Goods get held at the UK border when the trader has no Economic Operators Registration and Identification (EORI) number. Customs cannot clear a shipment without one. This guide explains what a UK EORI number is, who needs one, the GB and XI types, and how to apply free through the official GOV.UK EORI service.
The rules below reflect current GOV.UK guidance as of 2026. They cover post-Brexit changes, exemptions, both application routes, and how to check your status.
What is an EORI number?
An EORI number is a unique identifier that customs authorities use to track traders on declarations. GB EORIs are issued free by His Majesty’s Revenue and Customs (HMRC), per GOV.UK. The format is the letters GB (or XI) followed by 12 digits, for example GB123456789000. For businesses registered for Value Added Tax (VAT), the first 9 digits match the VAT registration number.
Think of it as a passport for your business at the border. GOV.UK confirms a GB or XI EORI is 14 characters in total: the 2-letter prefix plus 12 digits. An XI EORI carries the same 12 digits as your GB EORI, only with the XI prefix. HMRC issues GB and XI numbers; EU member states issue their own EORIs with country-specific prefixes.
How did Brexit change EORI numbers?
Since 1 January 2021, only GB-prefixed EORI numbers are accepted for moving goods into or out of Great Britain (GB), according to GOV.UK. A UK business that once relied on an EU EORI now needs a GB one. Brexit also introduced the XI prefix for Northern Ireland and retired the old CHIEF (Customs Handling of Import and Export Freight) system in favour of CDS (Customs Declaration Service).
| Date | Change | Source |
|---|---|---|
| 1 January 2021 | GB prefix restricted to Great Britain; XI prefix introduced for Northern Ireland | GOV.UK (HMRC imports manual) |
| 30 September 2022 | CHIEF closed for import declarations; CDS required from 1 October 2022 | GOV.UK |
| 27 February 2023 | Windsor Framework agreed, governing NI goods movements and the XI EORI | GOV.UK |
| 4 June 2024 | Final export declaration cutover from CHIEF to CDS | GOV.UK |
The Windsor Framework introduced the UK Internal Market Scheme (UKIMS) green lane for GB-to-Northern Ireland (NI) goods. It governs the continued use of the XI EORI.
Who needs an EORI number in the UK?
You need a GB EORI number if you move goods between Great Britain and any other country including the EU, between Great Britain and Northern Ireland, or between Great Britain and the Channel Islands, per GOV.UK. You also need one to make customs declarations on CDS or to register for a customs export licence. Using a freight forwarder does not remove this requirement.
The trader of record still needs its own EORI even when a customs agent files the declaration. Common triggers include:
- Importing goods into GB from anywhere, including the EU.
- Exporting goods from GB to any country outside the UK.
- Moving goods between GB and Northern Ireland in certain circumstances.
- Making declarations on the Customs Declaration Service.
Who is exempt from needing an EORI number?
You do not need an EORI number to move non-controlled goods for personal use only, GOV.UK confirms. Businesses moving goods entirely within Great Britain, or entirely within Northern Ireland, are generally exempt. Services-only businesses with no physical goods crossing borders do not need one. Charities and one-off private shipments usually fall outside the requirement too.
What are the types of EORI numbers?
Three EORI types matter for UK-connected traders: GB, XI, and EU. A GB EORI works for UK customs only. An EU EORI works across all 27 EU member states. An XI EORI covers Northern Ireland movements under the Windsor Framework. The table below compares prefix, format, issuer, and where each is valid.
| Type | Format | Issuer | Where valid | Source |
|---|---|---|---|---|
| GB EORI | GB + 12 digits (e.g. GB123456789000), 14 characters total | HMRC | UK customs only | GOV.UK |
| XI EORI | XI + the same 12 digits as the GB EORI | HMRC | Northern Ireland movements | GOV.UK |
| EU EORI | Country code + up to 15 alphanumeric characters (e.g. FR, DK) | EU member state customs authority | All 27 EU member states | European Commission |
The EU EORI covers EU-wide trade with a single registration, per the European Commission. Northern Ireland movements sit with the XI EORI, not the EU EORI.
Do I need both GB and XI EORI numbers?
Trade only between Great Britain and the rest of the world needs a GB EORI only. Any goods touching Northern Ireland likely needs both a GB and an XI EORI, per GOV.UK. The XI EORI is always additional, never a replacement. You must hold a GB EORI first before applying for an XI one.
What is the difference between a UK and an EU EORI number?
A GB EORI works only for UK customs, while an EU EORI works across all 27 EU member states, per GOV.UK and European Commission guidance. A UK business acting as importer of record in the EU typically needs its own EU EORI. An XI EORI can substitute for an EU one only if you hold a permanent business establishment in Northern Ireland.
That substitution is not universal. Without a permanent NI establishment, a UK business importing into the EU registers for an EU EORI in the relevant member state.
How do you apply for an EORI number in the UK?
Apply free online through the GOV.UK “Get an EORI number” service using a Government Gateway user ID. Most applicants receive the number immediately, according to GOV.UK. You can create a Government Gateway account during the application. The checklist below shows the details a UK business needs before starting.
| Detail needed | Where to find it | Source |
|---|---|---|
| Unique Taxpayer Reference (UTR) | HMRC self-assessment records | GOV.UK |
| Business start date and Standard Industrial Classification (SIC) code | Companies House register | GOV.UK |
| Government Gateway user ID and password | Created during application if needed | GOV.UK |
| VAT number and registration date (if VAT-registered) | VAT registration certificate | GOV.UK |
| National Insurance number (sole traders) | HMRC records | GOV.UK |
How do you apply for an XI EORI number?
You must already hold a GB EORI before applying for an XI EORI, GOV.UK states. Check eligibility first, then complete the XI EORI registration form on the tax service. Provide your XI VAT number and any EU-issued VAT numbers. You also supply two documents proving permanent business establishment in Northern Ireland, such as a bank statement and a utility bill.
Proof of NI establishment is not required if your GB EORI application already lists an NI address, or if your business is not NI-based but needs the EORI for specific purposes such as making declarations or acting as a carrier.
Can a non-UK company get a UK EORI number?
Yes, a non-UK company can get a GB EORI, and often must when acting as importer or exporter of record in the UK. Non-established businesses apply through the same GOV.UK route without a UTR. They provide home-country company registration details instead. Such businesses may also need UK VAT registration and, in some cases, a customs representative.
A foreign business trading with the UK typically needs a GB EORI when it is the declarant on the customs entry. Sole traders and companies without a UK footprint follow the non-established taxable person path.
How long does it take to get an EORI number?
HMRC issues a GB EORI immediately in most cases, or within up to 5 working days if it runs checks, per GOV.UK. An XI EORI is issued within 5 working days. Application is free; the UK government charges no fee for an EORI number.
How do you check your EORI application status?
Sign in to GOV.UK with your Government Gateway credentials to view your EORI application status. To confirm an issued number is active, use the GOV.UK “Check an EORI number” service. XI EORIs are validated through the non-GB EORI checker, because they sit in the EU’s EORI database, per GOV.UK.
How Commenda Helps With UK Trade Compliance
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