How to Get a UK EORI Number: GB, XI and EU Explained

Last updated: September 30, 2026 10 min read

To get an EORI number in the UK in 2026, apply online through HMRC using the GOV.UK EORI service. You need a GB EORI for customs movements to or from Great Britain; Northern Ireland movements can require an XI EORI, while EU-established businesses use an EU EORI for relevant customs operations.

Stacked shipping containers at a UK port, representing international trade and the need for an EORI number for UK customs registration

Written by: Robert Engeham

Managing Director, Your Company Formations

Key Highlights

A GB EORI is used for customs movements to or from Great Britain, while an XI EORI applies to certain Northern Ireland customs activities.
You do not need an XI EORI if you already have an EORI issued by an EU country.
You can check whether a GB EORI is valid using GOV.UK before applying for a new one.
Most applicants receive a GB EORI immediately, although HMRC checks can take up to five working days.

What is an EORI number?

EORI stands for Economic Operators Registration and Identification. It is a unique identifier used by customs authorities to identify businesses and other persons carrying out activities covered by customs legislation. GB and XI EORI numbers are issued by HMRC, while EU EORI numbers are issued by customs authorities in EU member states.

In the UK, the EORI reference is typically 12 digits long and starts with “GB” for Great Britain or “XI” for Northern Ireland. For example, GB123456789000, where “GB” is the country code and “123456789000” is the unique identifier.

An EU EORI varies between member states but has up to 15 characters made up of letters and numbers, prefixed with the country code – for example, DK or FR.

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What Are The Types of EORI Numbers?

There are three EORI formats most relevant to UK and EU trade: GB EORI numbers, XI EORI numbers for certain Northern Ireland customs activities, and EORI numbers issued by EU member states. An EU EORI uses the issuing member state’s prefix and is valid for customs operations across the EU.

When the UK left the EU on 1 January 2021, the XI prefix was introduced for Northern Ireland and the GB prefix – previously used for all UK EORIs – was restricted to Great Britain. A GB EORI for a VAT-registered business is ‘GB’, the VAT number and ‘000’ (e.g. GB123456789000). Businesses that are not VAT registered use ‘GB,’ followed by a unique number issued by HMRC.

How Do I Know If I Need a GB, XI or EU EORI Number?

Whether you need an EORI number depends on where your goods move and the customs activity involved. You may need an EORI number if you move goods between:

Great Britain (England, Scotland, and Wales), the Isle of Man, and any other country (including the EU).
GB and Northern Ireland
GB and the Channel Islands
Northern Ireland and countries outside the EU

An EU-established business needs an EU EORI when it carries out customs operations such as importing, exporting or transit. An EU EORI is not required merely because Union goods move between EU member states.

If you move goods to or from Northern Ireland, you may need an XI EORI. If your business is established in an EU country, you must use an EU EORI for customs movements to and from Northern Ireland. EU EORI numbers can now be used for full import and export declarations in the Customs Declaration Service in Northern Ireland. Some specific situations, including UKIMS, still require a GB-prefixed EORI.

Insight

Personal Use Exemption

You do not need an EORI number if the goods are both for personal use only and not controlled goods.

How to Determine Which EORI Number You Need?

The EORI number you need depends on where your business is established, where the goods are moving, and the customs activity involved. For movements to or from Great Britain, you need a GB EORI. For Northern Ireland, you may need an XI EORI, while EU-established businesses use an EU EORI for Northern Ireland customs movements.

You do not normally obtain an EORI from every country you trade with. For customs declarations or decisions in the EU, you need an EU EORI, or an XI EORI if you have a permanent business establishment in Northern Ireland and meet the relevant conditions.

Fundamental principles to help you determine which EORI reference you need —

Single EORI principle: A business registers for its EU EORI with the customs authority of the country it is established in – or, if not established in the EU, where it first carries out a customs activity. A business must not hold both an XI and an EU EORI.
GB EORI for UK trade: You’ll need an EORI number that starts with “GB” if you’re moving goods to or from Great Britain.
XI EORI: UK Businesses that move goods to or from Northern Ireland might need an EORI number that starts with “XI.” Before applying for a Northern Ireland XI EORI number, you must first obtain a Great Britain EORI reference.
EU exporter EORI: An exporter established in the EU uses the EORI issued by the member state where it is established.
EU importer EORI: An importer established in the EU uses the EORI issued by the member state where it is established.
Non-EU businesses: Companies established outside the EU but trading with EU countries may need to obtain an EORI number from the EU country where they first lodge a customs declaration or apply for a decision.

If your business is based in the Channel Islands and moves goods to or from the UK, you do not need an EORI number solely for that movement. However, you need an EORI number if you use HMRC customs systems such as the Customs Declaration Service or Import Control System 2, apply for a customs decision, or register for an export licence.

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EORI Number Scenarios

Understanding EORI numbers is crucial for smooth customs operations in international trade. Here’s a practical example of how these numbers are used:

Scenario 1: Bringing Goods from France to the UK

Imagine you run a UK-based business importing French wines. As these wines are shipped from France, your French supplier uses their EORI number, starting with “FR,” for the export declaration in France. When the goods arrive in the UK, you will use your UK EORI number, starting with “GB,” to handle the customs clearance and ensure that all duties and VAT are correctly processed.

Paying that French supplier is a separate problem from clearing the goods. A multi-currency account such as WorldFirst lets you hold and send euros without a conversion on every invoice.

Scenario 2: Moving Goods from France to Italy

Consider a French business moving Union goods from France to Italy. Because both countries are in the EU customs union, an EORI is not required solely for an ordinary intra-EU movement of those goods. The French EORI remains valid throughout the EU for customs operations where an EORI is required.

A business is considered established in a particular jurisdiction if it has one or more of the following:

A registered office
A central headquarters
A permanent business establishment includes premises where customs-related activities are conducted and where HR and technical resources are permanently located

How to Get an EORI Number in the UK

To get a GB EORI number, complete the online application through HMRC using the GOV.UK EORI service. HMRC assigns the EORI number free of charge; the online application takes about 10 minutes, and without the right EORI, your goods may be delayed at customs, with increased costs such as storage, until you have one.

Here are the steps:

Go to the GOV.UK EORI application service: Start the online application for a GB EORI number through HMRC.
Sign in with your Government Gateway details: Use your Government Gateway ID and password to access the application.
Enter your business information: Provide the requested details about your business, including your UTR, business start date, SIC code, and VAT information where applicable.
Submit your EORI application: Check that your details are correct and submit the application to HMRC.
Receive your EORI number: Most applicants receive their EORI number immediately. If HMRC needs to carry out additional checks, the application can take up to five working days.

To apply for a GB EORI on GOV.UK, you will need:

Your company UTR number
Your business start date
Standard Industrial Classification (SIC) code, as provided by Companies House.
VAT Number and the effective date of registration, if registered
National Insurance Number, if you’re an individual or sole trader
Your Government Gateway ID and password

If your business is not based in the UK, you do not need a UTR, a SIC code or a National Insurance number.

HMRC also has a separate application form for businesses that are VAT registered in the UK.

Insight

VAT Group EORI Rules

If your company is in a VAT group, it is treated as a separate legal entity for EORI purposes. A VAT-group member that imports or exports commercial goods needs its own EORI, although another VAT-group member with an EORI can make declarations on its behalf and becomes responsible for the related customs obligations.

How Do I Check If I Already Have a GB EORI Number?

To find out if you already have a British EORI, follow these steps:

Visit the “check EORI number page” at https://www.gov.uk/check-eori-number
Enter the number you think could be your EORI number. Use this system to check numbers that start with “GB.” If uncertain, enter your VAT number with “GB” at the beginning and “000” at the end. For example, if your number is 123456789, you would enter GB123456789000.
Click “Continue” to submit your query.
The system will inform you if the number you provided is valid as an EORI.

Do I need a GB EORI number to Move Goods to or From Northern Ireland?

You do not automatically need both a GB and XI EORI for every movement involving Northern Ireland. You need a GB EORI for movements to or from Great Britain, while an XI EORI may be needed for Northern Ireland customs activities. If you already have an EU EORI, you do not need an XI EORI.

XI EORI and the UK Internal Market Scheme (UKIMS)

An XI EORI also works alongside the UK Internal Market Scheme (UKIMS). Once authorised, UKIMS lets you declare goods brought into Northern Ireland as ‘not at risk’ of moving on into the EU. Not-at-risk goods are not charged duty if they enter Northern Ireland from free circulation in Great Britain, but UK duty is charged if they enter from outside the UK and EU, or from Great Britain without having been in free circulation there. At-risk goods are charged the EU rate and need the full customs process. If you are established in Northern Ireland, you must apply using your XI EORI. If you are established elsewhere in the UK, you can apply using either a GB or an XI EORI, and HMRC says to use the XI one if you have it. For UKIMS declarations, use the GB or XI EORI linked to the authorisation; HMRC checks the scheme’s eligibility conditions before approving an application.

Must I Have an HMRC VAT Number to Apply For an EORI Number?

You can apply for an EORI number even if you are not VAT registered. HMRC generates a GB EORI with a unique 12-digit number for a non-VAT-registered business. If you are VAT registered, the first nine digits of your GB EORI match your VAT number; VAT-group members can have different suffixes.

If a non-VAT-registered business later becomes VAT registered, its previous EORI is cancelled and must be replaced with one that reflects the new VAT number.

Your EORI number is different from other company numbers, such as:

VAT Number: Used for VAT submissions and invoicing by registered companies.
Company UTR Number: HMRC assigns this for taxation purposes.
DUNS Number: Recognised globally for business credit and risk management.
PAYE Reference Number: Essential for managing payroll and PAYE taxes.
Accounts Office Reference: Links PAYE payments to the company’s HMRC account.
Company Registration Number (CRN Number): A distinct identifier issued to a company registered in the UK, enabling it to be recognised in the company register.
Webfiling Authentication Code: A Companies House tool for online filings and access.
Tax Identification Number UK (TIN): The UK does not use one universal TIN. Depending on the reporting context, a National Insurance number, UTR or Company Registration Number can be used to identify a UK individual or entity for tax purposes.
Right to work share code: Is the UK Government’s online checking service that employers use to confirm an individual’s right to work in the UK.

Does an EORI number expire?

No. An EORI number does not have an expiry date and remains active until it is no longer required. You do not need to renew it simply because time has passed. If you no longer need your EORI, you can ask HMRC to cancel it.

Do sole traders need an EORI number?

A sole trader may need an EORI number depending on where the goods are moving and the customs activity involved. The same general EORI requirements can apply to sole traders importing or exporting goods. When applying for a GB EORI, sole traders are asked for their National Insurance number.

Do I need my own EORI if a customs agent or freight forwarder handles my declarations?

Yes, if your business is established in the relevant country, you still need your own EORI when appointing someone to deal with customs on your behalf. You must give your EORI number to the customs agent or freight forwarder. If you cannot apply yourself, different rules apply.

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4 Facts About EORI Numbers

EORI Numbers Explained — This visual guide explains the key facts about EORI numbers, including their format, purpose, when they are required, and how UK businesses can apply for one.

Article byRobert Engeham

Robert Engeham is Founder and CEO of Your Company Formations and an expert in UK company formation, Companies House compliance and business startups. Having worked with thousands of entrepreneurs from the UK and overseas, Robert regularly provides commentary on entrepreneurship, regulatory reform, corporate governance and the practical challenges facing growing businesses. His work focuses on making complex business topics easier to understand while helping founders build stronger businesses from day one.