when it comes to customs clearance and security. It also ensures that goods pass between countries without delay, which is often critical in meeting customer demands and modern logistics requirements.

Without a valid EORI for the goods you are importing or exporting, your business may experience significant delays. It may also significantly impact the cost of importing and exporting. This may happen, for example, if your goods are placed into storage while you secure an EORI number to have them released.

Do I need an EORI number in the UK?

If you have a business that is established in the UK, you will need to apply for an Economic Operators Registration and Identification number if you move products either:

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

Note: If your business is established in the Channel Islands and you move goods to or from the UK, you will not need to apply for an EORI number to export or import.

Do I need an EORI number to apply for an export licence?

If you intend to apply for an export licence, you will need to provide your EORI number. However, EORI numbers are not required in certain circumstances, including if you plan to ship non-controlled goods for personal use to another country. Controlled goods are those that are regulated through a system of export licensing and include:

• Military items
• Dual-use items (items with both civil and military uses)
• Firearms
• Items that can be used for torture or capital punishment
• Goods subject to trade sanctions

What does it mean to have a business ‘established’ in the UK?

In order to apply for an EORI number from the UK to export to or import from another country, a business needs to be established in the UK. This means that it has premises located based here. Your business will be considered as established in the UK for the purposes of an EORI number application if it has any of the following here:

• Registered office
• Central headquarters, or
• Permanent business establishment – i.e. premises where some of your customs-related activities take place and where your HR and technical functions are located on a permanent basis. 

Even if your business is not established in the UK, you may still require an EORI in some cases in order to export to or import from another country (see below for more information).

What if my business is not established in the UK?

If your business is not based in the UK (i.e. the country you intend to import to or from), you may still require an EORI number in certain circumstances, including if you need to:

• Make a customs declaration for transit
• Make a customs declaration in relation to a temporary admission
• Apply for a customs decision
• Make an entry summary declaration
• Make an exit summary declaration
• Make a temporary storage declaration
• Get a customs guarantee for temporary admission or re-export declarations
• Act as a carrier for transporting goods by sea, inland waterway or air, or
• Act as a carrier connected to the customs system, and you want to get notifications regarding the lodging or amendment of entry summary declarations

The rules also state that:

• You may need to apply for an EORI if you are established in a common transit country where the customs ‘declaration’ is lodged instead of an ‘entry summary declaration’ or is used as a ‘pre-departure declaration’, and
• If you do not meet the eligibility requirements for an EORI number, you may need to appoint a third party to handle your customs arrangements on your behalf. They will then need to apply for your EORI on your behalf.

When do I need to provide an EORI number?

When making a customs declaration for goods you intend to move

You will normally need to provide your EORI number when you make a customs declaration. It is important to check if you can make a customs declaration before doing so. You can check using the government’s online service (‘Check if you need to declare goods you bring into or take out of the UK’). This will tell you if you need to declare goods being moved between Great Britain and Northern Ireland, to or from the EU, or to or from any other countries. 

When appointing a third party to handle your customs arrangements

You will need to provide your EORI number to any third party that will be handling your customs arrangements, assuming they are also based in the UK.

When using customs systems

You will also need to provide your EORI when using customs systems, including the following:

• Customs Declaration Service – the Customs Declaration Service supports businesses that need to make import and export declarations when exporting goods from and importing goods to the UK. To use this service, you will need to complete the subscription process. 
• The Import Control System Northern Ireland (ICS NI) – The Import Control System Northern Ireland (ICS NI) is the old safety and security declaration system for the movement of goods into Northern Ireland
• Import Control System 2 (ICS2) – is the new system movements into Northern Ireland and the European Union, which handles:
  • Lodging of pre-arrival entry summary declarations to customs authorities
  • Notification of arrival of goods to customs authorities 
  • Presentation of goods to customs authorities 
  • Assessment of safety and security risk by customs authorities

Which EORI number do I require?

There are different EORI number types corresponding to where goods are being moved to and from. Depending on your importing and exporting needs, you may need to apply for more than one EORI. 

Scenario	EORI number Requirement
Moving goods to or from Great Britain	You will need an EORI number starting with GB. If you already have an EORI number that does not start with GB, you must apply for a GB EORI number.
Moving goods to or from Northern Ireland	May need an EORI number starting with ‘XI’. This is not required if you already have an EORI number from an EU country.
Making declarations or getting a customs decision in the EU	You will need to apply for either: An EORI number from an EU country, or An EORI number beginning with XI and a permanent business establishment in Northern Ireland.
You are not eligible to get an EU-compatible EORI number	You will need to appoint a third party who can handle customs on your behalf.

How can I apply for an EORI number?

Applying for a ‘GB’ EORI

You can apply for a GB EORI number online on the UK government website. Before you start the application process, it is important to gather the information you will need, including the following:

• Unique Taxpayer Reference (UTR) for your business (you will find this in correspondence from HMRC)
• Business start date
• Standard Industrial Classification (SIC) code for your business as registered with Companies House
• VAT number – you will also be asked to provide the ‘effective date of registration’ for VAT on your VAT registration certificate and
• National Insurance number – this will apply if you are an individual or a sole trader.

Applying for an ‘XI’ EORI

Before applying for an EORI starting with XI, you will need your GB EORI. The next step is to complete and submit the XI EORI registration form. To do this, you will be asked to provide your XI VAT number, any VAT numbers issued by an EU country, and two documents showing that your business is established in Northern Ireland. 

Final words

Many businesses and sole traders importing or exporting are unsure if they need any EORI and what type to apply for. This is understandable, given the complexity of the rules. You will almost certainly need an EORI if you are a business based in the UK importing or exporting goods from another country; just make sure you have the right type, as explained above. We hope you have found this guide to EORI numbers in the UK helpful. 

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