You may need an Economic Operators Registration and Identification number ( EORI number) if you move goods: between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU ) between Great Britain and Northern Ireland between Great Britain and the Channel Islands between Northern Ireland and countries outside the EU This guide is also available in Welsh (Cymraeg) . You will also need an EORI number to register for an export licence . You do not need an EORI number if you’re moving goods that are both: not controlled goods for personal use only If your business is based (‘established’) in the country you’re moving goods to or from To get an EORI number, your business usually needs to have premises based in the country you want to import to or export from - this is called ‘being established’. Your premises needs to be one of the following: a registered office a central headquarters a permanent business establishment - premises where some of your customs-related activities take place and your HR and technical resources are permanently located If your business is not based in the country you’re moving goods to or from You should still get an EORI number if you’re: making a customs declaration for transit making a customs declaration for temporary admission applying for a customs decision making an entry summary declaration making an exit summary declaration making a temporary storage declaration getting a customs guarantee for temporary admission or re-export declarations acting as a carrier for transporting goods by sea, inland waterway or air acting as a carrier connected to the customs system and you want to get notifications regarding the lodging or amendment of entry summary declarations established in a common transit country where the declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration If you’re not eligible to apply for an EORI number yourself, you’ll need to appoint someone to deal with customs on your behalf. The person you appoint will need to get the EORI number instead of you. If you’re based in the Channel Islands and you move goods to or from the UK, you do not need an EORI number. You’ll need an EORI number if you use HMRC’s customs systems like Customs Handling of Import and Export Freight (CHIEF). When you’ll need your EORI number You’ll need your EORI number if you: appoint someone to deal with customs on your behalf and are ‘established’ in the country you’re importing to or exporting from make customs declarations - check if you’re eligible to make a customs declaration use customs systems, such as the CHIEF system and the Import Control System Northern Ireland ( ICS NI ) apply for a customs decision

Check which EORI number you need

Which type of EORI number you need and where you get it from depends on where you’re moving goods to and from. You may need more than one. If you do not have the right EORI number, you may have delays at customs and increased costs, for example your goods may have to be stored until you get an EORI . If you’re moving goods to or from Great Britain If you move goods to or from Great Britain you must get an EORI number that starts with GB. If you already have an EORI number and it does not start with GB, you must apply for a GB EORI number . If you’re moving goods to or from Northern Ireland You may also need an EORI number starting with XI if you move goods to or from Northern Ireland . You do not need an EORI number starting with XI if you already have an EORI number from an EU country. If your business will be making declarations or getting a customs decision in the EU To make a declaration or get a customs decision in the EU you will need either: an EORI number from an EU country an EORI number beginning with XI and a permanent business establishment in Northern Ireland You will need to contact the customs authority in an EU country if you need an EU EORI number. If you cannot get an EORI number that can be used in the EU , you will need to appoint someone to deal with customs on your behalf .

If you move goods to or from Northern Ireland

You will usually need an Economic Operators Registration and Identification number ( EORI number) that starts with XI to do any of the following: move goods into Northern Ireland from Great Britain (England, Scotland and Wales) move goods from Northern Ireland to another non- EU country make a declaration in Northern Ireland apply for a customs decision in Northern Ireland You only need to declare certain goods you move from Northern Ireland to Great Britain. Check if you need to make an export declaration and will need an EORI number that starts with XI. Only people or organisations based in Northern Ireland or the EU can be named as the ‘declarant’ on import and export declarations made in Northern Ireland. When you do not need an EORI number that starts with XI You do not need an EORI number that starts with XI if any of the following apply: you already have an EU EORI number you only move goods on the island of Ireland or between Northern Ireland and an EU country your business is ‘established’ (has premises) in an EU country but not in Northern Ireland - in this case, you must apply in the EU country If your business is not established (has no premises) in Northern Ireland or the EU You need to register with the customs authorities of the place where you first make a declaration or apply for a decision. How to apply Find out how to apply for an XI EORI number . Get help and advice if you move goods between Great Britain and Northern Ireland Sign up for the Trader Support Service to get advice on EORI numbers and moving goods between Great Britain and Northern Ireland. Find more guidance on moving goods to and from Northern Ireland .

Report a change or cancel an EORI number

How you report a change of circumstances depends on: if you’re VAT registered what type of EORI number the change is about (GB or XI) If you’re VAT registered There are different steps depending on whether you cancelled your VAT registration or changed some of your details. If you cancelled your VAT registration HMRC will cancel your EORI number at the same time. You’ll no longer be able to use: customs authorisations you have (for example, your UK Internal Market System authorisation) licences linked to your EORI number If you still need an EORI number, you’ll need to reapply for one . To keep using your customs authorisations, contact the supervising office for your type of authorisation. The details will be on the letter you got when you were granted authorisation. To keep using any licences, contact the government department that issued the licence. If you changed your details If you change any of the following, tell HMRC through your VAT online account so they can update your EORI record: business name business address trading name business telephone number For any other changes or if you’re not VAT registered, you’ll need to fill in a different form. There are separate forms for EORI numbers starting with GB and EORI numbers starting with XI. For EORI numbers that start with GB To update your details, fill in the change of circumstance form for a GB EORI . To cancel your number, fill in the cancel GB EORI form . You’ll need to sign in to use these services. If you do not already have sign in details, you’ll be able to create them. If you ask for your EORI number that starts with GB to be cancelled, your EORI number that starts with XI will also be cancelled. For EORI numbers that start with XI Fill in a change of circumstance form for an XI EORI to update your: Permanent Business Establishment in Northern Ireland European Union VAT Reference number Standard Industrial Classification code EU EORI Validation checker details You can also use this form to cancel an EORI number that starts with XI. To update any other details, fill in the change of circumstance form for a GB EORI . You’ll need to sign in to use these services. If you do not already have sign in details, you’ll be able to create them. If you cannot use the form Contact import and export: general enquiries .

If you have a question about an EORI number, you can fill in an enquiry form . You’ll get a reply within 5 working days. Wait 5 working days before contacting HMRC about the status of your application for an EORI number. If you have any other questions about applying for an EORI number or need any other help, contact import and export: general enquiries . If they cannot answer your question they’ll pass it to the EORI team who will respond within 5 working days.

Get an EORI number

Who needs an EORI

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:

between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)
between Great Britain and Northern Ireland
between Great Britain and the Channel Islands
between Northern Ireland and countries outside the EU

This guide is also available in Welsh (Cymraeg).

You will also need an EORI number to register for an export licence.

You do not need an EORI number if you’re moving goods that are both:

not controlled goods
for personal use only

If your business is based (‘established’) in the country you’re moving goods to or from

To get an EORI number, your business usually needs to have premises based in the country you want to import to or export from - this is called ‘being established’. Your premises needs to be one of the following:

a registered office
a central headquarters
a permanent business establishment - premises where some of your customs-related activities take place and your HR and technical resources are permanently located

If your business is not based in the country you’re moving goods to or from

You should still get an EORI number if you’re:

making a customs declaration for transit
making a customs declaration for temporary admission
applying for a customs decision
making an entry summary declaration
making an exit summary declaration
making a temporary storage declaration
getting a customs guarantee for temporary admission or re-export declarations
acting as a carrier for transporting goods by sea, inland waterway or air
acting as a carrier connected to the customs system and you want to get notifications regarding the lodging or amendment of entry summary declarations
established in a common transit country where the declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration

If you’re not eligible to apply for an EORI number yourself, you’ll need to appoint someone to deal with customs on your behalf. The person you appoint will need to get the EORI number instead of you.

If you’re based in the Channel Islands and you move goods to or from the UK, you do not need an EORI number. You’ll need an EORI number if you use HMRC’s customs systems like Customs Handling of Import and Export Freight (CHIEF).

When you’ll need your EORI number

You’ll need your EORI number if you:

appoint someone to deal with customs on your behalf and are ‘established’ in the country you’re importing to or exporting from
make customs declarations - check if you’re eligible to make a customs declaration
use customs systems, such as the CHIEF system and the Import Control System Northern Ireland (ICS NI)
apply for a customs decision

View a printable version of the whole guide

Step 1 Check if you need to follow this process
Follow these steps if you're moving goods permanently to:
- England, Wales or Scotland (Great Britain) from a country outside the UK
- Northern Ireland from a country outside the UK and the EU
What you need to do is different if you are:
Step 2 Get your business ready to import
You need an Economic Operators Registration and Identification number (EORI number) that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI number that does not start with GB.

If you move goods to or from Northern Ireland you may need one that starts with XI.
1. You are currently viewing: Get an EORI number
There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.
1. Find out about using simplified declaration procedures
2. Check if Authorised Economic Operator status is right for you
and Check the business sending you the goods can export to the UK
The business sending you the goods may need:
- to make an export declaration in their country
- licences or certificates to send goods to the UK
Check whoever is sending the goods is able to export them from their country.
Step 3 Decide who will make customs declarations and transport the goods
You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

Most businesses that import goods use a transporter or customs agent.
1. Find out how to hire someone to deal with customs for you
Step 4 Find out the commodity code for your goods
You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence.

Your customs agent or transporter might be able to help you with this.
1. Find the right commodity code for your goods
and Work out the value of your goods
When you make your import declaration, you’ll need to include the value of your goods - this helps work out how much duty and VAT you’ll need to pay.
1. Work out the value of your goods for customs
Step 5 Find out if you can reduce your Customs Duty
You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from.
1. Find out if you can pay a lower rate of Customs Duty because of a trade agreement
You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.
1. Check other ways you can pay a lower rate of Customs Duty
and Find out if you can delay your Customs Duty
You may be able to delay sending information about goods or paying Customs Duty.
1. Check if you can delay your Customs Duty
Step 6 Check if you need a licence or certificate for your goods
There are special rules and you may need to get licences or certificates if you are importing any of the following:
Step 7 Check the labelling, marking and marketing rules
1. Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods
Step 8 Get your goods through customs
If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.
1. Make an import declaration yourself and get your goods cleared by UK customs
Step 9 Claim a VAT refund
If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your Import VAT Certificate (C79).
1. Find out how to claim a VAT refund
Step 10 If you paid the wrong amount of duty or rejected the goods
If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.
1. Find out how to claim a refund or make a claim for rejected imports
If you paid too little Customs Duty or import VAT, report it to HMRC.
1. Find out how to tell HMRC you’ve underpaid and pay the difference
Step 11 Keep invoices and records

You must keep records of commercial invoices and any customs paperwork, including your Import VAT Certificate (C79).

If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.

Get an EORI number

Who needs an EORI

If your business is based (‘established’) in the country you’re moving goods to or from

If your business is not based in the country you’re moving goods to or from

When you’ll need your EORI number

Step 1 Check if you need to follow this process

Step 2 Get your business ready to import

and Check the business sending you the goods can export to the UK

Step 3 Decide who will make customs declarations and transport the goods

Step 4 Find out the commodity code for your goods

and Work out the value of your goods

Step 5 Find out if you can reduce your Customs Duty

and Find out if you can delay your Customs Duty

Step 6 Check if you need a licence or certificate for your goods

Step 7 Check the labelling, marking and marketing rules

Step 8 Get your goods through customs

Step 9 Claim a VAT refund

Step 10 If you paid the wrong amount of duty or rejected the goods

Step 11 Keep invoices and records

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Get an EORI number

Who needs an EORI

If your business is based (‘established’) in the country you’re moving goods to or from

If your business is not based in the country you’re moving goods to or from

When you’ll need your EORI number

Part of Import goods into the UK: step by step

Step 1: Check if you need to follow this process

Step 2: Get your business ready to import

and Check the business sending you the goods can export to the UK

Step 3: Decide who will make customs declarations and transport the goods

Step 4: Find out the commodity code for your goods

and Work out the value of your goods

Step 5: Find out if you can reduce your Customs Duty

and Find out if you can delay your Customs Duty

Step 6: Check if you need a licence or certificate for your goods

Step 7: Check the labelling, marking and marketing rules

Step 8: Get your goods through customs

Step 9: Claim a VAT refund

Step 10: If you paid the wrong amount of duty or rejected the goods

Step 11: Keep invoices and records

Also part of

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

Step 1 Check if you need to follow this process

Step 2 Get your business ready to import

Step 3 Decide who will make customs declarations and transport the goods

Step 4 Find out the commodity code for your goods

Step 5 Find out if you can reduce your Customs Duty

Step 6 Check if you need a licence or certificate for your goods

Step 7 Check the labelling, marking and marketing rules

Step 8 Get your goods through customs

Step 9 Claim a VAT refund

Step 10 If you paid the wrong amount of duty or rejected the goods

Step 11 Keep invoices and records