EORI number: What it is, who needs one, and how to apply for one for your small business

Published Wednesday 26 November 2025

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
• Check the validity of your EORI number
• FAQs on EORI numbers

Key takeaways

• Apply for the correct EORI number type based on your trade routes: GB EORI for Great Britain to EU trade, XI EORI for Northern Ireland operations, or EU country-specific EORI numbers where you submit customs declarations.

• Gather essential documents before applying, including your UTR number, business start date, Government Gateway login, and relevant business structure information (SIC codes for limited companies, National Insurance number for sole traders).

• Check if you already have an EORI number before applying by contacting HMRC or using their online validation tools, as VAT-registered businesses often already have a GB EORI number following the format GB + VAT number + 000.

• Avoid common application delays by double-checking UTR numbers and SIC codes for accuracy, applying for GB EORI before XI EORI, and submitting applications well in advance since processing can take up to five working days.

What is an EORI number?

EORI numbers are unique identification codes that businesses must use for all import and export activities between countries. These numbers are up to 15 digits long, starting with two letters that indicate the country of origin.

Different countries require specific EORI numbers. UK businesses may need one of these three types:

• Great Britain trade: EORI numbers starting with 'GB' for goods moving to or from England, Scotland, and Wales
• Northern Ireland trade: EORI numbers starting with 'XI' for goods moving to or from Northern Ireland. As of July 2023, HMRC plans to remove XI EORI numbers from some businesses that received one before September 2021.
• EU country trade: EORI numbers from the specific EU country where you submit declarations or request customs decisions

You can use an XI EORI number instead of an EU-country EORI number if you have a permanent business establishment.

If you only trade between Northern Ireland and the Republic of Ireland, you do not need an EORI number. If you have an existing EORI number from an EU country, you won't need an XI EORI number to trade with EU countries.

Purpose and benefits of an EORI number

EORI numbers let customs track your goods and help you clear borders faster.

You need an EORI number to:

• Make customs declarations for imported or exported goods. These declarations are now made through the Customs Declaration Service (CDS), as the previous Customs Handling system (CHIEF) was phased out for imports and exports by March 2023.
• Apply for customs decisions from relevant authorities
• Authorise representatives to handle customs procedures on your behalf
• Trade legally between Great Britain and EU countries

EORI number vs VAT number

EORI numbers and VAT numbers look similar but have different uses.

• A VAT number is used for tax purposes within the UK. It identifies your business for Value Added Tax (VAT).
• An EORI number is used for customs purposes when moving goods into or out of the UK and EU. It identifies your business to customs authorities.

If your business is in Great Britain and you're VAT-registered, your GB EORI number is usually your VAT number with 'GB' at the start and '000' at the end. Even though they share numbers, they are separate identifiers for different government departments.

EORI number example

If you're importing goods into an EU country, you need to submit a customs declaration to the customs office that includes your EORI number – so that the goods and your business can be identified.

You use an EORI number when you put goods in a temporary storage facility. Submit a temporary storage declaration with your EORI number and present the goods at customs for storage for up to 90 days.

EORI numbers all follow a similar structure: two letters assigned to the country, followed by a unique code of up to 15 digits.

For example, an EORI number (UK) will look something like this:

GB987654321987

Or this

GB987654321987000

\If your business is VAT-registered, your EORI number is usually longer and includes your VAT number. The format is country code + VAT number + 000.

Do I need an EORI number?

You need an EORI number if your business moves goods in any of these scenarios:

• Great Britain to anywhere: Moving goods between Great Britain (England, Scotland, Wales) or the Isle of Man and any other country
• Great Britain to Northern Ireland: Moving goods between Great Britain and Northern Ireland
• Great Britain to Channel Islands: Moving goods between Great Britain and the Channel Islands
• Northern Ireland to non-EU countries: Moving goods between Northern Ireland and countries outside the EU. Businesses making these movements should be using the CDS (Customs Declaration Service) for their declarations.

Without the correct EORI number (see: What is an EORI number?), you cannot legally trade with those countries. You don't need an EORI number if the goods you're moving are for personal use, or not controlled.

Your business may already have an EORI number. To check, contact the HMRC imports and exports team online, by phone, or by post. If your business is VAT-registered, you can try checking GB EORI numbers here. If you are VAT-registered, your EORI number usually follows this format: GB + your VAT number + 000.

How to apply for an EORI number from HMRC

Before applying, gather these required documents and details:

Essential for all UK businesses:

• UTR number: Your Unique Taxpayer Reference
• Business start date: When your business officially began
• : Your user ID and password

Business structure specific:

• Limited companies: SIC code from Companies House register
• : Choose appropriate SIC code during application
• UK individuals: Your National Insurance number

Non-UK businesses: Don't need UTR, SIC code, or National Insurance number.

Complete your EORI number application in a few easy steps.

1. Head to the HMRC EORI application page.
2. Enter your email address for HMRC to contact you. Click the link in the email to verify your address.
3. Complete the application (it should take you around 10 minutes).
4. Confirm the information and submit your application.
5. You may get your EORI number immediately. If HMRC needs to check your application, it can take up to five working days. This is the same for XI EORI numbers that need to be restored.

Once you have a GB EORI number, you can apply for an XI EORI number if you need one. You can learn more about registering for an XI EORI number on the HMRC website. Get in touch with HMRC online, via phone, or post with your EORI enquiries.

Common mistakes to avoid when applying for an EORI number

If you complete your application, you usually get your EORI number straight away or within five working days if HMRC needs to check your details.

Avoid these common mistakes that delay applications:

• Check UTR numbers and SIC codes before submitting to avoid typos and delays
• Apply for a GB EORI first, then an XI EORI, as you need Great Britain approval before getting a Northern Ireland number
• Use EORI checkers before applying to see if you already have a number
• Match your EORI number to your trade routes: GB for EU trade, XI for Northern Ireland
• Apply early, as processing can take up to five working days
• Update customs authorities right away when your business information changes

Check the validity of your EORI number

Check if your EORI number is valid using the right verification tool for your number type.

For GB EORI numbers, use the HMRC validation tool with your registered business name and address.

For non-GB EORI numbers, use the EU database validation system to verify XI and EU country numbers.

EORI numbers and cross-border trade

You need the right EORI number for your goods to clear customs.

When you understand EORI requirements and how to apply, you can avoid shipping delays and stay compliant.

If you import or export goods, read the postponed VAT accounting guide to see how the scheme can help your cash flow.

FAQs on EORI numbers

Here are answers to some common questions about EORI numbers.

How long does it take to get an EORI number?

You might get your EORI number straight away after applying. However, if HMRC needs to do more checks, it can take up to five working days. It's best to apply well before you need to move goods.

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

No, you generally only need one EU EORI number, which is valid across all EU member states. You should get this from the customs authority in the first EU country where you make a customs declaration.

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

If you don't have a valid EORI number, your goods will be held at customs. This can lead to delays and extra storage costs until you can provide one.