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This vital piece of customs infrastructure allows you to import stock, export products, use overseas manufacturers, and expand into EU markets. Without the right number, your shipments could be delayed, customs declarations rejected, and goods may incur storage costs.

What is an EORI number?

EORI stands for Economic Operators Registration and Identification and is used to identify businesses and other economic operators during customs processes.

Your freight forwarder, customs agent, courier or internal logistics team may need it before they can move goods through customs.

Why EORI numbers matter for your business

EORI numbers are essential if you want to do anything from importing stock to building an international supply chain.

An EORI number can help your business:

• Avoid customs delays and storage charges – without the right EORI number, goods may be held up at the border because your courier, freight forwarder or customs agent cannot complete the required declarations.
• Import from overseas suppliers and manufacturers – if you’re bringing in stock, components or finished goods from abroad, an EORI number helps ensure those goods can clear customs smoothly.
• Export to EU and non-EU customers – businesses selling internationally may need an EORI number so export declarations can be completed correctly.
• Work with customs agents and freight forwarders – third-party logistics providers will usually need your EORI number to submit import or export declarations on your behalf.
• Access customs finance records through CDS – your EORI number is linked to the Customs Declaration Service, which businesses use to manage customs records and access import VAT statements.
• Manage import VAT and duty more effectively – as your customs activity becomes more regular, an EORI number helps finance teams track import VAT, customs duty and the landed cost of goods.

Who needs an EORI number?

You may need an EORI number if your business moves goods:

• Between Great Britain or the Isle of Man and any other country, including the EU
• Between Great Britain and Northern Ireland
• Between Great Britain and the Channel Islands
• Between Northern Ireland and countries outside the EU

You usually won’t need an EORI number if you are moving goods that aren’t controlled goods and are for personal use only. However, this exemption is unlikely to apply to a trading business that imports stock, components or equipment for commercial use.

To apply for an EORI number, your business normally needs to be established in the country where it is registering. That means having a registered office, central headquarters or permanent business establishment there.

There are some exceptions. For example, a business that isn’t established in the UK may still need, or be able to register for, an EORI number if it is making customs declarations, using customs systems or applying for customs decisions. If your business isn’t eligible to apply directly, you may need to appoint someone, such as a customs agent, freight forwarder or indirect representative, to deal with customs on your behalf.

Which EORI number does your business need?

Use this table to determine which EORI number your business needs for its activities.

How to apply for a GB EORI number

UK-based businesses can apply for an EORI number through their Government Gateway account. To apply, you need your:

• Unique Taxpayer Reference (UTR)
• Date your business started and Standard Industrial Classification (SIC) code, which you can find in the Companies House register
• VAT number and effective date of registration (if you’re VAT registered), which you can find on your VAT registration certificate
• National Insurance number, but only if you’re an individual or a sole trader

How long does it take to get an EORI number

A GB EORI is usually issued immediately, but can take up to five working days if HMRC needs to make checks. An XI EORI is issued within five days.

How to check an EORI number for VAT-registered businesses

If your business is VAT-registered, you should check that your business hasn’t already been issued an EORI number.

• Check a GB EOR – use this UK checker for numbers starting with GB. The UK service only checks GB EORI numbers and may show the registered name and address if the business has agreed to share those details.
• Check XI or EU EORI numbers – HMRC keeps a database of GB and XI EORIs, while the EU keeps a database of EORIs issued by member states and XI EORIs registered to Northern Ireland.

How an EORI number connects to CDS, import VAT and duty payments

Once your business starts importing goods regularly, your EORI number helps link your business to the systems and records you need to manage customs declarations, import VAT and duty payments properly.

One of the most important systems is the Customs Declaration Service (CDS). This is the UK’s platform for handling import and export declarations. If your business imports goods or uses a customs agent or freight forwarder to do this on your behalf, you usually need your EORI number to connect your business to the relevant customs records.

Through CDS, businesses can access and manage a range of customs-related information, including:

• Postponed import VAT statements – useful if your business uses postponed VAT accounting and needs to account for import VAT on its VAT return
• Duty deferment accounts – allowing eligible businesses to delay payment of customs duty, import VAT and excise duty rather than paying immediately at the point of import
• Cash accounts – used to make payments for customs duty and import VAT
• Duty adjustment statements – helping businesses review adjustments linked to customs duty and import VAT
• Customs documents – including documents that may need to be uploaded or accessed as part of the import and export process

For your growing business, this matters because customs costs can quickly become a cash-flow issue. Import VAT, duty payments, delivery delays and storage charges can all affect working capital, especially if you are importing stock at volume or relying on overseas manufacturers.

How does an Employer of Record support international growth?

Hiring overseas talent is a great way to support your international growth ambitions, but it can be complex and admin-intensive. That’s where an Employer of Record (EOR) comes in. EORs make it quick and easy to hire anyone, anywhere, without setting up an entity in another country.

The EOR acts as the legal employer, handling compliance, payroll, and taxes, as well as onboarding and managing the worker. Here are some of the top EOR providers for UK businesses.

Pebl

Pebl’s AI-powered platform offers hiring, compliance, workforce management, and payroll in one package, and is operational in 185 countries. Other functions include reporting and analytics, and an employee cost calculator.

Contact for pricing.

Deel

Deel can handle all your overseas hiring needs, from local payroll and benefits admin to taxes and compliance. It also has local HR and legal experts at your disposal and supports multi-currency payouts.

Price: From £474 per month

Multiplier

It’s easy to take on global talent across 150 countries with Multiplier, which offers instant contract generation, in-house legal and tax experts, expenses and leave management, and payroll with 120 currencies available.

Price: From £300 per month for employees, £30 per month for freelancers

Final steps: EORI checklist

If you have any further questions about EORI numbers, make sure to visit GOV.UK.

You can also refer back to this checklist before you apply and after you have your EORI number.

• Confirm where goods are moving to and from
• Check whether you need GB, XI, EU or multiple EORI numbers
• Apply before goods are shipped
• Share the correct EORI with couriers, freight forwarders and customs agents
• Subscribe to CDS if you need to manage customs accounts or declarations
• Decide how you will handle import VAT and duty payments
• Keep EORI details up to date as the business scales