How do I apply for an EORI number?

Who should register for an EORI number

A business may need an EORI number if they 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

A business does not need an EORI number if they are moving goods that are both:

• not controlled goods
• for personal use only

If they are moving goods to or from Great Britain, they must get an EORI number that starts with ‘GB’.

If they are moving goods to or from Northern Ireland, they must get an EORI number that starts with ‘XI’. To get an XI EORI number a business must already have a GB EORI number.

The business needs to have an EORI number before starting activities covered by customs legislation, for example, before they start to import or export goods.

How to apply for an EORI number

Applying through Government gateway

A business can use the online registration service to apply for the EORI number through their Government Gateway account.

The GB EORI number is normally provided after the application is received, often within minutes, unless HMRC needs to make any checks on the application. If they do, it can take up to 5 working days.

The business will need to provide standard company information during the application process, such as the registered address, the type of entity and the EORI start date.

If the business is VAT registered, the EORI number produced by HMRC will be GB followed by the VAT number with 000 added onto the end – for example, a business has VAT number ‘123 4567 89’ their EORI will be ‘GB123456789000’.

If a business is not VAT registered it can still apply for an EORI number – this may be referred to as a ‘temporary’ or ‘dummy’ EORI number where the business is in the process of registering for VAT. Having a dummy EORI can still allow the business to move goods in advance of receiving that VAT registration (which may be delayed by HMRC’s internal processes).

If the business has been given the dummy EORI number ‘GB987654321000’ and subsequently becomes VAT registered, the previous EORI  will be cancelled and will need to be replaced with an EORI that reflects the new VAT number. The business will need to reapply for the EORI number through the online application mentioned above.

Applying via a VAT registration application

If the business is not VAT registered and is applying for a VAT registration, an EORI number can be requested within the VAT1 application form online. Note that separate correspondence is sent out by HMRC for the process of the EORI application.

If a business needs to cancel their EORI number, this can also be done online via their Government Gateway account.

If you have any questions regarding EORI registration, you can contact our VAT team below.