How to Get a GB EORI Number: A Guide for Non-UK Businesses

What Is a GB EORI Number and Why You Need One

A GB EORI number is the customs identifier HMRC uses to recognise your business when goods move in or out of Great Britain. Many foreign companies discover this at the worst possible moment: their goods are stuck at the British border because they gave their EU EORI number, assuming it would be enough. It is not.

EORI stands for Economic Operators Registration and Identification. It identifies economic operators to customs authorities, and every customs territory runs its own register. That single fact is what trips up so many exporters after Brexit.

GB EORI vs EU EORI: you need both

Your EU EORI and your GB EORI are two separate numbers, and holding one does not give you the other. An EU EORI (FR, DE, ES, IT and so on) lets you trade across the 27 Member States and is issued by the customs authority of your country of establishment. A GB EORI is specific to the United Kingdom, which runs its own operator register through HMRC (His Majesty's Revenue and Customs) since Brexit.

In practice, if you trade with both the EU and Great Britain, you keep two EORI numbers. On a shipment from the EU to the UK, your EU EORI appears on the export side and the GB EORI of the UK importer appears on the import side. Getting this split right is what keeps goods moving.

The GB EORI number format

A GB EORI number is made of GB followed by 12 digits. How those digits are built depends on your VAT status:

• VAT-registered in the UK: GB + your UK VAT number + 000. Example: GB123456789000.
• Not VAT-registered in the UK: GB + a unique number assigned by HMRC (a "non-VAT" EORI). Example format only: GB987654321012.

This format lets UK customs identify you instantly when your goods are cleared. The example numbers above are fictitious and shown only to illustrate the structure.

Who Needs a GB EORI Number?

You need a GB EORI number whenever you are the party responsible for the customs declaration when goods enter or leave Great Britain. No guessing required: below are the concrete situations that trigger the obligation, and the cases where you do not need one.

Concrete cases where you need a GB EORI

You are concerned if:

• You export from the EU to the UK and are the customs declarant in Great Britain.
• You sell DDP (Delivered Duty Paid) to the UK. With this Incoterm you take on the UK import formalities, so you become the importer and need a GB EORI to declare the goods.
• You use Amazon FBA warehouses in the UK. The moment your products enter British territory to be stored, an import declaration is required, and that needs a GB EORI in your own name. See our Amazon VAT guide to understand your full set of obligations.
• You are the importer of record in Great Britain, including in some cross-border setups where you import from the UK.
• You send consignments above £135 to UK customers, which are treated as imports with a customs declaration.

Non-established businesses: are you eligible?

As a rule, a GB EORI is granted to businesses established in the UK, but a non-established foreign company can still get one when it carries out customs activities such as being the importer or declarant. If you sell DDP or import your own stock, you qualify. If you are not eligible to hold a GB EORI in your own right, HMRC expects you to appoint someone to handle customs on your behalf, typically a freight forwarder or customs agent acting as your indirect representative, who is jointly liable for the declarations.

Northern Ireland and the XI EORI

Northern Ireland follows special rules under the Windsor Framework, and an EU business generally does not need a separate XI EORI. If your EU EORI already exists, it usually covers movements involving Northern Ireland. An XI EORI (prefixed "XI") requires a permanent business establishment in Northern Ireland, so a non-established company that genuinely needs XI status normally works through a representative. When in doubt about a Northern Ireland flow, confirm your position with HMRC.

When you do not need a GB EORI

• You sell only within the EU (your EU EORI is enough).
• You use a freight forwarder or fiscal representative who files the declarations in their own name. In that case it is that party who needs the GB EORI, not you.

Pre-application Checklist: What to Gather

A complete file is the fastest file. Before you start the application, prepare the following. This is where a foreign business saves the most time, because the requirements are not the same as for a UK company.

• Your existing EU EORI number (FR for France, and so on).
• Your UK VAT number, if you have one (common for Amazon FBA sellers).
• The start date of your UK trading activity.
• Your full company details (registered name, address, phone, email).
• Details of your first planned shipment: approximate date, type of goods, estimated value.
• Access to a Government Gateway account (the UK's online authentication portal), or be ready to create one.

How to Apply for a GB EORI Number: 5 Steps

The good news: the procedure is 100% free and usually quick. Here is how to do it, step by step, on gov.uk.

Step 1: Check whether you already have one

Do not create a duplicate. If you hold a UK VAT number, an EORI may have been issued at the same time. Use the UK government's official "Check an EORI number" tool and enter your business details. If a number already exists in your name, note it and stop here. If nothing appears, move to Step 2. Note that the official checker validates GB EORI numbers only; XI and EU numbers are checked through the European Commission's system.

Step 2: Create or access your Government Gateway

The Government Gateway is the UK government's single sign-on portal, and it is how you reach the EORI application form. If you already file UK VAT or use other UK tax services, sign in with your existing credentials. If not, you can create an account while completing your EORI application; the system guides you through it. You will need a valid email address, a phone number and your company details. Allow about five minutes to create the account.

Step 3: Complete the HMRC form

Once signed in, go to the official "Apply for an EORI number" page. HMRC uses different application forms depending on whether you are VAT-registered in the UK, so make sure you follow the route that matches your situation. The form asks for your company information (legal name, address, UK VAT number if applicable, EU EORI number), your UK activity (start date, and whether you import, export or both), and the nature of your trade flows. Fill in each field carefully: an error in your VAT number or address can delay processing.

Step 4: Submit your application

Before you submit, re-read everything, in particular the exact spelling of your company name, your address as it appears on official documents, and your UK VAT number if you have one. Then submit and note your reference number.

Step 5: Receive your GB EORI number

In most cases you receive your GB EORI number immediately. If HMRC needs to run additional checks on your application, it can take up to 5 working days. HMRC sends the number by email to the address you provided, so check your spam folder if nothing arrives. The confirmation email contains your full GB EORI number (GB plus 12 digits) and some guidance on using it. You can retrieve it at any time by signing in to your Government Gateway account.

What to Do After Receiving Your GB EORI Number

Having the number is not the finish line. Here is how to use it correctly and avoid customs blocks.

Check that your EORI is valid

As soon as you receive it, confirm your number is active in the HMRC system using the UK government's EORI validation tool. Enter your GB EORI number: if it confirms the number is valid and linked to your business, you are ready to trade. If you see an error, contact HMRC's imports and exports enquiries line on +44 300 322 9434 (EORI queries are passed to the EORI team, who reply within 5 working days) or use the online form.

Where to display your GB EORI

Your GB EORI number must appear on all the commercial and customs documents linked to your UK trade:

• Commercial invoices: show your GB EORI (and your UK customer's, if they have one).
• Transport documents: bills of lading, air waybills.
• Customs declarations: whether you file them yourself or through an agent, on the UK's Customs Declaration Service (CDS).
• Export paperwork: your EU EORI on the export declaration, and the GB EORI of the UK importer.

Share it with your partners

Give your GB EORI number to your freight forwarder, customs broker or UK fiscal representative. They need it to file declarations in your name. If you also want to avoid paying import VAT upfront at the border, read how to import into the UK without paying VAT upfront using Postponed VAT Accounting.

Keep your EORI up to date

A GB EORI number does not expire. As long as your business stays active and keeps trading with the UK, it remains valid. You must, however, tell HMRC if any of the following change:

• Your company name.
• Your registered office address.
• Your UK VAT number.
• The end of your UK trading activity.

To update your details, sign in to your Government Gateway account and amend the information linked to your EORI, or contact HMRC directly.

Eurofiscalis: Your Partner for UK Customs and VAT

Getting a GB EORI number is only the first step. Managing customs, VAT and HMRC filings can quickly get complex, especially with large volumes or Amazon FBA flows.

Eurofiscalis specialises in supporting foreign businesses that trade with the United Kingdom. We handle your UK fiscal representation, including obtaining your UK VAT number, and your VAT Returns with HMRC. If you also need the number itself, follow our step-by-step guide on how to get a UK VAT number. For the wider picture on your British obligations, see our overview of VAT in the United Kingdom.

Book a meeting with our UK VAT experts and secure your purchases and sales in the United Kingdom with confidence.