The Economic Operator Registration and Identification number — EORI, for short — is one of those pieces of customs paperwork that sounds trivial until you don't have one. At that point, it quietly stops everything. No declarations can be filed in your name. You cannot appear on a GMR. Imports sit at the border, exports can't be pre-lodged, and your warehouse team starts learning new swear words.
This guide walks through what an EORI is, the two types relevant to UK-EU trade, and how to avoid the most common application mistakes.
What an EORI actually is
At its simplest, an EORI is a unique ID that customs authorities use to identify a business that moves goods across a border. It's what ties your commercial identity — the company name, registered address, VAT position — to a declaration. A single EORI is used by HMRC, by port systems and by GVMS, so once you have the right number correctly linked, the same ID flows through every system you touch.
Crucially, an EORI is linked to a legal entity, not to a trading name or a website. If you trade through multiple UK companies, each company that is named on declarations needs its own EORI.
GB EORI — the one most UK businesses need
A GB EORI is the standard UK mainland number. The format is GB followed by your VAT number, with 000 appended at the end if you're VAT-registered (for example GB123456789000). If you're not VAT-registered, HMRC issues a GB EORI that isn't tied to a VAT number but still starts with GB.
You need a GB EORI if you:
- Import goods into Great Britain (England, Scotland, Wales)
- Export goods from Great Britain
- Are named as declarant, exporter or importer on a GB declaration
The application is made through your Government Gateway account. HMRC typically issues the number within a few working days if the business data is clean and your company registration details match what's already held in their systems.
XI EORI — the Northern Ireland one
A separate XI EORI exists for movements linked to Northern Ireland under the Windsor Framework. You need an XI EORI if you:
- Move goods between Great Britain and Northern Ireland in either direction
- Move goods between Northern Ireland and the European Union
- Make declarations under the UK Internal Market Scheme or other Northern Ireland-specific facilitations
The XI number format is XI followed by your VAT number (again with 000 appended if VAT-registered). HMRC requires more evidence for XI EORIs than for GB: a permanent business establishment in the UK and additional supporting documents are standard asks. Applications take longer as a result — it is not unusual to wait a couple of weeks.
The common application traps
Five issues cause more than half of the delayed EORI applications we see.
1. Company details don't match Companies House. HMRC cross-references the registered name and address against Companies House. A trading name, a P.O. box address or a recently changed registered office that hasn't been reflected in HMRC's VAT record will stall the application.
2. VAT number not yet registered. If you have only just registered for VAT, HMRC's EORI team may not yet see you as VAT-registered. In that case you either wait or apply for a non-VAT-linked EORI and tie it to VAT later.
3. Missing proof for the XI application. Overseas businesses in particular underestimate the evidence burden: passport copies of directors, proof of a permanent UK establishment, and lease/utility evidence for that establishment.
4. Applying in the wrong name. A freight forwarder applying "on behalf of" a client using the forwarder's own Government Gateway account will usually be declined. The client company must apply under its own credentials.
5. Forgetting to link the EORI to downstream systems. Once the EORI is issued, it needs to be linked to your CDS subscription and, if you'll appear on GMRs, to the GVMS account used to create them. An unlinked EORI that technically exists can still fail declarations.
What to do if HMRC queries your application
HMRC will send a query if they cannot automatically verify your details. The worst response is silence. Reply promptly, provide exactly the documents requested, and keep a paper trail — we have seen applications sit unprocessed for weeks purely because a response went to a shared inbox that nobody checked.
If you're still stuck after two response cycles, a customs intermediary can usually escalate via the dedicated EORI team. That's not a workaround, it's the normal path once the basic form has failed twice.
After you have the number
Two final housekeeping tasks once the EORI arrives:
- Share the number with every broker, forwarder and GVMS partner who acts for you. Put it on your template commercial invoices so it flows automatically onto declarations.
- Store a copy of the HMRC issue letter securely. It's occasionally requested during audits, and HMRC won't reprint it for you.
A correctly set up EORI fades into the background — which is exactly what customs paperwork should do. The time to deal with it is well before your first shipment.