An EORI number (Economic Operators Registration and Identification number) is the ID your business needs to move goods between Great Britain and any other country, including the EU, or between Northern Ireland and countries outside the EU. You apply on GOV.UK, and you'll get a GB EORI number immediately unless HMRC needs to make checks.
If you sell physical products overseas, or buy stock from abroad, this is one of the first things your courier or customs agent will ask for. It's quick to get, so don't leave it until a parcel's stuck at the border.
Who needs an EORI number
GOV.UK says you may need one if you move goods:
- Between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country, including the EU
- Between Northern Ireland and countries outside the EU
You'll also need one to register for an export licence, to make customs declarations, and to use customs systems such as the Customs Declaration Service and the Import Control System 2.
Who doesn't need one
| Situation | EORI needed? |
|---|---|
| Moving goods that are not controlled goods and are for personal use only | No |
| Based in the Channel Islands and moving goods to or from the UK | No |
| Business selling goods from Great Britain to a customer in the EU | Yes |
| Business importing stock into Great Britain from outside it | Yes |
Being established: the rule that decides eligibility
To get an EORI number, your business usually needs premises in the country you're importing to or exporting from. GOV.UK calls this being established, and the premises must be one of these:
- A registered office
- A central headquarters
- A permanent business establishment, where some of your customs-related activities take place and your HR and technical resources are permanently located
If you're not established, you should still get an EORI number in some cases, including making a customs declaration for transit or temporary admission, applying for a customs decision, or acting as a carrier by sea, inland waterway or air. If you're not eligible yourself, GOV.UK says you'll need to appoint someone to deal with customs for you, and that person gets the EORI number instead.
What you need to apply
| Detail | Where to find it |
|---|---|
| Unique Taxpayer Reference (UTR) | On HMRC letters, or use GOV.UK's find your UTR service |
| Business start date and SIC code | On the Companies House register |
| VAT number and effective date of registration | On your VAT registration certificate, if you're VAT registered |
| National Insurance number | Only if you're an individual or sole trader |
Businesses not based in the UK don't need a UTR, SIC code or National Insurance number. You'll sign in to apply and can create sign-in details if you don't have them.
Why EORI matters for small sellers
An EORI number isn't a tax registration and it doesn't mean you'll pay more tax. It's an identifier that ties your business to its customs declarations. GOV.UK says you need one to make customs declarations and to use systems such as the Customs Declaration Service, so it has to be in place before your goods can be declared. Appointing a customs agent doesn't get you out of it either: GOV.UK lists appointing someone to deal with customs on your behalf, while being established in the country you're importing to or exporting from, as one of the reasons you need your own number. Get it first and give it to everyone who handles your shipments.
How to get an EORI number, step by step
- Check you're eligible: you're moving goods for business, and you're established in the UK or fall into one of the exceptions.
- Gather your UTR, start date, SIC code, VAT details and, for sole traders, your National Insurance number.
- Apply for a GB EORI number on GOV.UK and sign in.
- Get your GB EORI number immediately, unless HMRC needs to make checks. If it does, it can take up to 5 working days.
- If you also trade through Northern Ireland, apply for an XI EORI number.
GB vs XI EORI numbers
This is where Northern Ireland traders trip up. You must have applied for a GB EORI number before you can get an XI EORI number, then fill in a separate XI EORI registration form. HMRC may ask for 2 documents proving a permanent business establishment in Northern Ireland, such as a bank statement and a utility bill. You won't be asked for them if the establishment address on your GB application is in Northern Ireland, or if you're not established there but need the number for certain declarations or as a carrier.
If you're selling handmade goods abroad, my guide to selling on Etsy from the UK covers the platform side, and shipping software for small businesses can store your EORI number so it prints on every customs form.
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My verdict
If you ship goods for your business between Great Britain and anywhere else, get a GB EORI number now. You'll usually get the number immediately, and couriers and customs agents will need it on your declarations. Only add an XI number if you trade through Northern Ireland, and only after the GB one. If you're overseas and not established in the UK, check the exceptions first, then appoint a customs agent rather than applying for a number you can't get.
Frequently asked questions
What is an EORI number?
An Economic Operators Registration and Identification number, used to move goods through customs between Great Britain and other countries, or between Northern Ireland and countries outside the EU.
How long does it take to get an EORI number?
You'll get your GB EORI number immediately unless HMRC needs to make checks, in which case it can take up to 5 working days.
Do I need an EORI number to send goods to the EU?
Yes, if you're a business moving goods between Great Britain and any other country, including the EU.
Who doesn't need an EORI number?
You don't need one if the goods are both not controlled and for personal use only, or if you're based in the Channel Islands and moving goods to or from the UK.
What's the difference between a GB and XI EORI number?
A GB EORI number is for moving goods to and from Great Britain. An XI number is for Northern Ireland, and you must have applied for a GB number first.
What do I need to apply for an EORI number?
Your UTR, business start date and SIC code, VAT details if registered, and your National Insurance number if you're an individual or sole trader.
