EORI Number UK: What It Is and How to Get One (2026 Guide)

An EORI number is essential for any business importing or exporting goods to or from the UK. Without one, your shipments will be delayed at customs, and you cannot legally clear goods through the border. This guide explains everything you need to know about EORI numbers, including how to apply and what to do if you're based outside the UK.

What is an EORI Number?

EORI stands for Economic Operators Registration and Identification. It is a unique identification number assigned to businesses and individuals involved in importing or exporting goods.

Key Facts About EORI Numbers

• Format: UK EORI numbers start with "GB" followed by 12 digits (e.g., GB123456789000)
• Purpose: Identifies traders for customs purposes across the UK
• Validity: Once issued, valid indefinitely unless cancelled
• Cost: Free to apply for through HMRC
• One per business: Each legal entity needs only one EORI number

What EORI Numbers Are Used For

• Submitting customs declarations
• Applying for customs simplifications and authorisations
• Registering for Postponed VAT Accounting (PVA)
• Getting customs duty deferment accounts
• Tracking import and export activities

Who Needs an EORI Number?

You NEED an EORI Number If:

• Importing goods from any country outside the UK (including EU)
• Exporting goods to any country outside the UK
• Moving goods between Great Britain and Northern Ireland
• Making customs declarations (directly or through an agent)

You DON'T Need an EORI Number If:

• Only buying goods from UK-based suppliers
• Importing goods valued under £135 as personal purchases (customs handled by seller)
• Using a courier that handles customs on your behalf for low-value goods

UK vs EU EORI Numbers (Post-Brexit)

Since Brexit (January 2021), the UK and EU operate separate EORI systems. This has important implications for international traders:

UK EORI Number (GB...)

• Required for all UK imports and exports
• Used for customs declarations at UK borders
• Issued by HMRC
• Format: GB + 12 digits

EU EORI Number

• Required for imports/exports within the EU
• Must be obtained from an EU member state
• UK EORI numbers are NOT valid in the EU
• Format varies by country (e.g., DE for Germany, FR for France)

Do You Need Both?

How to Apply for a UK EORI Number

Before You Apply

Ensure you have the following information ready:

• Business details: Company name, registration number, registered address
• VAT number (if VAT-registered)
• Unique Taxpayer Reference (UTR) for Corporation Tax
• Standard Industrial Classification (SIC) code
• Government Gateway user ID and password

Step-by-Step Application Process

1. Go to the HMRC EORI application service

   Visit gov.uk and search for "Get an EORI number" or go directly to the EORI application page.

2. Sign in with Government Gateway

   You'll need your Government Gateway credentials. If you don't have an account, you'll need to create one first.

3. Select the correct application type

   Choose whether you're applying for a business established in the UK or not established in the UK.

4. Enter your business details

   Provide company name, registered address, VAT number (if applicable), and business activities.

5. Submit your application

   Review all information and submit. You'll receive a confirmation email.

6. Receive your EORI number

   Your EORI number will be emailed to you, typically within 5-10 working days.

EORI for Non-UK Residents

If you're not based in the UK but need to import goods into the UK, you have several options:

Option 1: Form a UK Company

The most straightforward approach for regular importers:

• Register a UK limited company (no residency requirements)
• Apply for EORI as a UK-established business
• Full control over your customs declarations
• Enables VAT registration and Postponed VAT Accounting

Option 2: Apply as Non-Established Taxable Person (NETP)

For overseas businesses without UK presence:

• Apply for EORI directly with HMRC
• May need to provide additional documentation
• Processing time may be longer
• May need to appoint a customs agent

Option 3: Use Indirect Representation

Have a UK-based customs agent act on your behalf:

• Agent uses their own EORI for declarations
• Agent takes on customs liability
• Higher costs but simpler process
• Suitable for occasional imports

Processing Time and Costs

How Long Does It Take?

Costs

• EORI application: FREE (no HMRC fee)
• Agent assistance: £50-200 if you use a service provider
• Company formation: From £2.99 if you need to form a UK company first

Expedited Processing

While HMRC doesn't offer official expedited processing, some tips to speed up your application:

• Ensure all information is accurate and complete
• Have your VAT number ready (if applicable)
• Apply early - don't wait until you have goods in transit
• Check your spam folder for the confirmation email

Using Your EORI Number

Where You'll Use Your EORI

• Customs declarations: All import/export declarations
• Freight forwarders: Provide to your shipping partners
• Customs agents: They'll need it to act on your behalf
• Suppliers: Some may request it for shipping documentation
• HMRC applications: For customs authorisations and simplifications

Postponed VAT Accounting (PVA)

With an EORI number, you can use Postponed VAT Accounting:

• Account for import VAT on your VAT return
• No need to pay VAT at the border
• Improves cash flow significantly
• Requires UK VAT registration

Duty Deferment

An EORI number enables you to apply for:

• Duty deferment account: Pay customs duties monthly instead of per shipment
• Simplified customs declarations: Speed up border clearance
• Authorised Economic Operator (AEO) status: For trusted trader benefits

Common Issues and Solutions

Application Rejected

Common reasons:

• Mismatched business details (check Companies House registration)
• Invalid or inactive VAT number
• Incomplete Government Gateway account setup

Solution: Verify all information matches your official registrations exactly, including spelling and formatting.

Delayed Processing

Common reasons:

• High volume of applications
• Additional verification required
• Missing or unclear information

Solution: Contact HMRC after 15 working days if you haven't received your number.

Lost EORI Number

Solution: Check your original confirmation email, or contact HMRC to retrieve it. Your customs agent or accountant may also have it on file.

Need to Update Details

If your business details change (name, address, etc.):

• Update Companies House first
• HMRC records should update automatically
• Contact HMRC if changes don't reflect after 2 weeks

Frequently Asked Questions

Can I use my EU EORI number in the UK?

No. Since Brexit, UK and EU EORI numbers are separate systems. You need a UK EORI (starting with GB) for UK customs.

Do I need an EORI number for each product I import?

No. One EORI number covers all your import and export activities, regardless of product type or quantity.

Can I apply for an EORI number as a sole trader?

Yes. Sole traders, partnerships, and limited companies can all apply for EORI numbers.

What if my goods arrive before I get my EORI?

Your goods will be held at customs. You'll need to either wait for your EORI, use a customs agent with indirect representation, or potentially face storage charges.

Does my EORI number expire?

No. Once issued, your EORI number remains valid unless your business closes or you request cancellation.

Can I have multiple EORI numbers?

No. Each legal entity (company, sole trader, partnership) can only have one EORI number. If you have multiple companies, each needs its own EORI.