Guides / EORI numbers · Updated 30 September 2026

EORI numbers: when you need a GB, XI or EU number

A GB EORI, an XI EORI and an EU EORI do different jobs. Here is who needs which, how to apply, how long it takes according to gov.uk, and the mistakes that get declarations rejected.

What an EORI number is for

An EORI (Economic Operators Registration and Identification) number identifies a business or person to customs authorities. It is the reference that ties a customs declaration, an entry summary declaration or a transit movement to the party responsible for it. Without the right EORI on file, a declaration cannot be lodged in that party's name, and goods can sit at the border while the paperwork is sorted out. The glossary entry for EORI gives the short definition; this guide covers which number you need and when.

There are three kinds that UK and EU traders usually meet: a GB EORI issued by HMRC, an XI EORI for Northern Ireland, and an EU EORI issued by the customs authority of an EU member state. They are not interchangeable, and choosing the wrong one is one of the most common reasons a declaration gets queried.

Who needs a GB EORI

According to gov.uk, you need an EORI number if you move goods between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country, including the EU. The same applies to moving goods between Great Britain and Northern Ireland or the Channel Islands.

There is one clear exception on gov.uk: you do not need an EORI number if the goods you are moving are both not controlled goods and for personal use only. A private individual sending a few personal items is therefore in a different position from a business shipping stock, samples or equipment. If you are unsure whether your movement is commercial, treat it as needing an EORI and check before you ship.

A GB EORI starts with the letters "GB". Businesses established outside the UK can also apply for one if they need to appear on UK customs declarations, and gov.uk notes they do not need a UTR, SIC code or National Insurance number to do so.

When an XI EORI is needed

Northern Ireland has its own EORI prefix, "XI", because of the special arrangements for goods moving into and out of Northern Ireland. gov.uk sets out a two-step order: you must already hold a GB EORI, and then apply separately for an XI EORI using a registration form.

The XI application asks for more than the GB one. You will need, where relevant, your XI VAT number and any EU VAT numbers, plus two documents that prove your business is permanently established in Northern Ireland, such as a bank statement or a utility bill. HMRC states XI applications are dealt with within 5 days.

When an EU EORI is needed

On the EU side, the European Commission explains that economic operators established in the EU customs territory must hold an EORI. Operators established outside the EU need one too when they carry out customs activities in the EU, such as lodging customs declarations or entry summary declarations (ENS).

Where you register depends on where you are established:

An EU EORI is valid across the whole EU, and the Commission states a person can hold only one valid EU EORI at a time. EU EORI numbers start with the two-letter code of the issuing country followed by up to 15 characters. For a UK business, this means a GB EORI does not cover EU import or export declarations: if you are the declarant or importer in the EU, you will need an EU EORI from a member state, typically the one where your goods first enter.

How to apply for a GB EORI and how long it takes

You apply online through HMRC. Gather these before you start:

• Unique Taxpayer Reference (UTR)
• Business start date and SIC code (as held by Companies House)
• VAT number and VAT registration date, if VAT registered
• National Insurance number, if you are an individual or sole trader

On timing, gov.uk states you will get your GB EORI immediately unless HMRC needs to make checks, in which case it can take up to 5 working days. Apply before your first shipment rather than on the day the lorry is booked.

Checking an EORI number

HMRC's "Check an EORI number" service confirms whether a number beginning with GB is valid and, where the holder agreed to share it, shows the registered business name and address. It only works for GB numbers. For XI numbers and EU numbers, use the European Commission's EORI validation tool. Checking a customer's or supplier's number before you file is a cheap way to avoid a rejected declaration.

Common mistakes

• Using a GB EORI on an EU declaration. EU customs expects an EU-issued number for the declarant or importer. A GB number identifies you to HMRC, not to Polish, German or Dutch customs.
• Using a GB EORI where an XI one is required, or the other way round, for movements involving Northern Ireland.
• Assuming the carrier's EORI covers you. The haulier's number identifies the haulier for things like GVMS movements, not the importer or exporter of the goods.
• Typos and outdated numbers copied from old invoices. Check the number before it goes on a declaration.
• Leaving the application too late, especially for XI or EU numbers that need documents or checks.

If you are still working out when exactly an EORI number is required for your type of shipment, that article looks at the question case by case for companies, private individuals and sample senders. If you plan to use an agent, our guide on whether you need a customs broker explains what they will ask you for, and your EORI is always on that list.

Related guides

• Inward processing in the UK: duty and VAT relief for processing and repair

• Northern Ireland and the Windsor Framework: a guide for traders

• Shipping goods from Poland to Northern Ireland: VAT, XI numbers and EORI

Sources

• Get an EORI number (GOV.UK)
• Apply for an EORI number (GOV.UK)
• Check an EORI number (GOV.UK)
• Economic Operators Registration and Identification number (European Commission)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.