The UK EORI Number: What is it and how to apply?
Apr 17, 2024
The world of international trade is exciting and lucrative, but with new geography comes significant red tape. For businesses in the UK that import or export goods, understanding the Economic Operators Registration and Identification (EORI) number is an important part of navigating the British regulatory environment.
This blog serves as a comprehensive guide that explains what EORI numbers are, who needs them, and how to obtain one in the United Kingdom.
What is an EORI number?
An EORI (Economic Operator Registration and Identification) number is a unique 12 or 17-digit identification number issued by HMRC (His Majesty's Revenue and Customs). It acts like a passport for your business, allowing customs authorities to track and identify the business when moving goods between the UK and other countries.
Who needs an EORI number in the UK?
If your UK-based business is involved in any of the following activities, you'll need an EORI number
Importing goods from anywhere in the world, including the EU (post-Brexit).
Exporting goods to any country outside the United Kingdom
Moving goods between Great Britain (England, Scotland, and Wales) and Northern Ireland.
Moving goods from the Channel Islands (Jersey and Guernsey) to the UK or vice versa.
Using HMRC's customs systems, like CHIEF (Customs Handling of Import and Export Freight).
Additionally, an EORI number is necessary to register for an export license on SPIRE. However, an EORI number is not needed when moving uncontrolled goods for personal use only.
Exemptions from EORI Numbers
While the EORI requirement is broad, some exemptions exist:
Individuals importing goods for personal use (not for resale) typically don't need an EORI number.
Businesses solely moving goods within Great Britain or Northern Ireland generally don't require an EORI number.
What are the types of EORI numbers?
There are three primary types of EORI numbers that UK traders should be familiar with when conducting international trade:
GB EORI Number: A GB EORI number is required for businesses moving goods between Great Britain and other countries, including the European Union.
XI EORI Number: An XI EORI number is necessary for businesses trading goods between Northern Ireland and non-EU countries.
EU EORI Number: An EU EORI number is needed for businesses moving goods between Northern Ireland and the EU, or if an EU-based business trades goods with the UK.
You can also use an XI EORI number in place of an EU-country EORI number, provided you have a permanent business establishment in Northern Ireland.
How to apply for an EORI Number in the UK:
UK-Based EORI Number Application Process UK-based businesses can apply for an EORI number through the gov.uk website. To get started:
Log in to your Government Gateway account: Access your existing Government Gateway account to begin the EORI number application.
Create an account if needed: If you don't have a Government Gateway account, you can easily create one during the application process.
How to apply for an EORI number starting with GB
To apply for an Economic Operators Registration and Identification number (EORI number), gather the following information:
Unique Taxpayer Reference (UTR): Locate your UTR by clicking here
Business start date and Standard Industrial Classification (SIC) code: Find these details in the Companies House register.
Government Gateway user ID and password: Ensure you have access to your account.
VAT number and registration date (if VAT-registered): Check your VAT registration certificate for these details.
National Insurance number: Required for individuals or sole traders.
Note: Non-UK-based businesses do not require a UTR, SIC code, or National Insurance number.
If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply. Click here to get started.
You’ll get your GB EORI number immediately unless HMRC needs to make any checks on your application. If they do, it can take up to 5 working days.
Apply for an EORI number starting with XI
Before you apply, check you’re eligible for an XI EORI number.
You must have applied for a GB EORI number before you can get an XI EORI number. Once you have your GB EORI number, you’ll need to fill in an XI EORI registration form.
When applying for an XI EORI number, you will also need:
XI VAT number: Provide this if your business has one.
EU-issued VAT numbers: Submit any VAT numbers issued by an EU country.
Proof of permanent business establishment in Northern Ireland: Include two documents, such as a bank statement or utility bill, demonstrating your business's establishment in the region.
Note: Proof of a permanent business establishment in Northern Ireland may not be necessary if:
Your GB EORI application lists a Northern Ireland address for your business establishment.
Your business is not based in Northern Ireland but requires an EORI number for specific purposes, such as making declarations or acting as a carrier.
You’ll get your XI EORI within 5 days.
How do I complete the application form?
You can fill in a GB or XI EORI application form via the gov.uk website. Collect all the details mentioned above and you’ll be able to submit the form.
If you are VAT-registered, you can use this form.
If you are not VAT-registered and want to export goods, you can use this form.
If you are not VAT-registered and want to import goods, you can use this form.
How to check EORI application status:
You can log into gov.uk using your government credentials and find the status of your EORI application
How long does it take to get a UK EORI number?
You’ll get your GB EORI number immediately unless HMRC needs to make any checks on your application. If they do, it can take up to 5 working days.
What is the cost of applying for a UK EORI number?
There are no fees charged by the UK government for applying for an EORI number.
Maintaining EORI number accuracy
It's crucial to keep your EORI number information up-to-date. Inform HMRC of any changes to your business name, address, or trading activities to ensure the accuracy of your EORI records.
Conclusion: Navigating international trade with confidence
Understanding EORI numbers and obtaining one if necessary is a vital step for UK businesses venturing into the world of international trade. By following the steps outlined in this blog post, you can ensure your business is properly equipped to handle imports and exports seamlessly.
Remember, an EORI number is a key tool for navigating customs regulations and facilitating a smooth international trade experience. If you need help with Compliance in the UK, reach out to us:
