Business/individuals established in the customs territory of the Union should apply for the EORI number to the customs authorities of the EU country in which they are established or the HMRC for the UK.Business/individuals not established in the customs territory of the Community should apply for the EORI number to the customs authorities of the EU country responsible for the place where they first lodge a declaration or apply for a decision. Typically it is the same country where you have a VAT registration number as the EORI number interacts with the VAT registration number.