A business needs an Economic Operators Registration and Identification (EORI) number to move goods between Great Britain and any other country, including the EU, and between Great Britain and Northern Ireland. Numbers starting GB are used for Great Britain; numbers starting XI are needed for moving goods into Northern Ireland, making declarations there or moving goods from Northern Ireland to non EU countries. You apply online to HMRC, and a GB number is usually issued immediately.

When does a business need an EORI number?

HMRC’s guide, Get an EORI number, 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 Great Britain and Northern Ireland
  • between Great Britain and the Channel Islands
  • between Northern Ireland and countries outside the EU

You also need one to register for an export licence. You do not need one for goods that are both not controlled and for personal use only.

In practice the number is the identity customs systems use for your business. You need it to make customs declarations, to use the Customs Declaration Service and the Import Control System 2, to apply for customs decisions, and to appoint someone to deal with customs for you when you are established in the country you import to or export from. Using a customs agent or freight forwarder does not remove the need: if you are established here, you need your own number to appoint them.

It is separate from VAT registration. You do not have to be VAT registered to get one; the application asks for VAT details only if you are registered.

Do you need a GB or an XI EORI number?

The prefix depends on where the goods go, and some businesses need both:

Movement or activity Number needed
Importing to or exporting from Great Britain GB
Moving goods into Northern Ireland from Great Britain XI (usually)
Moving goods from Northern Ireland to a non EU country XI (usually)
Making a declaration or getting a customs decision in Northern Ireland XI (usually)
Moving goods only on the island of Ireland, or between Northern Ireland and the EU No XI number needed
Making declarations or getting customs decisions in the EU An EU EORI, or an XI number plus a permanent business establishment in Northern Ireland

If you already hold an EORI number that does not start with GB, you must apply for a GB one to move goods to or from Great Britain. You do not need an XI number if you already have one from an EU country, or if your business is established in an EU country but not in Northern Ireland, in which case you apply in that EU country. Only people or organisations based in Northern Ireland or the EU can be the declarant on import and export declarations made in Northern Ireland.

HMRC warns that the wrong number can mean delays at customs and extra cost, for example storage charges while you obtain the right one. For the VAT side of moving goods across the Irish Sea, see our page on VAT on Northern Ireland goods.

What if your business is not established in the UK?

To get an EORI number your business usually needs to be established in the country you import to or export from, meaning it has a registered office, a central headquarters, or a permanent business establishment where some customs related activities take place and HR and technical resources are permanently located.

A business that is not established should still get a number if it is, among other things:

  • making a customs declaration for transit or temporary admission
  • applying for a customs decision
  • making an entry summary, exit summary or temporary storage declaration
  • getting a customs guarantee for temporary admission or re export declarations
  • acting as a carrier of goods by sea, inland waterway or air

If you cannot apply yourself, you must appoint someone to deal with customs for you, and that person obtains the EORI number instead. Businesses based in the Channel Islands moving goods to or from the UK do not need one. Overseas sellers shipping to UK customers should also read our guide to dropshipping and VAT, because who imports the goods decides who needs the number.

How do you apply?

For a GB number you need:

  • your Unique Taxpayer Reference
  • your business start date and Standard Industrial Classification (SIC) code, which are on the Companies House register
  • your VAT number and effective date of registration, if you are VAT registered
  • your National Insurance number, if you are an individual or sole trader

A business not based in the UK does not need a UTR, SIC code or National Insurance number. You sign in to HMRC’s online service to apply. You get a GB number immediately unless HMRC needs to make checks, which can take up to five working days.

For an XI number you must first have applied for a GB number, then complete the XI EORI registration form. You need your XI VAT number if you have one, any EU VAT numbers, and two documents proving a permanent business establishment in Northern Ireland, such as a bank statement and a utility bill. The proof is not needed if the establishment address on your GB application is already in Northern Ireland, or if you are not established there but need the number for certain declarations or as a carrier. HMRC says you will get an XI number within five days.

How does the EORI number link to VAT on imports?

Once your goods move, the number ties together your customs records. If you use postponed VAT accounting, you download a monthly postponed import VAT statement from the Customs Declaration Service. HMRC’s guidance says statements are usually available by the 10th working day of the month and can be accessed for only six months, so you must download and keep each one. In a VAT group, each importing member has its own EORI number and its own statement, and must pass it to the representative member who completes the group return.

Customers and suppliers can check whether a GB number is valid using HMRC’s Check an EORI number service, which can also show the registered name and address if the business agreed to share it. XI and other non GB numbers are checked through a separate service.

What happens when your details change or you deregister for VAT?

If you cancel your VAT registration, HMRC cancels your EORI number at the same time. You can then no longer use your customs authorisations or licences linked to the number, and you must reapply if you still need an EORI. Anyone deregistering for VAT while still importing needs to plan for this.

If you are VAT registered and change your business name, address, trading name or telephone number, tell HMRC through your VAT online account so it can update the EORI record. Other changes, and changes for businesses that are not VAT registered, use separate GB and XI change of circumstance forms. Asking to cancel a GB number also cancels your XI number.

What are the common mistakes?

  • Waiting until goods are at the border. A number may be issued immediately, but checks can take up to five working days, and storage costs mount while you wait.
  • Assuming an EORI number issued by an EU country works for Great Britain. It does not; you must apply for a GB number.
  • Using a GB number for movements into Northern Ireland where an XI number is needed.
  • Deregistering for VAT without realising the EORI number and linked authorisations are cancelled too.

Once you have the number, the next step is classifying your goods correctly; see customs duty and commodity codes.

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Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.