What is an EORI Number?

An Economic Operator’s Registration and Identification number (or EORI number for short) identifies your business as having permission to move some types of goods between Great Britain (England, Wales, Scotland) and other countries. In this article we explain who should apply for an EORI number, and how to get one.

Do I need an EORI number?

You might need to apply for an EORI number if your business moves goods between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including Northern Ireland) or between Northern Ireland and any country which isn’t in the EU.

The rules are slightly different in Northern Ireland, so you’ll need an EORI number to move goods between Great Britain (Wales, England, Scotland) and Northern Ireland, but you don’t need one to move goods between Northern Ireland and the EU.

What type of EORI number do I need?

You might need more than one EORI number depending on where you move goods to and from. You’ll need to apply for an EORI number which starts with ‘GB’ to move goods to or from Great Britain.

You might also need to have an EORI number that starts with XI so you can move goods between Northern Ireland and countries that aren’t in the EU. If you’re moving goods between Northern Ireland and the EU and you already have an EORI number from an EU country, then you won’t need one starting with XI.

How do I apply for an EORI number?

You can apply for your EORI number online, although the documents you’ll need are slightly different depending on whether you’re applying for a GB EORI number, or an XI EORI number.

Applying for an EORI number which starts with GB

To apply for an EORI number starting with GB you will need:

• Unique Taxpayer Reference (UTR) if your business is based in the UK
• Government Gateway user ID and password
• The business start date and Standard Industrial Classification (SIC) code if you operate as a limited company
• National Insurance number if you’re applying as an individual or a sole trader and your business is based in the UK
• VAT number and effective date of registration if you’re VAT registered

Applying for an EORI number starting with XI

You’ll need an EORI number starting with GB in order to apply for an XI EORI number, as well as:

• Your XI VAT number (if you have one)
• Any VAT numbers issued by an EU country
• 2 documents which prove your permanent business establishment is in Northern Ireland (unless your business is based elsewhere and you’re applying for an XI EORI number to make certain declarations or act as a carrier)

Do I need to show my EORI number on customs documents?

Yes, you’ll need to show your EORI on your customs documents, and you won’t be able to move goods across the border without them. Documents must include your own EORI number, as well as that of the sender or receiver.

If you are moving goods across the GB border to send to your own warehouse in the EU (or in the other direction), you’ll need to register for your own EU EORI number, as well as a GB one.

What does my EORI number look like?

Your EORI number will start with the country code that issued it, and then your 12 digit VAT number. If your business isn’t VAT registered, your EORI number will start with the country code, and then a unique number generated by HMRC.

 
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