Getting an EORI number

An EORI number is a number that identifies a business to customs authorities when goods cross a border. The letters stand for Economic Operator Registration and Identification. Customs systems use it to match a shipment to the business that is importing or exporting it, in the same way a reference number ties a letter to a file.

GOV.UK says a business needs an EORI number that starts with GB to import goods into, or export goods from, England, Wales or Scotland. Without one, a shipment can be delayed at the border, and the business may have to pay storage charges while the number is sorted out.

What the number is used for

The EORI number appears on a customs declaration, the form that tells HMRC what is moving, where it is going and who is responsible for it. It is also used by carriers and by customs software to look up a business's record, and it stays the same for every shipment that business makes.

Guidance on completing a declaration itself is covered on the customs declarations page, and the commodity code that goes alongside the EORI number on that declaration is covered on the commodity codes page.

An EORI number (Economic Operators Registration and Identification number) identifies a business to customs authorities whenever it moves goods across a border. Whether you need one comes down to what you are moving, and why.

Who needs one

A business bringing goods into England, Wales or Scotland from outside the UK, or sending goods out, generally needs an EORI number before the goods can clear customs. This covers the ordinary case most small businesses meet: buying stock from a supplier abroad to sell on, or selling goods to a customer overseas.

The requirement follows the goods. A sole trader importing a single pallet needs the same number as a larger company moving goods every week.

Having premises in the UK

To get an EORI number that starts with GB, a business normally needs to be established in the UK. In practice this usually means having a registered office, a central place of business, or some other permanent premises here. A business based entirely outside the UK, with no premises of its own, may still be able to apply, but the usual route assumes a UK base.

When you do not need one

There is an exception for goods that are not controlled and are for personal use. If you are bringing something in yourself, for yourself, and it is not subject to licensing or other controls, you do not need an EORI number for it. The number exists for commercial movements of goods, not for personal belongings or one-off personal purchases carried across a border.

Where goods are for a business, even a small one, that exception does not apply, and an EORI number is needed before the goods move.

Applying for an EORI number does not always produce an answer within the day. HMRC may need to check the details given against other records before issuing the number, and that check can take longer when something does not match straight away, such as a business address or VAT registration.

Applying in good time

The number needs to be ready by the time goods are declared at the border. A business that waits until a shipment is already on the water or in the air leaves itself no room for HMRC to carry out that check before the goods arrive.

If the number is missing

A customs declaration cannot be completed without an EORI number. Where goods reach the border and the number is not in place, they can be held there until it is sorted out.

If the number is wrong

A number that is mistyped, out of date, or registered against the wrong business causes the same problem as no number at all. The declaration is rejected, and someone then has to find the error, correct it, and resubmit before the goods can move.

Because the Customs Duty and import VAT due on a shipment are worked out as part of that same declaration, a hold-up at this stage delays the charge being settled as well as the goods being released.

Northern Ireland sits in an unusual position, because goods moving there can carry on into the rest of the UK or into the European Union. That means the rules for Northern Ireland are not quite the same as the rules for England, Wales and Scotland, and the number a business is given reflects that.

A business bringing goods into Northern Ireland or sending goods out is usually given a number that starts with the letters XI. The two numbers are not interchangeable: which one a business needs depends on where its goods are actually moving.

The fuller set of arrangements for Northern Ireland, including how that number is used and how VAT and declarations work differently there, is covered on its own separate terms.

The application sits on GOV.UK itself, on a page called Get an EORI number. HMRC issues the number once the form is complete, and no other organisation is involved in granting it.

What the form asks for

Before you start, it helps to have a few details to hand so you are not searching for them halfway through. GOV.UK's form generally asks for:

• Your business name, address and the date it started trading
• Your Unique Taxpayer Reference (UTR), the number HMRC uses to identify your business for tax
• The Standard Industrial Classification (SIC) code that describes what your business does
• Your VAT number, if your business is VAT registered
• Your National Insurance number, if you trade as a sole trader.

You also need a Government Gateway user ID to sign in. If you do not already have one, you can create it as part of the application.

After you apply

Once your EORI number arrives, the next steps are finding the right commodity code for your goods and working out how customs declarations get made. The Commodity Codes and the Trade Tariff guide covers the first, and the Customs Declarations guide covers the second.