A Complete Guide to EU EORI and UK EORI Numbers After Brexit

Introduction Guide to EU EORI

Brexit reshaped trade between the United Kingdom and the European Union. One of the most significant—but often misunderstood, changes relates to customs identification numbers, known as EORI numbers. In the atricle below we offer a comprehensive guide to EU EORI and how it works.

If your business moves goods across borders, understanding the difference between an EU EORI and a UK EORI is essential to avoid customs delays, unexpected fees, or even shipment rejections.

This article explores both systems in detail, highlighting how they diverged after Brexit, who needs which number, and how to apply.

Guide to EORI number and what is it exactly?

The Economic Operators Registration and Identification (EORI) system is a standard used across the EU to identify businesses engaged in international trade.

Think of it as a 'passport' for companies dealing with customs:

• Customs authorities use it to track shipments.

• It ensures duties, VAT, and compliance requirements are properly recorded.

• It helps prevent fraud and smuggling by creating traceable links between shipments and businesses.

  
  

An EORI number is required for:

• Importing goods into the EU or UK

• Exporting goods out of the EU or UK

• Customs declarations (directly or through a freight forwarder)

• Applying for customs decisions (such as simplified procedures or duty reliefs)

2020 The Pre-Brexit Situation

Before January 1, 2021, the UK was part of the EU customs union. That meant:

• A single EORI number (issued by either the UK or another EU country) was valid across all EU member states, including the UK.

• UK companies could trade with EU partners using just one number.

• No need for duplication or multiple applications.

  
  

2021 The Post-Brexit: Two Separate Systems

When the UK left the EU customs union, the system split:

• UK EORI Numbers (issued by HMRC) are valid for trade involving the UK.

• EU EORI Numbers (issued by an EU customs authority) are valid within the EU customs territory.

  
  

The two are not interchangeable. A UK EORI no longer works for EU customs, and an EU EORI no longer works for UK customs.

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UK EORI Numbers Explained

EORI number breakdown

The UK issues two types of EORI numbers:

1. GB EORI – For businesses trading in and out of Great Britain (England, Scotland, Wales).

   • Format: GB + 12 digits (e.g., GB123456789000).

   • Required for customs declarations in the UK.

2. XI EORI – For businesses trading in or out of Northern Ireland.

   • Format: XI + 12 digits.

   • Created under the Northern Ireland Protocol, since Northern Ireland still follows certain EU customs rules to keep an open border with the Republic of Ireland.

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Who Needs a UK EORI?

• UK-based importers and exporters.

• Freight forwarders or customs agents making declarations on behalf of clients.

• Businesses moving goods between Northern Ireland and non-EU countries (or Great Britain and Northern Ireland).

  
  

EU EORI Numbers Explained

An EU EORI is required for businesses trading goods into or out of the EU.

• Issued by the customs authority of the EU member state where the business is established.

• Format: Country prefix + VAT number or unique identifier (varies by country). Example: FR123456789.

• Once issued, it is valid across all 27 EU countries.

  
  

Who Needs an EU EORI?

• EU-based businesses trading within the EU or with third countries.

• UK businesses that export to or import from the EU must obtain an EU EORI in addition to their UK EORI.

  
  

Key Differences Between UK EORI and EU EORI

Aspect	UK EORI	EU EORI
Issuing Authority	HMRC (UK)	Customs authority of an EU member state
Prefixes	GB (Great Britain), XI (Northern Ireland)	EU member state code (FR, DE, IE, etc.)
Validity	Required for UK customs	Required for EU customs
Brexit Impact	Old UK-issued EU EORIs no longer valid in EU	EU EORIs no longer recognized by UK customs
Business Requirement	Any business trading with UK borders	Any business trading with EU borders

Do You Need Both Numbers?

In many cases, yes would be the answer to this question.

Example 1: UK Exporter to France

• Needs a UK GB EORI to clear goods leaving the UK.

• Needs an EU EORI (issued in France or another EU state) to clear goods when they enter the EU.

Example 2: German Supplier Selling to UK Customer

• Needs an EU EORI to export goods out of Germany.

• The UK customer needs a UK EORI to import the goods into the UK.

Example 3: Northern Ireland Trader

• May need an XI EORI for goods moving into the EU.

• May also need a GB EORI for goods shipped to or from Great Britain.

  
  

How to Apply

Applying for a UK EORI

• Apply online via the UK Government’s portal.

• Most applications are approved within 3 working days.

• You will need:

  • Your VAT registration details (if applicable)

  • Company registration info (Companies House, UTR, etc.)

  • National Insurance number (if sole trader)

    
    

Applying for an EU EORI

• Choose the EU member state where your business is based or where you first plan to clear goods.

• Non-EU businesses can apply in the first EU country where they import/export.

• Application processes vary slightly by country but usually require:

  • Business registration documents

  • VAT number (if available)

  • Customs forms specific to the member state

    
    

Common Mistakes Businesses Make

1. Assuming one number covers both the UK and EU – It doesn’t.

2. Using a GB EORI for Northern Ireland trade – In many cases, an XI EORI is required instead.

3. Failing to apply early – Customs delays can occur if you don’t have the correct number before shipping.

4. Not updating freight forwarders – Agents need the right EORI to make declarations on your behalf.

   
   

FAQs

Q: Do sole traders need an EORI number?Yes, if they import/export goods above customs thresholds.

Q: Can I use someone else’s EORI number?No. Each EORI is linked to a specific business or individual.

Q: Is an EORI number the same as a VAT number?Not exactly. They are linked in many countries, but an EORI is a customs identifier, while VAT is a tax registration.

Q: What happens if I don’t have an EORI?Your goods will not clear customs. They may be held, returned, or incur storage charges.

Conclusion

Brexit divided the once unified EORI system into two parallel regimes: UK EORI and EU EORI.

• A UK EORI (GB or XI) is essential for any business trading through UK borders.

• An EU EORI is required for customs operations within the EU.

• Many businesses need both numbers to ensure goods move smoothly between the UK and the EU.

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Failing to obtain the correct EORI can result in costly delays and compliance issues. By understanding the requirements—and applying for both numbers where necessary—businesses can keep cross-border trade flowing.