Who needs a UK EORI number?
Since 1 January 2021, the United Kingdom runs its own customs regime, separate from the EU. That means every business that moves goods between Great Britain and any other country needs a GB EORI number — and "any other country" now includes the EU. Before Brexit, a UK–France shipment needed no customs paperwork; today it needs a full export and import declaration on each side, and both declarations name an EORI.
You need a UK EORI if you:
- Import stock, components or equipment into Great Britain from anywhere in the world.
- Export goods from Great Britain — including sales to EU consumers and businesses.
- Sell through marketplaces (Amazon FBA, eBay, Etsy) and ship inventory across the UK border.
- Are a sole trader or partnership trading internationally — EORI is not just for limited companies.
- Use a freight forwarder or courier: they file the declaration, but your EORI goes on it.
You generally do not need one for goods moving only within the UK, for services (no goods crossing the border), or for occasional personal purchases where the courier handles customs under its own arrangements.
The UK EORI format, explained
A UK EORI is the prefix GB followed by 12 digits. For VAT-registered
businesses HMRC builds it from your VAT registration number:
| Component | Example | Meaning |
|---|---|---|
| Country prefix | GB | Issued by HMRC for Great Britain |
| VAT number | 123456789 | Your 9-digit UK VAT registration number |
| Suffix | 000 | Standard 3-digit branch suffix |
| Full EORI | GB123456789000 | What goes on customs declarations |
Businesses that are not VAT-registered still receive a GB + 12-digit number, but
it is generated by HMRC rather than derived from a VAT number. Northern Ireland numbers follow
the identical structure with the XI prefix. A common cause of rejected declarations
is quoting the bare VAT number instead of the full EORI — always use the complete
GB…000 string, and see our EORI format guide
for how other countries structure theirs.
How to check a UK EORI number
HMRC runs an official EORI validation service for GB numbers. Our
free EORI checker queries it directly: enter any
GB number and you get an instant answer, including the registered business name
and address where the trader has consented to publication.
Two things catch people out:
- GB numbers do not appear in the EU database. The European Commission's EOS/EORI validation tool only covers EU and XI numbers. A GB number showing "not valid" there is normal — it must be checked against HMRC instead. Our checker routes each prefix to the right database automatically.
- New numbers can take a few hours to propagate. If you have just received your EORI and it fails validation, wait a few hours and try again before contacting HMRC.
Lost track of your number? HMRC auto-issued GB EORIs to most VAT-registered businesses around Brexit, so check old HMRC letters first — our find your EORI number guide lists every place it may be hiding before you apply for a new one.
Cost, processing time and validity
| Cost | Free — HMRC never charges for EORI registration |
| Processing time | Usually instant; up to 5 working days if HMRC runs extra checks |
| Validity | Indefinite — one EORI per legal entity for the life of the business |
| Where to apply | GOV.UK, via your Government Gateway account |
| Who can apply | Limited companies, sole traders, partnerships, charities — any entity moving goods |
Beware of third-party websites charging £50–£100 to "register your EORI". They simply forward the same free GOV.UK form. Apply directly with HMRC — the full walkthrough is in our application guide.
What changed with Brexit?
Until 31 December 2020, UK businesses held EU EORI numbers with the GB prefix, valid across the whole EU. When the transition period ended, those numbers left the EU system:
- GB numbers became purely national UK identifiers, administered by HMRC and valid only for UK declarations.
- The XI prefix was created so Northern Ireland traders could keep filing EU-side declarations under the Northern Ireland Protocol, now the Windsor Framework. XI numbers are issued by HMRC but recognised in EU systems.
- UK businesses trading in the EU now need a separate EU EORI from a member state if they act as importer or exporter of record on the EU side.
The practical rule of thumb: GB for Great Britain, XI for Northern Ireland–EU flows, and an EU number if you clear customs inside the EU. If Northern Ireland trade affects you, our XI EORI guide covers eligibility and how to add an XI number to an existing GB registration.
Common UK EORI problems (and fixes)
- "EORI not valid" at the border. Usually a typo, a bare VAT number quoted
instead of the full
GB…000, or a brand-new number that has not propagated yet. Validate the exact string your forwarder is using. - Import VAT not appearing on your statements. Your EORI may not be linked to your VAT registration — contact HMRC to link them so postponed VAT accounting works.
- Courier asks for an EORI you don't have. DHL, FedEx and UPS cannot clear commercial goods without one. Apply immediately (it is often instant) rather than paying the courier's broker to clear under a workaround.
- Two numbers after a company restructure. Each legal entity gets exactly one GB EORI. If you incorporated your sole-trader business, the new company needs its own number — the old one does not transfer.