IMPS03060 - Import entry procedures: Economic Operator Registration and Identification (EORI)
Source: gov.uk (2025-12-09)


When is the EORI number used

This unique number will be used by economic operators (EOs), for example, on the provision to the customs authorities of pre-arrival and pre-departure information on all goods entering and leaving GB. The EORI number is also included on the customs declaration when you import your goods from or export goods to countries outside GB. This includes if you occasionally buy items for your business from outside GB for example machinery or equipment, goods for exhibition, samples, office supplies and so on even though your business is not usually involved in importing or exporting.

In addition, it will be used for the exchange of information between the customs authorities as well as between customs authorities and other authorities for example other government departments but only in respect of the movement of goods involving a customs procedure.

Who needs an EORI number and which EORI is required?

If a business moves goods to or from Great Britain, they must get an EORI number that starts with GB to submit customs declarations. If they already have an EORI number and it does not start with GB, they must apply for a GB EORI number.

Most GB businesses will not need to submit customs declarations to EU customs because the business they are trading with will submit the declaration to EU customs. If that is the case, the GB business will not need an EORI number from the EU. If a business is unsure whether they will need an EORI from the EU, they should speak to their agent, if they have one. Alternatively, they should contact the customs authority in the EU territory where they make their first declaration or first apply for a decision.

A business may also need an EORI number that starts with XI if they move goods to or from Northern Ireland.

An EORI with an XI prefix was introduced for making declarations or requesting customs decisions in Northern Ireland from 1 January 2021.

Businesses need an EORI number starting with XI to:
- move goods from Northern Ireland to Great Britain (England, Scotland, and Wales) where an export declaration is required;
- move goods between Northern Ireland and other non-EU countries;
- make a declaration* in Northern Ireland (including GB-NI movements); or
- get a customs decision in Northern Ireland.
*the declarant needs to be established in Northern Ireland or the EU to lodge an import or export customs declaration, except for in specific cases.

To get an XI EORI number a business must already have an EORI number that starts with GB.

HMRC carried out an auto-allocation process of XI EORI numbers in December 2020 to those businesses who they considered may need one. Businesses who already have an EORI from an EU country do not need an EORI number starting with XI.

However, if the business is established in Northern Ireland, they should obtain an EORI starting with XI instead of an EORI number from an EU country. An XI EORI is issued under EU legislation and, therefore, can be used to make declarations in EU countries. A business should not hold both an XI and an EU-27 EORI. To get advice on moving goods between Great Britain and Northern Ireland businesses can sign up for the Trader Support Service.

Who can apply?

To get an EORI number, the business usually needs to have premises based in the country they want to import to or export from - this is called ‘being established’. The premises need to be one of the following:
- a registered office
- a central headquarters
- a permanent business establishment - premises where some of the customs-related activities take place and their HR and technical resources are permanently located
If the business is not eligible to apply for an EORI number themselves, they will need to appoint someone to deal with customs on their behalf. The person they appoint will need to get the EORI number instead of them.

More information and the digital EORI registration system can be found on www.gov.uk/eori (http://www.gov.uk/eori)

Exceptions for Temporary Admission goods or moving on an ATA Carnet

Non-UK economic operators declaring goods for relief under Temporary Admission are not required to obtain an EORI number. The code 00500 should be entered on the customs declaration (C88) in box 8 for imports or box 2 for re-exports. The code 00500 should be prefixed with the non-UK country code, followed by the operators name and address. For example, a trader from the US should enter US00500.

The ATA carnet replaces the normal customs declaration required however, where form C21 (customs clearance request) needs to be completed for inventory clearance purposes:
- if the carnet holder is an UK resident, an EORI number will need to be entered in box 8 of the C21
- if the carnet holder is a non-UK resident they should complete box 8 of the C21 by entering 00500 in the identification field of the declaration preceded by the non-UK country code followed by their name and address.
Who is eligible for an EORI number

The legislation restricts the issue of an EORI number to a legal person - sole proprietor, partnership, company or individual. It therefore cannot be allocated to individual branches or divisions within a legal entity. There are special rules for Group VAT registrations, which can be found in VAT Notice 700/2 section 2.6. Only one number can be issued per legal person.