Economic Operators Registration and Identification (EORI)

This guidance provides information on the correct use and understanding of the EORI system in the United Kingdom.

• Introduction

  Background, objective and definitions.

• Who should register for an EORI number

  Information on who is and who is not required to register for an EORI number.

• Place of registration

  Information on EORI to register for based on country you import to or export from.

• Multinational companies and companies based in both GB and NI

  Information on which country should issue EORI number.

• VAT groups and divisions

  EORI requirements for VAT groups and divisions.

• Applying for a decision

  Information on getting a legal decision from HMRC.

• Other registration cases

  Information on cases that carry out customs legislation activities and registration may be required.

• Registration process

  Information on how to register for an EORI.

• Finding and checking an EORI

  Information on how to find and check an EORI.

• Other information

  Information on unauthorised use, guidance, when to contact HMRC and how to get advice.