As international trade becomes more digital and regulated, having the proper identifiers is essential for smooth customs clearance. One such requirement for UK businesses involved in importing or exporting is the EORI number.
This guide explains what an EORI number is, who needs one, how to apply, and how it fits into post-Brexit trading between the UK and EU.
What is an EORI Number?
EORI stands for Economic Operators Registration and Identification. It is a unique identification number used by customs authorities to track and register businesses that import or export goods.
In the UK, EORI numbers are issued by HMRC (Her Majesty’s Revenue and Customs).
Why is an EORI Number Important?
An EORI number is required for:
- Importing goods into the UK
- Exporting goods from the UK
- Moving goods between Great Britain and Northern Ireland
- Clearing goods through customs
- Accessing VAT refunds on international goods
Without an EORI number, your goods may be delayed at customs or incur additional costs.
EORI Number Format (UK)
A UK EORI number typically looks like this:
nginx
CopyEdit
GB123456789000
- “GB” represents the UK country code
- “123456789” is the business’s VAT number
- The final three digits are used for additional branches or entities, usually “000”
If you’re trading with Northern Ireland, you may also need a “XI” prefix (e.g., XI123456789000) for dealings with the EU.
Who Needs an EORI Number?
You are a UK business or sole trader importing or exporting physical goods
You use a customs agent, freight forwarder, or courier service
You are moving goods to/from the EU post-Brexit
You are sending commercial goods temporarily or permanently abroad
Post-Brexit: EORI Numbers and the EU
Before Brexit, UK businesses could use one EU-wide. However, since the UK has now left the EU Customs Union:
- UK businesses need a UK-issued EORI number
- If you also have operations in the EU, you may need a second EU from a member state (like Ireland or France)
This dual setup ensures customs clearance in both jurisdictions.
How to Apply for a UK
Step-by-Step Guide:
- Visit the GOV.UK EORI application portal:
https://www.gov.uk/eori - Log in using your Government Gateway ID:
If you don’t have one, you can create an account during the application. - Provide the following details:
- Your business name and address
- Your VAT number (if VAT registered)
- Your Unique Taxpayer Reference (UTR)
- Your SIC code (business activity classification)
- Contact email and phone number
- Your business name and address
- Submit the application
EORI for Sole Traders
Sole traders can apply for an EORI number and will need:
- Their National Insurance (NI) number
- Unique Taxpayer Reference (UTR)
- Details of the goods and trade partners
Sole traders are treated as businesses for customs purposes, so having an essential if you’re importing/exporting goods in your own name.
EORI and VAT: Are They Linked?
While you don’t need to be VAT registered to apply for an EORI, having a helps:
- It connects your customs declarations with your tax profile
- It allows for postponed VAT accounting, helping cash flow by delaying payment of import VAT
EORI Numbers for Northern Ireland Businesses
If you’re based in Northern Ireland and trade with the EU, you must also have an “XI”. You can get this by applying through the same HMRC portal — if eligible, it will be issued automatically alongside your GB number.
When to Use Your EORI Number
- In customs declarations
- When filling out import/export documentation
- On commercial invoices (for customs reference)
- If you use freight forwarding or courier services (they’ll ask for it)
EORI Number Checklist (2024 Update)
Required for UK importers/exporters
Register on GOV.UK via Government Gateway
Free to apply and valid indefinitely (unless business status changes)
Sole traders and limited companies can apply
Used by HMRC and customs for tracking
Must be shared with customs brokers or agents
Common EORI Number Mistakes to Avoid
Applying with incorrect VAT/UTR details
Assuming EU EORI still works post-Brexit
Forgetting to apply for an XI EORI if trading with or based in Northern Ireland
Not including EORI in your courier/customs documentation
Helpful Resources
- Apply for an EORI number
- HMRC contact page for EORI issues
Conclusion
An EORI number is a vital part of international trade for any UK business involved in the movement of goods. It ensures your imports and exports are legal, trackable, and not delayed at the border. Applying is free and straightforward — and it’s a must-have in your toolkit if you want to trade efficiently in today’s post-Brexit UK economy.
