Who needs an EORI number?

The Economic Operators' Registration and Identification System (EORI) was setup as a European Union (EU) wide initiative that helps businesses communicate with customs officials when they are importing and exporting goods. The EORI allows businesses

The Economic Operators' Registration and Identification System (EORI) was setup as a European Union (EU) wide initiative that helps businesses communicate with customs officials when they are importing and exporting goods. The EORI allows businesses to provide pre-arrival/pre-departure information for goods.

Businesses in the UK are still usually required to hold an EORI number for the movement of goods in the following scenarios:

  • 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; and
  • between Northern Ireland and countries outside the EU.

Which type of EORI number you need and where you get it from depends on where you are moving goods to and from. You may need more than one. If you move goods to or from Great Britain, you must get an EORI number that starts with GB. Most are then followed by a 12-digit number based on the businesses VAT number. 

You may also need an EORI number starting with XI if you move goods to or from Northern Ireland. If a business is making declarations or applying for a customs decision in the EU, then they may need an EU EORI number from an EU country.

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

  • not controlled goods; or
  • for personal use only.
Source: HM Revenue & Customs Tue, 17 Oct 2023 00:00:00 +0100

Latest INSIGHTS

Check out our latest Insights for useful accounting tips and information.

Private rental deposits

There are special rules under the Tenancy Deposit Scheme that limits the amount of deposit that landlords in England can request. There are also further limitations on what landlords and agents can charge tenants.

If you are renting a residential

Read More

How to check a UK VAT number

The online service for checking a UK VAT number is available at: www.gov.uk/check-uk-vat-number.

This service can be used to check:

if a UK VAT registration number is valid; and
the name and address of the business the number is registered

Read More

Check employment status for tax

The Check Employment Status for Tax (CEST) tool can be used to help ascertain if a worker should be classified as employed or self-employed for tax purposes in both the private and public sectors.

The service provides HMRC’s view as to whether IR35

Read More