What is an EORI?
EORI stands for Economic Operators Registration and Identification. It is a unique identifier issued by a customs authority and used to identify the party responsible for a customs declaration — the importer, exporter, principal in transit, and so on.
If you are moving commercial goods to or from the UK, you need an EORI. Without one, HMRC will not accept your declaration on CDS (for imports/exports) or NCTS (for transit). The goods are stuck.
GB EORI vs XI EORI
The UK currently issues two EORI types:
- GB EORI — for movements into, out of, or within Great Britain (England, Scotland, Wales)
- XI EORI — for movements involving Northern Ireland
If you only move goods to/from Great Britain, you need a GB EORI only.
If you move goods to/from Northern Ireland — even if your business is based in Great Britain — you also need an XI EORI. Both numbers are tied to your business and used in different parts of the same declarations.
Who needs an EORI?
You need an EORI if you are:
- A UK business importing or exporting goods
- A non-UK business moving goods to or from the UK (you can hold a GB EORI as an overseas trader)
- An individual importing personal goods commercially
- A principal lodging transit declarations on NCTS
You do not need an EORI for purely personal-use goods imported by post within personal allowances. The moment commercial declarations come into play, you need one.
What you need before you apply
For a GB EORI application, you will typically need:
- Your UTR (Unique Taxpayer Reference) for the business or sole trader
- The VAT number if you are VAT registered
- Companies House registration number if applicable
- The business start date
- Your business address, contact name, email and phone
For an XI EORI, HMRC also expects to see a permanent business establishment in Northern Ireland or a clear reason that connects you to NI movements (e.g. a regular customer there).
The application itself
The HMRC EORI application is online and free. You log in with a Government Gateway account (or create one), confirm whether you are registering for VAT-registered or non-VAT-registered trade, fill in the details above and submit.
If everything is in order:
- Most GB EORI numbers are issued in 3–5 working days
- XI EORI applications can take longer — anywhere from a few days to a few weeks — if HMRC needs to confirm your NI link
You receive the EORI number by email. It is always your VAT number prefixed with GB (or XI), followed by 000 if you are VAT-registered — e.g. GB123456789000.
Common mistakes that delay an EORI
- Applying with a Government Gateway account that does not have business authority
- Mismatched business name vs Companies House record
- Wrong business start date
- Applying for XI EORI without a permanent establishment in NI
- Forgetting to register for VAT first when needed
Each of these triggers a manual check at HMRC and adds days (sometimes weeks) to the turnaround.
What we do
We review your business setup, confirm whether you need GB only or GB + XI, complete the application on your behalf using your Government Gateway, and follow up with HMRC if the application stalls. For most clients, we have the EORI number active within a week — ready for your first transit, import or export declaration. Get in touch and we will start the process today.