What is an EORI number, and how do you get one in the UK?

If your business brings goods into the UK or sends them out, the first thing a courier or freight forwarder asks for is your EORI number. Without one, they cannot file the customs declaration, and your goods wait at the border.

What is an EORI number?

EORI stands for Economic Operator Registration and Identification. It is a reference that customs authorities use to identify a business on declarations. In Great Britain the number starts with GB, followed by 12 digits. If your business is VAT registered, HMRC usually builds it from your VAT number with 000 on the end, so VAT number 123456789 becomes GB123456789000.

Who needs one?

You need a GB EORI if your business:

1. Imports goods into Great Britain from anywhere outside it, including the EU.
2. Exports goods from Great Britain.
3. Moves goods between Great Britain and the Channel Islands.

You need an XI EORI as well if you move goods into or out of Northern Ireland, make declarations there, or claim relief under the Windsor Framework.

You do not need one for services, or for goods you buy from a UK supplier who imported them.

How do you apply?

1. Go to the Get an EORI number page on GOV.UK.
2. Sign in with your Government Gateway details for the business.
3. Enter your company registration number, VAT number if you have one, the business address and the date you started trading.
4. Submit. HMRC often issues the number at once and emails confirmation.

It is free. Some websites charge for "EORI registration", which is filling in the same form for you.

What else do you need before the first import?

The EORI number is the start. For a first import, you will also need:

Our guide to postponed VAT accounting explains how VAT-registered importers avoid paying import VAT upfront.

How do Incoterms change who needs the EORI?

The importer of record is the party responsible for the import declaration. Under most Incoterms, that is the buyer. Under DDP (delivered duty paid), the seller takes it on, and needs a GB EORI itself, even if it is based abroad. If a supplier offers DDP to the UK, ask whose EORI goes on the declaration. See Incoterms explained for each term.

Paying for imported goods

Goods from China, the US or the EU are usually invoiced in CNY, USD or EUR. If you pay those invoices from GBP, every payment includes a conversion. Holding a USD or EUR balance lets you pay suppliers in their currency and convert when it suits you. Rivet's business accounts hold GBP, USD and EUR for registered companies and pay suppliers in 120+ countries.