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EORI Numbers: Do You Need One to Trade Internationally?
Find out whether your company needs an EORI to import or export goods, which number to use and how to apply
By Hugo Brooks30 September 20263 min read
If your company imports or exports physical goods, you’ll usually need an EORI number for customs. If you only provide services to overseas clients, such as consultancy, design or software services - then you generally won’t need one for that activity.
What is an EORI number?
EORI stands for Economic Operators Registration and Identification.
It identifies your business when making customs declarations, using customs systems or appointing someone to handle customs on your behalf.
It’s separate from your company number, Corporation Tax UTR and VAT registration number.
When do you need one?
A business moving goods into or out of Great Britain (England, Scotland and Wales) normally needs an EORI beginning with GB. This includes trade with EU countries.
For example, a Manchester company importing stock from France or exporting products to the US will normally need a GB EORI.
Using a courier or customs agent doesn’t automatically remove the requirement. Agree who handles declarations and which business is the importer or exporter before shipping.
Apply ahead of your first shipment. Missing the correct number can cause customs delays and storage costs.
What about Northern Ireland and the EU?
You may also need an XI EORI for certain movements involving Northern Ireland or for customs declarations there.
If your business makes customs declarations in the EU, a GB EORI alone isn’t sufficient. You may need an EU EORI, an eligible XI EORI or an appropriate customs representative. Use HMRC’s guide to choosing the right EORI to check your trading route.
How do you apply?
Apply through the official GOV.UK EORI service. For a UK limited company, have these details ready:
The company’s Unique Taxpayer Reference (UTR).
Its business start date.
Its SIC code.
Its VAT number and registration date, if VAT registered.
Use the company’s details. Our Corporation Tax UTR guide explains where to find its reference.
If you’re unsure which SIC code describes your activities, the FOUNDRS SIC Code Finder can help you identify suitable codes. Use your recorded code when applying.
You’ll usually receive a GB EORI immediately. If HMRC needs to check the application, it can take up to five working days.
Do you need to be VAT registered?
No. A business can obtain an EORI without being VAT registered.
An EORI also doesn’t settle your customs duty or import VAT obligations. Those depend on the goods, their origin, value and the arrangements used.
Keep your EORI with your company records and provide it to your customs agent or courier when required.
