UK EORI number 2026
The EORI identifies your company for customs purposes but does not replace your VAT number. Before transporting, determine the route, the role of the importer or exporter, and the appropriate identifier: GB, XI, or—for certain operations involving Northern Ireland—an EORI issued by the European Union.
First the route, then the correct number
The EORI type isn't determined solely by the country of establishment. The customs territory, the direction of goods movement, and the company's role in the customs declaration also play a role.
Customs operations
Identifier for activities relating to England, Scotland and Wales.
Northern Ireland
It may be needed for specific declarations, decisions and routes.
Separate status
The VAT number is for tax purposes. The EORI number itself does not confer the right to deduct.
Role in briefing
The number should belong to the actual party indicated in the report.
What is an EORI number?
EORI is a unique economic operator identifier used by customs authorities. It links declarations and other customs activities to a specific entity involved in import, export, or transit.
EORI answers the question: who is involved in the customs procedure?
The legal name, address and other data in the system should be consistent with the invoice, contract, carrier instructions and customs representative documents.
The number is free and has no expiry date
HMRC issues an EORI number free of charge. The number remains active as long as it is needed, but any changes to the details or termination of use must be properly reported.
EORI GB, EORI XI and VAT number comparison
Similar numbers or prefixes do not indicate the same function. For customs and tax documentation, enter each identifier in the appropriate field.
| ID | What is it for? | The most important note |
|---|---|---|
| EORI GB | Customs procedures for England, Scotland and Wales. | It has the prefix GB and 12 digits. For VAT registration, the first 9 digits usually correspond to the VAT number. |
| EORI XI | Certain customs activities relating to Northern Ireland. | Contains EORI GB digits but prefix XI. Not to be confused with VAT XI number. |
| VAT number | Registration and settlement of value added tax. | It does not replace EORI and does not itself confirm readiness for customs clearance. |
Having an EORI number does not necessarily mean you have to register for VAT in the UK. These two issues must be assessed separately.
When do you need EORI GB?
EORI starting with GB is primarily used for customs operations involving England, Scotland and Wales.
Check EORI GB when moving goods:
- between England, Scotland or Wales and another country, including a European Union country;
- between England, Scotland or Wales and Northern Ireland;
- between Great Britain and the Channel Islands;
- under the procedure in which the company is a party to the customs declaration;
- when applying for a UK export permit.
Delivery terms matter
If the seller is to carry out import clearance, he must check in advance whether he can act as an importer and whether he has the appropriate number for this operation.
The division of commercial duties is developed by the DDP and DAP guide in the UK.
You can verify the current scope of application in the official guide Check if you need an EORI number.
When do you need EORI XI?
The XI prefix applies to specific customs activities relating to Northern Ireland. Not every sale or movement requires this number.
From England, Scotland or Wales
XI may be required when bringing goods into Northern Ireland.
From Northern Ireland
The number may be required when traveling to a country outside the European Union.
Declaration or decision
XI may be needed to submit a specific customs declaration or application.
A company based in the European Union generally uses the EU EORI
When moving goods to and from Northern Ireland, a company based in an EU country should use its EU EORI number. Exceptions may apply, for example, to the use of TSS, UKIMS, PVA settlement, or supplementary declarations that were previously initiated with an EORI GB number.
When might XI not be needed?
This includes when the company has a valid EU EORI number or moves goods exclusively within the island of Ireland or between Northern Ireland and the European Union. Always check the exceptions for a specific procedure.
See the EORI rules for Northern Ireland and the latest clarifications for EU businesses. For wider obligations, see the Northern Ireland VAT.
Can a foreign company need a UK EORI?
Yes. Not having a UK registered office does not preclude you from participating in customs procedures. You may need a number for declarations, transit, temporary admission, security declarations, or decision requests.
EORI does not automatically assign the role of importer
Separately check whether the company can be a declarant or importer in a given procedure and what type of representation is permissible.
A company outside the UK has a simpler data set
When applying for EORI GB, a foreign company does not need to provide a UK UTR, SIC code or National Insurance number.
How do I get an EORI GB or XI number?
The application is submitted electronically. Prepare your company details as per your documents and don't delay registration until your check-in date.
EORI GB - Prepare:
- UTR, business start date and SIC code, if applicable to the company;
- VAT number and date of registration, if the company is a VAT payer;
- social security number in the case of an individual's business activity;
- login details for UK government services;
- full legal name and address as per documents.
Time: The number is usually assigned immediately, and with additional checks up to 5 business days.
EORI XI - prepare:
- first the GB EORI number;
- VAT number XI, if assigned;
- VAT numbers obtained in European Union countries;
- documents confirming a permanent place of business in Northern Ireland, if required;
- information explaining what declarations or activities XI is needed for.
Time: HMRC indicates up to 5 days for issuing an EORI XI.
Submit an application on the official website
You can find the current form and required information on the Apply for an EORI number. Once issued, you can also check the validity of your EORI GB.
How to prepare your company to use EORI?
The application itself is not enough. The number must be assigned to the correct role, route, and documents.
Plan your route
Indicate the beginning, end of the transport, border and customs territory.
Set the pages
Compare the contract, invoice, delivery terms and role of the importer or exporter.
Choose a number
Check GB, XI or EORI issued in the European Union for Northern Ireland.
Reconcile data
Use the same legal name and address on every document.
Test the circuit
Determine who transmits EORI, receives messages and archives clearance.
A customs agent does not replace your EORI analysis
An agent can prepare and submit a report, but their own number identifies them as a representative. The parties to the transaction must still be identified correctly.
Provides data and evidence
EORI number, invoice, contract, goods description, tariff code, value, licenses and clearance instructions.
It works within a certain range
Direct and indirect representation differ in terms of liability. An unincorporated company importing into England, Scotland, or Wales may only use indirect representation.
The scope of responsibilities is described in the official rules for the use of a customs representative.
EORI, importer and import VAT
EORI helps identify the entity for customs clearance, but it does not automatically grant the right to deduct tax. The taxpayer's status, the importer's role, the use of the goods, and the documentation are all factors that matter.
EORI
Identifies the party for customs purposes and allows it to be linked to the declaration.
Import VAT
Its payment, PVA and deduction require separate tax analysis and evidence.
You can find settlement details in the article Importing VAT in the UK and in HMRC's explanations of PVA.
Errors related to the EORI number
An identifier error may stop customs clearance, assign documents to the wrong company, or make subsequent VAT settlement difficult.
EORI treated like VAT
The company assumes that one number confirms both statuses and skips separate registration.
Agent number instead of website
The EORI change masks the lack of identification of the actual importer or exporter.
Wrong prefix
GB is used without checking the rules for Northern Ireland.
Inconsistent company data
The name or address is different between EORI, invoice and declaration.
Application after shipment
The number is only organised when the carrier reports a problem at the border.
No clearance documents
The company does not have access to messages and evidence assigned to its own EORI.
How to use EORI GB and XI safely?
Select the identifier based on the route, customs territory, and actual company role. For Northern Ireland, follow the current rules for using the European Union's EORI.
Route
Determine where and between which territories goods move.
Role
Confirm importer, exporter and type of representation.
Data
Reconcile EORI with VAT, invoice, contract and clearance instructions.
Check the numbers before the first transport
We will analyse the route, the role of the importer or exporter, the appropriate EORI, VAT registration and instructions for the customs agent.
UK EORI Number Questions and Answers
No. The EORI number is used for customs identification, while the VAT number is used for tax settlements. For VAT registration, some digits may be the same, but the identifiers have different functions.
This cannot be assumed. EORI GB serves British customs operations, and a company based in the European Union generally uses an EORI issued in one of its countries.
No. The outcome depends on the route, declaration type, and company role. In some operations, an EORI issued in the European Union is sufficient, or an XI is not required.
From July 6, 2026, a company based in the European Union generally uses the EORI assigned within the EU. However, exceptions must be checked, including for TSS, UKIMS, and PVA.
An agent uses their own number as a representative, but the declaration must still correctly identify the parties to the transaction. Importers should not be changed solely because they lack their own number.
No. The right to deduct depends on the taxpayer's status, the role of the importer, the intended use of the goods, and the documents held. An EORI number alone is not sufficient.
EORI GB is usually issued immediately, unless HMRC requires additional checks, in which case it can take up to 5 working days. For EORI XI, the office also indicates a deadline of up to 5 days.
No. HMRC issues an EORI number free of charge.
This text is for informational purposes only and does not replace individual customs or tax analysis. Before using EORI, you should check the goods' route, clearance territory, role of the importer or exporter, type of representation, current rules for Northern Ireland, and document compliance.
