EORI Number: What It Is, How to Apply & Check (2026)

Short answer: an EORI number (Economic Operators Registration and Identification number) is a free customs ID that HMRC issues to anyone moving goods between Great Britain and another country. UK online sellers need a GB EORI to import stock and to export goods as a business. You apply online at gov.uk, and you usually get the number straight away, or within 5 working days. If you’re VAT-registered, your EORI includes your VAT number: typically GB + your 9-digit VAT number + 000.

This guide explains what an EORI number means for online sellers: who actually needs one, GB vs XI numbers, how to apply, the format, how it relates to your VAT number, how to check an EORI number, and when you’d need an EU EORI. If you’re importing stock, read it alongside import VAT. If you post orders abroad, read it alongside selling to US customers or selling to EU consumers.

Do I need an EORI number? Find your situation

Your situation	EORI needed?	Which one
You only sell to UK customers from stock already in Great Britain	No	None
You import stock into Great Britain (for example from China, or to an Amazon FBA warehouse)	Yes	GB
You send orders abroad by courier (DHL, UPS, FedEx, Parcelforce)	Yes	GB
You post orders abroad as a business with Royal Mail	Yes. Royal Mail treats it as mandatory for business senders	GB
You move goods from Great Britain into Northern Ireland	Usually yes	GB, and usually XI too
You store stock in an EU warehouse and import it into the EU yourself	Yes	GB, plus an EORI from the EU country
You’re an individual sending non-controlled goods for personal use	No	None

You don’t need to be VAT-registered or a limited company to get one. A sole trader can apply too.

What is an EORI number?

EORI stands for Economic Operators Registration and Identification. It’s the ID customs authorities use to identify who’s moving goods. The system started in the EU, and the UK kept it after Brexit, so UK numbers now come from HMRC.

You’ll use your EORI number to:

• make or appoint someone to make customs declarations, for imports and exports
• fill in the sender details on CN23 customs forms and electronic customs data
• use customs systems such as the Customs Declaration Service
• apply for customs decisions, such as authorisations
• register for an export licence

It’s free to get, and you only need one GB number for your business.

GB vs XI EORI numbers

	GB EORI	XI EORI
Starts with	GB	XI
Used for	Moving goods between Great Britain and any other country, including the EU, Northern Ireland and the Channel Islands	Moving goods into or out of Northern Ireland, and declarations in Northern Ireland
Who needs it	Most UK businesses that import or export	Businesses moving goods from Great Britain into Northern Ireland, or from Northern Ireland to non-EU countries
How to get it	Apply online at gov.uk	Apply for a GB EORI first, then fill in an XI registration form
How long	Straight away, or up to 5 working days	Up to 5 days

According to HMRC’s guidance, anyone moving goods to or from Great Britain must have an EORI starting with GB. If you already have an EU number, it doesn’t replace that. You may need both.

When do you need an XI EORI number?

You usually need an XI EORI number to:

• move goods into Northern Ireland from Great Britain
• move goods from Northern Ireland to a non-EU country
• make a customs declaration in Northern Ireland
• apply for a customs decision in Northern Ireland

You don’t need one if you already have an EU EORI number, or you only move goods within the island of Ireland or between Northern Ireland and the EU.

For a small online seller in England, Scotland or Wales, the trigger is usually selling to businesses in Northern Ireland. Royal Mail requires an EORI number for parcels from Great Britain to businesses in Northern Ireland under the Windsor Framework.

When does an online seller need an EORI number?

HMRC’s rule of thumb is that you may need an EORI if you move goods between Great Britain and any other country. You don’t need one if the goods are both not controlled and for personal use only. For online sellers, that plays out like this.

Importing stock

You need one. Your freight forwarder or courier makes the import declaration in your name and needs your GB EORI to do it. Without one, your goods can be held, and storage charges build up until you get one. Apply before your supplier ships, not when the goods land.

Exporting by courier

You need one. Couriers make an export declaration for each shipment, with you as the exporter. They’ll ask for your EORI number when you open an account, or on the shipment details.

Posting parcels abroad

Gov.uk sends postal senders to Royal Mail’s own guidance. Royal Mail’s help pages say businesses must include their GB EORI number on the CN23 customs declaration, and that it’s now mandatory for exports to international destinations. In Click & Drop, you add it once under your trading name settings, and it then goes into every label’s customs data.

So a business selling on Etsy, eBay or its own store and posting orders abroad should get one. Someone clearing out their wardrobe and posting a jumper to a friend in Spain doesn’t need one: those are personal goods.

Selling only within the UK

You don’t need one. If you sell to UK customers from goods already in Great Britain, there’s no customs movement.

How to apply for an EORI number

You apply for a GB EORI number on gov.uk. You’ll sign in with, or create, a Government Gateway login. The application takes a few minutes, and it’s free.

What you need for the application

• Unique Taxpayer Reference (UTR). Sole traders get one when they register for Self Assessment. Companies get one from HMRC after incorporation
• Business start date and SIC code. Companies can find these on the Companies House register
• VAT number and VAT registration date, if you’re VAT-registered. Both are on your VAT registration certificate
• National Insurance number, if you’re an individual or sole trader

Businesses based outside the UK don’t need a UTR, SIC code or National Insurance number.

How long does it take to get an EORI number?

HMRC says you get your GB EORI number straight away, unless it needs to check your application. Then it can take up to 5 working days. You can check the status of an application online. HMRC asks you to wait 5 working days before chasing.

Applying for an XI EORI number

1. Get your GB EORI number first. You can’t get an XI number without one.
2. Fill in the XI EORI registration form.
3. Have ready your XI VAT number (if you have one), any EU VAT numbers, and 2 documents proving a permanent business establishment in Northern Ireland, such as a bank statement and a utility bill. You won’t need the documents if your GB EORI address is already in Northern Ireland.

You’ll get your XI EORI number within 5 days.

Company EORI numbers vs sole traders

A limited company gets its own EORI number, separate from its directors. Apply in the company’s name using its UTR and company details. If you trade as a sole trader and later incorporate, the new company needs its own EORI, because it’s a different legal person. Update your couriers, Click & Drop and customs agent once you have it.

EORI number format

A UK EORI number is GB followed by 12 digits, 14 characters in all. HMRC’s EORI factsheet said a UK EORI would include the business’s VAT registration number if it’s VAT-registered:

Your situation	Typical EORI format	Example
VAT-registered	GB + 9-digit VAT number + 000	VAT number GB123456789 gives EORI GB123456789000
Not VAT-registered	GB + 12 digits issued by HMRC	GB + a unique 12-digit number
Northern Ireland	XI + the same 12 digits as your GB EORI	XI123456789000

The last 3 digits aren’t always 000. Members of a VAT group, for example, can have different endings. Always use the number HMRC gave you, not a guess. If you’ve lost it, sign in to HMRC’s EORI registration service with the details you applied with, and it will show your number (HMRC).

EORI and VAT numbers: how they’re linked

	VAT number	EORI number
What it’s for	Charging and reporting VAT	Customs: imports, exports and declarations
Format	GB + 9 digits	GB + 12 digits
Who needs it	Businesses over £90,000 taxable turnover, or registered voluntarily	Anyone moving goods across a customs border as a business
Cost	Free	Free
Apply	Register for VAT	Get an EORI number

Three things catch people out:

• Registering for VAT doesn’t give you an EORI number. You still apply separately.
• Cancelling your VAT registration cancels your EORI. HMRC cancels your EORI number at the same time. If you still import or export, reapply.
• Changes of details go through your VAT account. If you’re VAT-registered and change your business name, address, trading name or phone number, update it in your VAT online account and HMRC updates your EORI record. Other changes use HMRC’s change of circumstances form.

How to check an EORI number

There are two free checkers, depending on the prefix:

EORI starts with	Use	What it shows
GB	HMRC’s Check an EORI number service	Whether it’s valid, plus name and address if the holder agreed
XI or an EU country code (DE, FR, IE…)	The European Commission’s EORI validation service	Whether it’s valid, plus name and address if the holder agreed

Checking an EORI number is worth doing when:

• a supplier or customer gives you theirs for a commercial invoice or import paperwork
• you’re shipping B2B into Northern Ireland or the EU, where Royal Mail recommends giving the recipient’s EORI too
• a parcel comes back and you need to confirm your own number was valid

You can change whether your name and address appear on the checker through HMRC’s change of circumstances form for a GB EORI.

Do you need an EU EORI number?

Usually not. HMRC’s guidance says you need an EORI from an EU country (or an XI EORI plus a permanent business establishment in Northern Ireland) only to make customs declarations or get customs decisions in the EU. You get it from the customs authority of the EU country where you first make a declaration.

What you do	EU EORI?
Post parcels to EU consumers, using IOSS or a marketplace that collects EU VAT	No. Your GB EORI covers the UK export, and the carrier handles the EU import
Sell B2B to EU businesses who import the goods themselves	No. Your customer is the importer and uses their own EORI
Ship stock to an EU warehouse (Pan-European FBA, an EU 3PL) and import it yourself	Yes, from the country where you import, or use a customs representative
Act as importer of record in the EU for your own DDP shipments	Yes, or appoint a representative who uses theirs

If you can’t get an EU EORI number yourself, you can appoint a customs representative in the EU to deal with customs for you. See the EU selling setup checklist and selling to EU consumers.

Worked examples

An Amazon seller imports her first shipment

Leah runs an Amazon FBA shop from Nottingham and is VAT-registered (VAT number GB123456789). She orders £3,000 of handbags with plastic outer surfaces from a factory in China. Freight and insurance to the UK cost £500.

1. Before the factory ships, she applies for a GB EORI number. It’s issued straight away: GB123456789000.
2. She gives it to her freight forwarder, who makes the import declaration in her name.
3. Duty: the UK commodity code 4202 22 10 00 has an 8% third-country duty rate on the UK Trade Tariff. Customs value £3,500 × 8% = £280.
4. Import VAT: 20% × (£3,500 + £280) = £756.
5. Because she’s VAT-registered, she uses postponed VAT accounting. She pays nothing upfront, and records the £756 as both VAT due and VAT reclaimed on the same return, so the net cost is £0.

If Leah had no EORI number, her goods could have sat at the port until she got one, with storage charges building up. If she weren’t VAT-registered, she’d pay the £756 upfront and couldn’t reclaim it. See import VAT and postponed VAT accounting and estimate your own figures with the import duty calculator. Find your code with the commodity code finder.

An Etsy seller posts orders to the US and EU

Tom sells screen-printed tote bags on Etsy from Glasgow. He isn’t VAT-registered. About 40 of his 200 orders a month go abroad: a £24 tote to Ohio, a £48 pair of totes to Lyon. He posts with a Royal Mail business account through Click & Drop.

• He applies for a GB EORI number using his UTR and National Insurance number. Because he isn’t VAT-registered, HMRC gives him a 12-digit number that isn’t based on a VAT number.
• He adds it once in Click & Drop under his trading name. It now goes onto every CN23 and into the electronic customs data.
• For the US order, he buys a duty-paid label. The £24 tote still owes US duty, which he pays through Royal Mail. See selling to US customers.
• For the French order, Etsy collects EU VAT at checkout on parcels worth €150 or less, so the buyer pays nothing extra on delivery. Tom doesn’t need an EU EORI.
• UK VAT: he isn’t registered, so there’s nothing to file. His £1,400 a month of overseas sales still count towards his £90,000 threshold.

Let GoodVat handle the VAT side

GoodVat doesn’t issue EORI numbers or make customs declarations. You apply for an EORI at gov.uk in a few minutes, and your carrier or customs agent handles declarations. Where we help is the VAT that comes with selling across borders:

• Tracks your rolling 12-month turnover, including zero-rated exports, and warns you before you reach the £90,000 UK threshold
• Registers you for VAT in the UK and abroad, including EU registrations if you move stock into EU warehouses
• Calculates the right VAT at checkout, including IOSS for EU parcels
• Files your Making Tax Digital VAT returns, with postponed import VAT and exports treated correctly

Importing or exporting for the first time?

Tell us where your stock comes from and where your customers are. We’ll tell you which VAT registrations you need in the UK and abroad, how import VAT and IOSS fit together, and when you’re likely to cross the £90,000 threshold. Then we handle the registrations and returns.

Ask a tax expertor email hello@goodvat.com

A real person replies within one business day

FAQ

What is an EORI number?

EORI stands for Economic Operators Registration and Identification. It’s a free customs ID number that HMRC gives to businesses and individuals who move goods in or out of the UK. Customs declarations, couriers and customs agents use it to identify you. A UK EORI starts with GB, or XI for Northern Ireland.

Do I need an EORI number to sell online?

Only if you move goods across a border. You need a GB EORI number to import stock into Great Britain, and to export goods as a business, including through couriers and Royal Mail’s business services. If you only sell to UK customers from UK stock, you don’t need one. Individuals moving non-controlled goods for personal use don’t need one either.

How long does it take to get an EORI number?

Usually minutes. HMRC says you get a GB EORI number straight away unless it needs to check your application, in which case it can take up to 5 working days. An XI EORI number for Northern Ireland takes up to 5 days, and you must have a GB EORI number first.

Is an EORI number the same as a VAT number?

No, they’re separate numbers and you apply for them separately. But if you’re VAT-registered, your GB EORI number includes your VAT registration number, usually followed by 000. If you cancel your VAT registration, HMRC cancels your EORI number at the same time, so reapply if you still move goods.

Can I get an EORI number without a VAT number?

Yes. You don’t have to be VAT-registered to get a GB EORI number. You give your Unique Taxpayer Reference, plus your National Insurance number if you’re a sole trader, and HMRC issues a 12-digit number after the GB prefix that isn’t based on a VAT number.

How do I check an EORI number?

Use HMRC’s free Check an EORI number service for numbers starting with GB. Use the European Commission’s EORI validation service for numbers starting with XI and numbers issued by EU countries. Both confirm whether the number is valid, and show the holder’s name and address only if they have agreed to share them.

What is an XI EORI number?

It’s an EORI number starting with XI, used for moving goods into or out of Northern Ireland and for making declarations there. You usually need one to move goods from Great Britain into Northern Ireland, or from Northern Ireland to a non-EU country. It uses the same digits as your GB EORI number.

Do I need an EU EORI number to sell to EU customers?

Usually not. A UK seller posting parcels to EU consumers uses a GB EORI for the UK export, and the carrier or IOSS handles the EU import side. You only need an EORI from an EU country if you make customs declarations or get customs decisions in the EU yourself, for example as the importer of stock into an EU warehouse.

Related guides

• Import VAT and postponed VAT accounting: what you pay when stock arrives, and how to avoid paying it upfront
• Commodity code finder: find the right code for your customs declarations
• Selling to US customers: US tariffs, DDP shipping and customs forms for UK sellers
• Selling to EU consumers from the UK: IOSS, the €150 limit and EU VAT from the first sale
• Amazon seller tax: VAT, fees and HMRC reporting for Amazon sellers
• UK VAT number checker: validate a UK VAT number