Get an EORI number (from the file; to confirm against the document)
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2. [Business and self-employed](/browse/business)
3. [Buying and selling outside of Great Britain](/browse/business/buying-selling-outside-great-britain) # Get an EORI number Printable version Print this page # 1\. Who needs an EORI You may need an Economic Operators Registration and Identification number (EORI number) if you 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 This guide is also available [in Welsh (Cymraeg)](/cael-rhif-eori). You will also need an EORI number to [register for an export licence](/government/publications/spire-online-export-licensing-guidance). You do not need an EORI number if you’re moving goods that are both: - not controlled goods - for personal use only ## If your business is based (‘established’) in the country you’re moving goods to or from To get an EORI number, your business usually needs to have premises based in the country you want to import to or export from - this is called ‘being established’. Your premises needs to be one of the following: - a registered office - a central headquarters - a permanent business establishment - premises where some of your customs-related activities take place and your HR and technical resources are permanently located ## If your business is not based in the country you’re moving goods to or from You should still get an EORI number if you’re: - making a customs declaration for transit - making a [customs declaration for temporary admission](/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu) - applying for a customs decision - making an [entry summary declaration](/guidance/making-an-entry-summary-declaration) - making an [exit summary declaration](/guidance/find-out-when-to-make-an-exit-summary-declaration) - making a [temporary storage declaration](/guidance/how-to-put-goods-into-a-temporary-storage-facility) - [getting a customs guarantee](/guidance/getting-a-customs-guarantee) for temporary admission or re-export declarations - acting as a carrier for transporting goods by sea, inland waterway or air - acting as a carrier connected to the customs system and you want to get notifications regarding the lodging or amendment of entry summary declarations - established in a [common transit country](/guidance/common-transit-convention-countries) where the declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration If you’re not eligible to apply for an EORI number yourself, you’ll need to [appoint someone to deal with customs on your behalf.](/guidance/appoint-someone-to-deal-with-customs-on-your-behalf) The person you appoint will need to get the EORI number instead of you. If you’re based in the Channel Islands and you move goods to or from the UK, you do not need an EORI number. ## When you’ll need your EORI number You’ll need your EORI number if you: - [appoint someone to deal with customs on your behalf](/guidance/appoint-someone-to-deal-with-customs-on-your-behalf) and are ‘established’ in the country you’re importing to or exporting from - make customs declarations - [check if you’re eligible to make a customs declaration](/check-customs-declaration) - use customs systems, such as the Customs Declaration Service and the Import Control System 2 - apply for a customs decision # 2\. Check which EORI number you need Which type of EORI number you need and where you get it from depends on where you’re moving goods to and from. You may need more than one. If you do not have the right EORI number, you may have delays at customs and increased costs, for example your goods may have to be stored until you get an EORI. ## If you’re moving goods to or from Great Britain If you move goods to or from Great Britain you must get an EORI number that starts with GB. If you already have an EORI number and it does not start with GB, you must [apply for a GB EORI number](/eori/apply-for-eori). ## If you’re moving goods to or from Northern Ireland You may also need an EORI number starting with XI if you [move goods to or from Northern Ireland](/eori/eori-northern-ireland). You do not need an EORI number starting with XI if you already have an EORI number from an EU country. ## If your business will be making declarations or getting a customs decision in the EU To make a declaration or get a customs decision in the EU you will need either: - an EORI number from an EU country - an EORI number beginning with XI and a [permanent business establishment](/eori) in Northern Ireland You will need to contact the customs authority in an EU country if you need an EU EORI number. If you cannot get an EORI number that can be used in the EU, you will need to [appoint someone to deal with customs on your behalf](/guidance/appoint-someone-to-deal-with-customs-on-your-behalf). # 3\. If you move goods to or from Northern Ireland You will usually need an Economic Operators Registration and Identification number (EORI number) that starts with XI to do any of the following: - move goods into Northern Ireland from Great Britain (England, Scotland and Wales) - move goods from Northern Ireland to another non-EU country - make a declaration in Northern Ireland - apply for a customs decision in Northern Ireland You only need to declare certain goods you move from Northern Ireland to Great Britain. [Check if you need to make an export declaration](/check-customs-declaration) and will need an EORI number that starts with XI. Only people or organisations based in Northern Ireland or the EU can be named as the ‘declarant’ on import and export declarations made in Northern Ireland. ## When you do not need an EORI number that starts with XI You do not need an EORI number that starts with XI if any of the following apply: - you already have an EU EORI number - you only move goods on the island of Ireland or between Northern Ireland and an EU country - your [business is ‘established’ (has premises)](/eori) in an EU country but not in Northern Ireland - in this case, you must apply in the EU country ### If your business is not established (has no premises) in Northern Ireland or the EU You need to register with the customs authorities of the place where you first make a declaration or apply for a decision. ## How to apply Find out how to [apply for an XI EORI number](/eori/apply-for-eori). ## Get help and advice if you move goods between Great Britain and Northern Ireland [Sign up for the Trader Support Service](/guidance/trader-support-service) to get advice on EORI numbers and moving goods between Great Britain and Northern Ireland. Find more [guidance on moving goods to and from Northern Ireland](/government/collections/moving-goods-into-out-of-or-through-northern-ireland). # 4\. Apply for an EORI number ## Apply for an EORI number that starts with GB To apply for an Economic Operators Registration and Identification number (EORI number) you need your: - Unique Taxpayer Reference (UTR) - [find your UTR](/find-lost-utr-number) if you do not know it - business start date and Standard Industrial Classification (SIC) code - these are in the [Companies House register](/get-information-about-a-company) - VAT number and effective date of registration (if you’re VAT registered) - these are on your VAT registration certificate - National Insurance number - if you’re an individual or a sole trader If your business is not based in the UK, you do not need a Unique Taxpayer Reference (UTR), a Standard Industrial Classification (SIC) code or a National Insurance number. You’ll need to sign in to apply. If you do not already have sign in details, you’ll be able to create them. [ Start now ](https://www.tax.service.gov.uk/customs-registration-services/eori-only/register/vat-group) You’ll get your GB EORI number immediately unless HMRC needs to make any checks on your application. If they do, it can take up to 5 working days. ## Apply for an EORI number that starts with XI Before you apply, [check you’re eligible for an XI EORI number](/eori/eori-northern-ireland). You must have applied for a GB EORI number before you can get an XI EORI number. Once you have your GB EORI number, you’ll need to [fill in an XI EORI registration form](https://www.tax.service.gov.uk/submissions/new-form/get-an-xi-eori). You’ll also need: - your XI VAT number (if you have one) - any VAT numbers issued by an EU country - 2 documents showing proof of your permanent business establishment in Northern Ireland - for example, a bank statement and a utility bill You will not be asked for proof of a permanent business establishment in Northern Ireland if: - the establishment address on your GB EORI application is in Northern Ireland - your business is not based (‘established’) in Northern Ireland but you [need an EORI number to make certain declarations or act as a carrier](/eori), for example You’ll get your XI EORI within 5 days. ## Check the status of an application You can [check the status of an application you’ve already made](https://www.tax.service.gov.uk/customs/register-for-cds/are-you-based-in-uk). # 5\. Report a change or cancel an EORI number How you report a change of circumstances depends on: - if you’re VAT registered - what type of EORI number the change is about (GB or XI) ## If you’re VAT registered There are different steps depending on whether you cancelled your VAT registration or changed some of your details. ### If you cancelled your VAT registration HMRC will cancel your EORI number at the same time. You’ll no longer be able to use: - customs authorisations you have (for example, your UK Internal Market System authorisation) - licences linked to your EORI number If you still need an EORI number, you’ll need to [reapply for one](/eori/apply-for-eori). To keep using your customs authorisations, contact the supervising office for your type of authorisation. The details will be on the letter you got when you were granted authorisation. To keep using any licences, contact the government department that issued the licence. ### If you changed your details If you change any of the following, tell HMRC through your [VAT online account](/sign-in-vat-account) so they can update your EORI record: - business name - business address - trading name - business telephone number For any other changes or if you’re not VAT registered, you’ll need to fill in a different form. There are separate forms for EORI numbers starting with GB and EORI numbers starting with XI. ## For EORI numbers that start with GB To update your details, fill in the [change of circumstance form for a GB EORI](https://www.tax.service.gov.uk/submissions/new-form/update-gb-eori-details/). To cancel your number, fill in the [cancel GB EORI form](https://www.tax.service.gov.uk/submissions/new-form/cancel-gb-eori-number/). You’ll need to sign in to use these services. If you do not already have sign in details, you’ll be able to create them. If you ask for your EORI number that starts with GB to be cancelled, your EORI number that starts with XI will also be cancelled. ## For EORI numbers that start with XI Fill in a [change of circumstance form for an XI EORI](https://www.tax.service.gov.uk/submissions/new-form/change-an-xi-eori) to update your: - Permanent Business Establishment in Northern Ireland - European Union VAT Reference number - Standard Industrial Classification code - EU EORI Validation checker details You can also use this form to cancel an EORI number that starts with XI. To update any other details, fill in the [change of circumstance form for a GB EORI](https://www.tax.service.gov.uk/submissions/new-form/update-gb-eori-details/). You’ll need to sign in to use these services. If you do not already have sign in details, you’ll be able to create them. ## If you cannot use the form [Contact import and export: general enquiries](/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries). # 6\. Get help If you have a question about an EORI number, you can [fill in an enquiry form](https://www.tax.service.gov.uk/shortforms/form/EORIContact). You’ll get a reply within 5 working days. Wait 5 working days before contacting HMRC about the status of your application for an EORI number. If you have any other questions about applying for an EORI number or need any other help, [contact import and export: general enquiries](/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries). If they cannot answer your question they’ll pass it to the EORI team who will respond within 5 working days. 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