If your business is going to ship physical goods into or out of the UK, you’ll need an Economic Operators Registration and Identification (EORI) number. An EORI number is a unique ID, issued by His Majesty’s Revenue and Customs (HMRC), that identifies your business on every customs declaration you file. The Customs Declaration Service (CDS) will only process a declaration if it’s tied to a valid EORI number. If you don’t have one, your goods will sit at the border until you get one.

Below, we’ll go over what an EORI number is, who needs one, and when Northern Ireland’s separate rules apply.

Key Takeaways

• A UK EORI number is a unique ID typically built from your value-added tax (VAT) registration number, and formatted with a “GB” prefix and “000” at the end.

• Only businesses that physically move goods across a customs border need a UK EORI number, while businesses engaged in other international commerce might not.

• Trade with Northern Ireland often requires a second, separate registration called an XI EORI number.

What is an EORI number in the UK?

An EORI number in the UK is a unique ID that HMRC assigns to businesses and individuals who move goods across the UK border. Customs authorities use EORI numbers to track shipments, apply tariffs, and match each declaration to the right business. A UK EORI number is usually based on your value-added tax (VAT) registration number, with a “GB” prefix at the beginning and “000” added to the end.

Why do UK businesses need an EORI number?

UK businesses need EORI numbers so that their shipments can clear customs. UK EORI numbers have existed since 2009, but they became mandatory for cross-border trade on January 1, 2021, when the UK separated from the EU and became its own customs territory. Now any shipment that crosses the UK border needs a customs declaration attached to a valid EORI number.

Since 2024, these declarations have run through the Customs Declaration Service (CDS), which replaced the older Customs Handling of Import and Export Freight (CHIEF) system. CDS checks your business’s EORI number against HMRC’s records before processing your shipment. Without a correct number, it will reject the declaration.

Your EORI number is also how HMRC ties you to postponed VAT accounting, which is the scheme that lets you account for import VAT on your regular VAT return, so you don’t have to pay it up front at the border. Your monthly postponed VAT statements are generated against your EORI number. Customs agents and freight forwarders also need your EORI number to act on your behalf.

Who needs a UK EORI number?

Any business that moves physical goods across a customs border needs a UK EORI number. This includes some, but not all, businesses that trade in the UK.

The following businesses need a UK EORI number:

• Businesses importing goods into the UK: Any business that brings in stock, components, or raw materials from outside the UK needs a UK EORI number to move those goods through customs.

• Businesses exporting goods from the UK: Businesses that ship products from the UK to the EU, the US, or anywhere else outside the UK require the same registration.

• Businesses using a customs agent or a freight forwarder: If another party files declarations on a business’s behalf, that party must use the business’s EORI number.

• Sole traders and small businesses trading physical goods: A sole trader shipping handmade goods to a customer outside the UK needs an EORI number just as a large importer does.

Businesses moving goods through or into Northern Ireland often need a second registration on top of their standard UK EORI number called an XI EORI number. We’ll discuss this ID in more detail below.

How do you apply for a UK EORI number?

You can apply for an EORI number using the gov.uk application portal. Here’s how.

1. Gather your details

You’ll need your VAT number, if you’re registered; Unique Taxpayer Reference (UTR); business start date; Standard Industrial Classification (SIC) code; National Insurance number (NINO), if you’re an individual or a sole trader; and Government Gateway user ID.

2. Submit the online application

Complete the online application at gov.uk. Once you submit it, HMRC’s system will automatically check your details against its existing records.

3. Wait for confirmation

Applications generally come back quickly. If HMRC needs to verify something manually, confirmation can take up to five working days.

4. Save your EORI number

You’ll need to include your EORI number on every customs declaration, so make sure it’s accessible to your finance or logistics team.

Do you need a separate EORI number in Northern Ireland?

Under the Windsor Framework, Northern Ireland follows certain EU customs rules for goods even though it is still part of the UK’s customs territory. Northern Ireland’s EORI number is called an XI EORI number, and, like a UK EORI number, it’s available through gov.uk.

You’ll need an XI EORI number if you:

• Move goods between Northern Ireland and any non-EU countries: This includes Great Britain, which counts stock transfers (i.e., internal movement of inventory) as goods in either direction.
  
• Make customs declarations in Northern Ireland: The Trader Support Service (TSS) is a free, government-backed service that helps businesses moving goods between Great Britain and Northern Ireland make their customs declarations.
  
• Get a customs decision from a UK authority that applies in Northern Ireland: This includes rulings on tariff classification or origin that carry over into Northern Ireland’s customs treatment.
  

It’s important to understand how the Windsor Framework works for goods moving from Great Britain into Northern Ireland. Goods staying within the UK internal market travel through a “green lane” with lighter checks. Goods that might enter the EU single market are routed through a “red lane,” where full customs controls apply. Your XI EORI number will tie each shipment to the right lane.

A UK or XI EORI number won’t cover declarations filed inside an EU member state. If you expect to trade with the EU, find out if you’ll also need an EU EORI number.

How is an EORI number different from a VAT number?

Your EORI number and your VAT number matter to different authorities and serve different purposes. Your EORI number identifies your business to customs authorities when physical goods cross a border. Your VAT number identifies your business to HMRC for charging, collecting, and reclaiming VAT on what you sell.

If your business doesn’t import or export physical goods, you can be VAT-registered and not need an EORI number. The opposite is also true: if your business is below the VAT registration threshold, you might still need an EORI number if you move goods internationally. In that case, HMRC would issue your EORI number based on your UTR rather than on a VAT number.

How does selling internationally with a payment provider fit into your EORI number setup?

Your EORI number governs how goods clear customs. It does not impact how you get paid for them, but the two processes are closely linked in practice, since businesses that need an EORI number are also collecting payments from customers outside the UK.

Your payment provider handles the transaction side. Accepting international payments through a provider such as Stripe means you can charge customers in their own currency, support a range of payment methods and digital wallets, and settle funds without reconciling every cross-border sale yourself.

How Stripe Payments can help

Stripe Payments provides a unified, global payments solution that helps any business—from scaling startups to global enterprises—accept payments online, in person, and around the world.

Stripe Payments can help you:

• Optimize your checkout experience: Create a frictionless customer experience and save engineering time with prebuilt payment user interfaces (UIs), access to 125+ payment methods, and Link, Stripe’s consumer network.

• Expand to new markets faster: Reach customers worldwide and reduce the complexity and cost of multicurrency management with cross-border payment options, available in 195 countries across 135+ currencies.

• Unify payments in person and online: Build a unified commerce experience across online and in-person channels to personalize interactions, reward loyalty, and grow revenue.

• Improve payments performance: Increase revenue with a range of customizable, easy-to-configure payment tools, including no-code fraud protection and advanced capabilities to improve authorization rates.

• Move faster with a flexible, reliable platform for growth: Build on a platform designed to scale with you, with 99.999% historical uptime and industry-leading reliability.

Learn more about how Stripe Payments can power your online and in-person payments, or get started today.

FAQs about an EORI number in the UK