EORI numbers
Who needs an EORI, which country issues it, what GB and XI mean, and the equivalents in the US and Canada.
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An EORI number identifies your business to customs across the EU, and a parallel GB number does the same in Great Britain. If you're moving commercial goods in or out of those territories, you need one before the goods move, and the Commission calls it mandatory for all types of customs operations in the EU. It's not a VAT number, though it can look like one.
Who needs which
| Business established in an EU country, trading with non-EU countries | EU EORI from that country |
|---|---|
| Business in England, Scotland or Wales moving goods internationally | EORI starting with GB |
| Business moving goods to or from Northern Ireland | Possibly an EORI starting with XI, as well as the GB one |
| Non-EU business lodging declarations or acting as carrier in the EU | EU EORI, from the country of first customs operation |
| Non-UK business making certain UK declarations, or acting as a carrier | GB EORI, depending on what you're doing |
| Private person with non-controlled goods for personal use | Not needed in the UK |
A US or Canadian business that just sells to EU customers doesn't necessarily need one, as the party declaring the import does. If you sell on DAP terms, it's your buyer's number on the declaration. If you sell DDP, it's your problem. In that case you'd need an EORI as well as a representative, so sort this out before you quote.
The format, and how to read one
An EU EORI is a two-letter country code followed by up to 15 alphanumeric characters. The code tells you who issued it, which isn't necessarily where the goods are going. A German EORI is valid for a customs operation in Rotterdam. A person can hold only one valid EORI number in the EU at any time, and numbers don't expire, though they can be invalidated. After that the record stays on file for 10 years.
You can check a number on the Commission's EORI validation tool. Do that with a new customer: a number that fails validation is a cheap problem before dispatch and an expensive one at a border.
Where it goes wrong
- A GB EORI used for EU imports. Since the UK left, a GB number is no use for EU customs declarations. If you're a UK business importing into the EU yourself, you need an EU one, too.
- A number for the wrong entity. Your EORI belongs to the legal entity. A sister company can't borrow it. If the invoice says one company and the declaration another, expect a query.
- The number missing on the waybill. Carriers often ask for it before they accept a shipment, and may hold it if they don't have it.
- Assuming it's the same as VAT. The two can look alike, but they do different jobs. In the UK, your VAT number has to appear on the declaration separately if you want postponed accounting.
- Applying for a ruling under the wrong number. Advance Tariff Rulings need an EORI starting with GB, while Binding Tariff Information for Northern Ireland and EU goods goes with XI.
Timing is the trap for a first shipment. If you're not established in the EU, your application goes to the customs authority where the first operation takes place, and the wait varies by country. Treat the number as a prerequisite for the booking. Goods that arrive before it does sit in storage at your cost, as shown on customs clearance.
What other countries use instead
| Country | Equivalent | Notes |
|---|---|---|
| US | Importer number on CBP Form 5106 | Filed with the first formal entry, and also needed for the ultimate consignee |
| Canada | BN9 and RM account, together a BN15 | Non-residents go to CRA first, then register in CARM. See Canada CARM |
Other countries use national tax or importer numbers, so ask your buyer or broker. You also need a code for the goods themselves: see HS codes.
Sources
- European Commission: Economic Operators Registration and Identification number, checked 5 November 2026
- European Commission: Guidance on the use of GB and XI codes, checked 5 November 2026
- GOV.UK: Get an EORI number, checked 5 November 2026
- HMRC: Import goods into the UK, step by step, checked 5 November 2026
- HMRC: Getting a legally binding decision on a commodity code, checked 5 November 2026
- eCFR: 19 CFR 24.5, filing identification number, checked 5 November 2026
- CBSA: Step-by-step guide to importing, set up your business, checked 5 November 2026