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What is an EORI number and do you need one?

An EORI number identifies your business to customs when goods cross a border. UK numbers start with GB followed by 12 digits, usually your VAT number plus 000; Northern Ireland uses XI. You need one to import or export goods, not for services.

Reviewed 18 August 2026 · Software guidance, not tax advice.

What an EORI number is for

An EORI (Economic Operators Registration and Identification) number is a unique reference that customs authorities use to identify your business. When you move goods into or out of the UK, you must quote this number on customs declarations. It links your business to your customs records, making it easier to track shipments and calculate duties.

Think of it as a customs ID for your company. Without it, you cannot legally import or export goods. It is not needed for services – only for physical goods crossing borders.

GB and XI formats

UK EORI numbers come in two formats, depending on where your business is based:

  • GB EORI: Starts with 'GB' followed by 12 digits. If you have a UK VAT number, it is usually your VAT number with '000' added at the end. For example, if your VAT number is GB123456789, your EORI would be GB123456789000.
  • XI EORI: Starts with 'XI' followed by 12 digits. This is for businesses in Northern Ireland, because of the Northern Ireland Protocol. It allows goods to move freely between Northern Ireland and the EU.

If you are VAT-registered, your EORI number is often automatically issued when you register for VAT, but you should check. If you are not VAT-registered, you can still apply for an EORI.

Who needs one

You need an EORI number if you:

  • Import goods into the UK from any country
  • Export goods from the UK to any country
  • Move goods through the UK in transit
  • Are involved in customs declarations, even if you use a customs agent

You do not need one if you only provide services, or if you only buy or sell goods within the UK. If you are unsure, check with HMRC or your customs agent.

How to apply

Applying for an EORI number is free and done online through HMRC. You will need your business details, such as your company name, address, and VAT number if you have one. The process usually takes a few minutes, and you get your number immediately in most cases.

If you are already VAT-registered, you may have been given an EORI automatically – check your VAT registration letter or online account. If not, apply directly.

For Northern Ireland businesses, you may need both a GB and an XI EORI, depending on your trading patterns. HMRC will advise you during the application.

Checking an EORI number is valid

Before trading with a new supplier or customer, it is wise to check their EORI number is valid. You can use our free EORI check tool to verify a number quickly. This helps avoid delays at customs and ensures you are dealing with a legitimate business.

You can also check VAT numbers using our VAT number checker or read our guide on how to check a VAT number. These tools are part of TaxCheckIt's suite of verification services.

Remember, an EORI number is essential for customs, but it is not the same as a VAT number. Keep both safe and use them correctly to keep your imports and exports running smoothly.

Frequently asked questions

Is an EORI the same as a VAT number?
No. A VAT number is for VAT purposes, while an EORI number is for customs. They are linked – your EORI often includes your VAT number – but they serve different functions. You can be VAT-registered without needing an EORI if you don't trade goods internationally.
How long does it take to get an EORI?
If you apply online, you usually get your EORI number immediately. In some cases, HMRC may need to verify your details, which can take a few days. It's free to apply.
Do I need an EORI to sell on Amazon EU?
If you are selling goods on Amazon EU and you are sending them from the UK, you will need an EORI number to clear customs. If you are using Amazon's fulfilment services, they may handle customs, but you still need your own EORI for the import. Check with Amazon for specific requirements.