What is an EORI number and how is it obtained? EORI check 2026
An EORI number is the registration number that identifies a business dealing with customs. The official check pages, who must obtain one and the application steps.
There are two official pages for an EORI check. Numbers issued by EU countries are checked on the European Commission's EORI validation page, and numbers beginning with GB on the UK government's check page. The rest of the article explains what an EORI number is, who needs to obtain one and the authority to which the application is made, using the official information in force as of 9 October 2026.
Where is an EORI number checked?
An EORI number is checked on one of two separate pages, depending on the two letters at the start of the number. If the number begins with an EU country code (such as DE, FR, NL or IT), it is enough to enter the number on the European Commission's page and press "Validate". If the number begins with GB, the page on gov.uk is used; this page accepts only GB numbers and refers other numbers to the European Commission's page.
| Start of the number | Issued by | Check page |
|---|---|---|
| DE, FR, NL, IT and the other EU country codes | The customs administration of that EU country | European Commission: ec.europa.eu, EORI validation |
| GB | The UK tax and customs authority (HMRC) | gov.uk: Check an EORI number |
| XI (Northern Ireland) | HMRC | European Commission: ec.europa.eu, EORI validation |
The check shows whether the number is valid. On the gov.uk page, the name and address of the business appear only if the business has agreed to their being shown.
If a valid number returns a result of "invalid", first check that the number has been looked up on the right page and that the country code at the start has been entered in full. If the problem continues, the customs administration that issued the number should be approached.
What is an EORI number?
An EORI number is the registration number that identifies businesses and individuals carrying out import, export and transit operations with EU customs. It stands for Economic Operators Registration and Identification. The number is obtained from the customs administration of an EU country and is valid in all EU countries; a person can have only one valid EORI number at a time. An EORI number has no expiry date. The official definition is on the European Commission's EORI page.
An EORI number begins with a two-letter country code, followed by an identifier that is unique within that country and consists of at most 15 characters. A number issued by the UK begins with GB and is followed by 12 or 15 digits; gov.uk's own example has the form GB123456789000.
Where is an EORI number used?
An EORI number is used as the identity of a business in every official transaction with customs. The main uses stated by the UK government are the following: making a customs declaration, logging in to customs systems (such as the Customs Declaration Service), applying for a customs decision and appointing a representative to carry out customs formalities. Because the number appears on the declaration, the customs agent and the carrier ask for it before the shipment.
Is an EORI number the same as a VAT number?
An EORI number and a VAT number are two separate registrations. A VAT number is the identity towards the tax authority and an EORI number the identity towards customs, and obtaining one does not in itself give rise to the other. In the UK, if the company is registered for VAT, the VAT number is also requested in the EORI application. Registration for VAT in the UK is mandatory when annual turnover exceeds £90,000; below the threshold, voluntary registration is possible.
Who must obtain an EORI number?
An EORI number is obtained by the business that carries out customs operations in its own name. Businesses established in the EU register with the customs administration of the country in which they are located. A business that is not established in the EU, for example an exporter in a non-EU country, needs an EORI number where it lodges declarations itself with EU customs, submits an entry or exit summary declaration, or acts as a carrier.
- If the goods are imported by the buyer in the EU and the customs declaration is lodged by the buyer, the buyer's EORI number is used in the declaration.
- If the goods are imported in your own name in the EU (for example delivery duty paid, or sending stock to a warehouse in the EU), an EORI number is requested from you.
- A company that sells only services or digital products and does not move goods does not need an EORI number.
- No EORI number is required for goods brought in for personal use that are not subject to control.
For which operations does a non-established business obtain an EORI number?
A business with no place of business in a country also obtains an EORI number for certain customs operations. The UK's list includes a transit declaration, a temporary admission declaration, entry and exit summary declarations, a temporary storage declaration, an application for a customs decision, and carrying goods by sea, inland waterway or air. A business that cannot carry out these operations itself appoints a representative to carry out the customs formalities, and the representative obtains the EORI number. The list is published on the EORI page on gov.uk.
What happens without an EORI number?
The goods of a business that has no EORI number, or that uses the number of the wrong country, may be delayed at customs and costs may increase. According to the UK government, goods may be held in a warehouse until the business obtains the correct number. The number should therefore be obtained before the first shipment, and which number is the right one should be determined at the outset.
Where does a business outside the EU obtain an EORI number?
Countries outside the EU and the UK do not issue EORI numbers; EORI is the customs registration system of the EU and, separately, of the UK. A business with no place of business in the EU makes its EORI application to the customs administration of the EU country in which it will carry out its first customs operation. If the first shipment is cleared in Germany, the application is made to German customs; if it is cleared in the Netherlands, to Dutch customs. The number obtained is then also used in other EU countries in later operations.
The form of application, the documents requested and the time taken vary from country to country. The body that receives applications in each country is on the European Commission's list of registration authorities. The application can be carried out on the business's behalf by a customs agent working in the country concerned; it is advisable to discuss the matter with an agent.
How many EORI numbers does a business selling in several EU countries obtain?
A business selling in several EU countries obtains a single EORI number. Because a number obtained from one EU country is valid at all EU customs, there is no need to apply again in a second country; according to the European Commission, a person can have only one valid EORI number at a time. A non-EU business with permanent places of business in several EU countries may register in any one of those countries.
How is a UK EORI number obtained?
A UK EORI number is obtained through HMRC's online form. A business that moves goods between Great Britain (England, Scotland and Wales) and another country needs a number beginning with GB; a number obtained in the EU is not valid in Great Britain. For the application, the business is mostly required to be established in the UK; the company's registered office counts as establishment. The application is made on the EORI page on gov.uk.
- The company's tax number (Unique Taxpayer Reference, UTR).
- The company's incorporation date and SIC code; both appear in the Companies House record.
- If the company is registered for VAT, the VAT number and the effective date of the registration.
- The login details of the HMRC online account.
A GB EORI number is issued immediately at the end of the application; if HMRC takes the application into review, the time may extend to 5 working days. A business not established in the UK is not asked for a UTR and SIC code. A SIC code can be looked up with the UK SIC code tool.
When is an XI EORI number needed for Northern Ireland?
An EORI number beginning with XI is for customs operations involving Northern Ireland. A business that moves goods from Great Britain to Northern Ireland, sends goods from Northern Ireland to a country outside the EU, or lodges declarations in Northern Ireland obtains an XI number. A GB number is needed first for an XI number, and the application is made with a separate form; the number is issued within 5 days. A business that already has an EORI number from an EU country does not need to obtain an XI number. The conditions are on the Northern Ireland EORI page.
What is the difference between an EU EORI and a UK EORI?
An EU EORI number and a UK EORI number are registrations in two separate systems, and one does not replace the other. A business that lodges customs declarations in both the EU and Great Britain needs both numbers. For Northern Ireland, there is also a third type of number, beginning with XI.
Does an e-commerce seller who forms a company in the UK need an EORI number?
For an e-commerce seller who forms a company in the UK, an EORI number is needed if the company brings goods into, or takes goods out of, Great Britain. A company that sends stock from abroad to a warehouse in the UK and sells from there is in the position of an importer and needs a GB EORI number. An EORI number does not arise for a company that sells only digital products, software or services.
For a company that imports goods, EORI is mostly considered together with VAT registration; the VAT threshold and corporation tax in the UK are explained on the UK tax page. The formation process is on the company formation page for the UK, annual obligations on the UK accounting page, and sales channels and collection on the e-commerce page. Before a company name is decided, whether the name is in use can be checked with the name check tool. To determine the country suited to your activity, the country comparison presents the UK, Dubai and Northern Cyprus together.
In which country should a company be formed for trading in goods?
The need for an EORI number is determined by the customs through which the goods pass. A UK company uses a GB number when bringing goods into Great Britain, and an EU number when importing in its own name into the EU. In choosing a country, labour and visa conditions are considered alongside customs: if hiring staff in the UK is planned, the floor for labour costs is in the article on the UK minimum wage, and the visa conditions for settling in the UK are in the guide to living in the UK.
For those considering structuring their trading activity through Dubai or Northern Cyprus, the article on business ideas in Dubai and the article on Northern Cyprus tax advantages explain the framework each country offers. Which of the three countries suits your activity can be assessed in a few minutes with the suitability test.
Frequently Asked Questions
How is an EORI number checked?
An EORI number issued by an EU country is checked on the European Commission's validation page, and a UK EORI number beginning with GB on the check page on gov.uk. The number must be entered together with its country code.
What is an EORI number?
An EORI number is the registration number that identifies a business carrying out import, export or transit operations with customs. It stands for Economic Operators Registration and Identification. A number obtained in the EU is valid in all EU countries.
Can an EORI number be obtained outside the EU or the UK?
No. Countries outside the EU and the UK do not issue EORI numbers. A business outside the EU that will carry out operations in its own name at EU customs applies to the customs administration of the EU country in which it will carry out its first customs operation.
How many digits does an EORI number have?
In the EU, an EORI number consists of a two-letter country code followed by at most 15 characters; the length varies by country. A UK EORI number begins with GB, followed by 12 or 15 digits.
How long does it take to obtain an EORI number?
In the UK, a GB EORI number is issued immediately at the end of the online application; if HMRC carries out a review, it can take up to 5 working days. In EU countries the time varies with the customs administration of the country applied to.
Is an EORI number obtained in the EU valid in the UK?
No. Because the UK has left the EU, a business moving goods to and from Great Britain obtains a separate EORI number beginning with GB. An EU EORI number is valid only at EU customs.
Does an EORI number expire?
No. According to the European Commission, an EORI number has no expiry date. The number may be invalidated at the business's request or when its activity ends.
Related serviceForming a company in the UKRemote formation steps and the payment channels compatible with a UK company.View the ServiceThe information is taken from the European Commission's customs page (taxation-customs.ec.europa.eu) and the EORI pages of the UK government (gov.uk). It is current as of 9 October 2026.
This article is for general information and does not constitute personal customs, tax or legal advice. For your customs operations, please consult the customs agent you work with.
