Guide
Get an EORI number for importing or exporting
How to get an Economic Operators Registration and Identification (EORI) number to move goods between the UK and other countries. Covers GB EORI for Great Britain trade and XI EORI for Northern Ireland trade under the Windsor Framework.
An EORI (Economic Operators Registration and Identification) number is a unique identifier that customs authorities use to track your imports and exports. You cannot move goods commercially between the UK and any other country without one.
Getting an EORI number is free and usually takes just a few minutes online. However, which type of EORI you need depends on where your business is based and what trade you are doing.
When you need an EORI number
You need an EORI number if you are:
- Moving goods between Great Britain (England, Scotland, Wales) and any country outside the UK, including EU countries
- Moving goods between Great Britain and Northern Ireland
- Moving goods between Great Britain and the Channel Islands or Isle of Man
- Making customs declarations using the Customs Declaration Service (CDS)
- Applying for customs simplifications or authorisations
- Registering for export licences
What happens without an EORI: Your goods will be delayed at customs, potentially stored in a warehouse at your expense, and you may face additional costs until you obtain a number.
If you are based in the Channel Islands, you do not need an EORI number. Businesses outside the UK can appoint a customs representative who holds their own EORI to act on their behalf.
GB EORI - for most UK businesses
If your business is in England, Scotland, or Wales, you need a GB EORI to import or export. If your business is in Northern Ireland, you will also receive a GB EORI as the starting point, and may then need an XI EORI as well.
What you need before you apply
Gather the following before starting your application:
- Your Unique Taxpayer Reference (UTR) - find this on letters from HMRC or your Corporation Tax return
- Your business start date and registered address
- Your Standard Industrial Classification (SIC) code - check your Companies House record
- Your VAT number and effective date of registration (if VAT registered)
- Your National Insurance number (if you are a sole trader or individual)
You will also need a Government Gateway account. If you do not have one, you can create one during the application process. It takes about 10 minutes to set up.
Understanding your GB EORI format
Your GB EORI number will be 14 characters long:
- VAT-registered businesses: GB + your 9-digit VAT number + 000 (for example, GB123456789000)
- Non-VAT-registered businesses: GB + a unique 12-digit number assigned by HMRC
Your EORI number remains valid for as long as your business is active. There is no renewal requirement and no expiry date. However, if you cancel your VAT registration, HMRC will automatically cancel any EORI number linked to it. You would then need to apply for a new non-VAT-format EORI if you still import or export.
XI EORI - for Northern Ireland trade
Northern Ireland has special customs arrangements under the Windsor Framework. Depending on what trade your business does, you may need an XI EORI number in addition to your GB EORI.
When you need an XI EORI
You need an XI EORI if you:
- Move goods into Northern Ireland from Great Britain (required for customs declarations)
- Move goods from Northern Ireland to countries outside the EU
- Want to register for the UK Internal Market Scheme (UKIMS) to declare goods as "not at risk" of entering the EU single market
- Need to make declarations to EU customs systems for goods moving via Northern Ireland
You do not need an XI EORI if you only move goods between Northern Ireland and Ireland or other EU countries using your GB EORI.
How to apply for an XI EORI
Step 1: Get a GB EORI first. You cannot apply for an XI EORI without one.
Step 2: Gather proof of your Northern Ireland business establishment. You need 2 documents showing a permanent business presence in NI, such as a bank statement and a utility bill, a commercial lease, or business rates notice. This proof is not required if your GB EORI address is already registered in Northern Ireland.
Step 3: Apply using the XI EORI application form on GOV.UK. You can apply for both GB and XI EORI numbers at the same time if you are a new applicant.
XI EORI applications are processed within 5 working days. Your XI EORI number will follow the same format as your GB EORI but with an XI prefix instead of GB.
XI EORI and the Windsor Framework
The Windsor Framework introduced simplified customs arrangements for goods moving from GB to NI. Under UKIMS, qualifying goods travel through a "green lane" with reduced customs requirements. To register for UKIMS, you need an XI EORI number. Around 97% of GB-to-NI trade is expected to qualify for the green lane.
Non-UK businesses
If your business is not established in the UK, you have two options:
Apply directly if you are conducting limited customs activities such as transit declarations, temporary storage, or carrier activities. You do not need a UTR, SIC code, or National Insurance number for this type of application.
Use a customs representative for all other import and export activities. An indirect representative, such as a customs broker or freight forwarder, who holds their own EORI can make declarations on your behalf. You remain legally responsible for the accuracy of declarations made on your behalf by a direct representative, but an indirect representative shares that liability.
After you get your EORI
What to do next
Your EORI number is the first step. To actually move goods, you will also need to:
- Subscribe to the Customs Declaration Service (CDS) - the UK's mandatory platform for all customs declarations since April 2024
- Classify your goods - find the correct commodity codes using the UK Trade Tariff
- Decide how to make declarations - either yourself through CDS or by appointing a customs agent
- Set up a duty payment method - immediate payment, duty deferment account, or cash account
If something goes wrong
Application delayed beyond 5 working days
Contact HMRC through your Government Gateway account or call the EORI helpline on 0300 322 9434. Delays usually indicate verification checks are in progress, particularly if your business details do not exactly match HMRC records.
EORI number does not match your details
Double-check all information matches your legal registration with HMRC. The most common cause of rejection is a postcode mismatch - use your registered office postcode, not your trading address postcode. Sole traders should use the address registered with HMRC for Self Assessment.
VAT-registered but received wrong format
If you are VAT registered but received a non-VAT-format EORI (without your VAT number), contact HMRC to convert it. Your EORI should be GB followed by your VAT registration number and 000.
XI EORI rejected for insufficient NI establishment
Provide 2 documents showing a permanent NI business presence. Acceptable documents include utility bills, bank statements, commercial leases, or business rates notices. If you do not have a physical NI presence, use an indirect customs representative or the free Trader Support Service instead.
EORI service unavailable
Check the EORI service availability page on GOV.UK and try again later. The service occasionally has planned maintenance windows, usually at weekends.