EORI number: What it is, who needs one, and how to apply

Published Monday 11 May 2026

Table of contents

• What is an EORI number?
• EORI number vs VAT number
• EORI number example
• Do I need an EORI number?
• How to apply for an EORI number from HMRC
• What happens if you don't have an EORI number?
• EORI numbers and Northern Ireland (post-Brexit update)
• Check the validity of your EORI number
• Simplify your import and export finances with Xero
• FAQs on EORI numbers

Key takeaways

• An EORI number (Economic Operators Registration and Identification number) is a unique customs identifier that any UK business needs before importing or exporting goods. You can apply for one through HMRC, and it's usually issued within five working days.
• All customs declarations now go through the Customs Declaration Service (CDS), which fully replaced the CHIEF system on 4 June 2024. You'll need a valid EORI number to use CDS.
• If you move goods to or from Northern Ireland, you may also need an XI EORI number. Recent updates under the Windsor Framework introduced new processes, including the UKIMS-EIDR (Entry in Declarant's Records) authorisation and Goods Movement Reference (GMR) numbers.
• E-commerce businesses that ship goods internationally also need an EORI number, even if they only sell online. Without one, your goods could be held at the border, leading to storage fees and delays.

What is an EORI number?

An EORI number (Economic Operators Registration and Identification number) is a unique customs identifier that UK businesses need to import or export goods. It's used by HMRC and other customs authorities to track and monitor shipments crossing borders.

The EORI system was introduced on 1 July 2009, replacing the older Trader's Unique Reference Number (TURN) system. Today, it's a requirement for any business involved in international trade with countries outside the UK.

There are three types of EORI number you should know about:

• GB EORI: starts with "GB" followed by 12 digits, making it 14 characters in total. This is the standard UK EORI number. If you're VAT-registered, your GB EORI is typically "GB" followed by your nine-digit VAT number and "000".
• XI EORI: starts with "XI" and is needed if you move goods to or from Northern Ireland. It follows the same 14-character format.
• EU EORI: issued by EU member states. If you're based in the EU, you'll use the EORI number from the country where your business is established.

Purpose and benefits of an EORI number

Your EORI number serves as a single reference point for all customs interactions. It links your business identity to every import and export declaration you submit.

Since 4 June 2024, the old Customs Handling of Import and Export Freight (CHIEF) system has been fully shut down. All customs declarations in the UK now go through the Customs Declaration Service (CDS). You'll need a valid EORI number to access and use CDS.

Having an EORI number lets you:

• Submit import and export declarations through CDS
• Clear goods through customs without unnecessary delays
• Apply for customs simplifications and authorisations
• Build a customs history that can speed up future shipments

EORI number vs VAT number

Your EORI number and VAT number are related but serve different purposes. A VAT number is used for domestic tax transactions, while an EORI number is specifically for customs and international trade.

If you're VAT-registered, your GB EORI number will usually include your VAT number. For example, if your VAT number is 123456789, your EORI number would be GB123456789000. However, having a VAT number doesn't automatically mean you have an EORI number; you still need to apply for one separately.

You can be VAT-registered without needing an EORI number if you don't import or export goods. Likewise, you can have an EORI number without being VAT-registered if your business trades internationally but falls below the VAT threshold.

EORI number example

A UK EORI number follows a straightforward format. It's always 14 characters long, starting with the country prefix "GB" followed by 12 digits.

Here are some examples of what a UK EORI number looks like:

• VAT-registered business: GB123456789000 (GB + nine-digit VAT number + 000)
• Non-VAT-registered business: GB205672212000 (GB + a unique 12-digit reference assigned by HMRC)
• Northern Ireland business: XI123456789000 (XI prefix instead of GB)

To put this into a practical context: if you're a small business importing clothing from Italy, you'd include your EORI number on the customs declaration form when the shipment arrives in the UK. The customs officer uses this number to identify your business and process your goods through the border.

Do I need an EORI number?

You'll need an EORI number if your business is involved in any form of international trade. This applies whether you're importing raw materials, exporting finished products, or moving goods through customs in any other way.

Here are common scenarios where you'll need one:

• Importing goods from outside the UK for your business
• Exporting products to customers or suppliers overseas
• Filing customs declarations through the Customs Declaration Service
• Moving goods to or from Northern Ireland (you may need an XI EORI)
• Running an e-commerce business that ships goods internationally

E-commerce businesses often overlook this requirement. If you sell products online and ship them to customers abroad, you need an EORI number just like any other exporter. The same applies if you import stock from overseas suppliers to fulfil orders.

You can check whether you already have an EORI number using the government's online tool. If you don't have one yet, it's best to apply before you start trading internationally to avoid delays at the border.

How to apply for an EORI number from HMRC

Applying for an EORI number is a straightforward process through HMRC's online service. Most applications are processed within five working days, though some may take up to seven.

Step 1: Gather your information

Before you start, make sure you have the following details ready:

• Your business name and registered address
• Your Unique Taxpayer Reference (UTR) number
• Your VAT registration number (if applicable)
• Your National Insurance number (if you're a sole trader)
• Your Standard Industrial Classification (SIC) code
• The date your business started trading

Step 2: Sign in to the HMRC portal

Go to the HMRC EORI application page and sign in with your Government Gateway user ID and password. If you don't have a Government Gateway account, you'll need to create one first.

Step 3: Complete the application form

Fill in the online form with your business details. You'll need to confirm whether you want a GB EORI only or both a GB and XI EORI number. If you trade with Northern Ireland, select both.

Step 4: Submit your application

Review all the information you've entered and submit the form. HMRC will send you a confirmation email. Keep this for your records.

Step 5: Receive your EORI number

HMRC will send your EORI number by email, usually within five working days. In some cases, HMRC may contact you for additional information, which could extend the processing time to around seven working days.

Note: if your business is part of a VAT group, you'll need to use a different application form. Check the HMRC EORI guidance for details on how to apply as part of a VAT group.

Common mistakes to avoid when applying for an EORI number

A few common errors can slow down your application. Being aware of them helps you avoid unnecessary delays.

• Using incorrect business details: make sure your business name and address match exactly what HMRC has on file. Mismatches can cause a delay of up to two weeks while HMRC verifies your identity.
• Applying with the wrong Government Gateway account: use the account linked to your business, not a personal one. Using the wrong account means starting the process again from scratch.
• Forgetting to apply for an XI EORI: if you move goods to or from Northern Ireland, you'll need both a GB and XI number. Applying separately later adds another five to seven working days.
• Not having your UTR number ready: HMRC requires this during the application. If you don't have it to hand, your application will stall until you provide it.

What happens if you don't have an EORI number?

Trading internationally without an EORI number can create serious problems for your business. Customs authorities require this number to process your goods, and without it, your shipments won't clear the border.

If you try to import or export goods without a valid EORI number, your shipment will be held at customs. While goods sit at the border, you'll face storage fees and demurrage charges that can add up quickly, sometimes running into hundreds of pounds per day depending on the port and the type of goods.

Beyond the financial costs, trading without an EORI number can lead to legal penalties. HMRC can issue fines for non-compliance with customs regulations. Repeated offences could result in your goods being seized or your ability to trade internationally being restricted.

The simplest way to avoid these issues is to apply for your EORI number well before you need it. Since the application process typically takes five to seven working days, factor this into your planning when setting up international supply chains.

EORI numbers and Northern Ireland (post-Brexit update)

Moving goods to or from Northern Ireland involves additional requirements because of Northern Ireland's unique position under the Windsor Framework. If your business operates across the Irish Sea, you'll need to understand how EORI numbers work in this context.

Under the Windsor Framework, Northern Ireland remains aligned with the EU's single market for goods. This means businesses moving goods from Great Britain (England, Scotland, and Wales) to Northern Ireland need an XI EORI number in addition to their standard GB EORI.

You'll typically need an XI EORI number if you:

• Move goods into Northern Ireland from Great Britain
• Move goods from Northern Ireland to a non-EU country
• Make a customs declaration in Northern Ireland
• Apply for a customs decision in Northern Ireland

In September 2024, HMRC updated the Goods Vehicle Movement Service (GVMS) to accept XI EORI numbers for Great Britain to Northern Ireland movements. This change affects businesses that hold Entry in Declarant's Records (EIDR) authorisations.

The EIDR process means you don't need to submit all movement information before goods are shipped. Instead, you store details in your own records and complete the process afterwards. To use this simplified process (known as UKIMS-EIDR), you must be established in Northern Ireland and hold an XI EORI.

Goods Movement Reference (GMR) numbers are also part of this picture. A GMR is the reference you need when moving goods through a port that uses the GVMS. You generate a GMR before your goods travel, linking it to your customs declarations and EORI number.

If you're unsure whether your business needs an XI EORI, check the HMRC guidance on EORI numbers for Northern Ireland.

Check the validity of your EORI number

It's a good idea to verify your EORI number before you start a new trade relationship or submit customs declarations. A quick check confirms your number is active and correctly registered.

For UK EORI numbers (starting with GB), use the government's EORI checker tool. Simply enter your EORI number and the tool will confirm whether it's valid and registered with HMRC.

If you trade with EU countries, you can also verify EU EORI numbers using the European Commission's EORI validation system. This is useful when you need to confirm the EORI number of an overseas supplier or customer before completing a transaction.

If your number doesn't appear as valid, contact HMRC to resolve the issue. Common reasons include recent changes to your business details that haven't been updated in the system.

Simplify your import and export finances with Xero

Getting your EORI number sorted is one part of managing international trade. Keeping on top of the financial side, from customs duties to import VAT, is just as important.

Xero's cloud accounting software helps you manage the finances that come with importing and exporting. If you're an importer using postponed VAT accounting, Xero makes it straightforward to record and reconcile your import VAT, keeping your books accurate without the cash flow hit of paying VAT upfront at the border.

You can also track commercial invoices, manage multi-currency transactions, and get a clear view of your cash flow in real time. It's all designed to save you time so you can focus on growing your business.

Get one month free and see how Xero can simplify your import and export finances.

FAQs on EORI numbers

Here are answers to frequently asked questions about EORI numbers.

How long does it take to get an EORI number?

Most EORI applications are processed within five working days. In some cases, HMRC may need additional information, which can extend the process to around seven working days. It's best to apply well before you need to start trading internationally.

Do I need a separate EORI number for each EU country?

No. If you're a UK business, your GB EORI number is used for all customs declarations made in the UK, regardless of which country you're trading with. You only need an additional XI EORI if you move goods to or from Northern Ireland.

What happens if I don't have an EORI number?

Your goods will be held at customs until the issue is resolved. This can lead to storage fees, demurrage charges, and delays that disrupt your supply chain. For more detail, see the section on what happens if you don't have an EORI number above.

How do I find my EORI number?

If you've already applied for an EORI number, check the confirmation email HMRC sent you. You can also verify it using the government's EORI checker tool. If you're VAT-registered, your EORI is usually "GB" followed by your nine-digit VAT number and "000".

Can I use the same EORI number in different EU countries?

Your UK GB EORI number is not valid for making customs declarations within the EU. If your business is established in an EU country, you'll need to register for an EORI number in that country. However, once you have an EU EORI, it's valid across all EU member states.

When should I apply for an EORI number?

Apply as soon as you know your business will be importing or exporting goods. Since the process takes around five to seven working days, don't wait until you have a shipment ready to go. Having your EORI number in place before you start trading avoids delays and border holds.