Economic Operators Registration and Identification system (EORI)
It serves as a standardised means of identification across EU member states, ensuring smooth and efficient customs operations while enhancing compliance with customs regulations.
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​The EORI system is the overarching structure that manages the registration, identification, and customs clearance processes for importers and exporters within the EU and UK customs procedures.
What is an EORI number?
EORI stands for Economic Operator Registration and Identification.
An EORI number is a unique identification number assigned to businesses or individuals engaged in customs activities within the European Union (EU). It is used for customs and trade-related purposes and serves as a means of identification across all EU member states.
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To apply for an EORI number, applicants must provide their business address, complete an online application form, and, for UK-based businesses, supply a national insurance number if required. A person authorized by the business can complete the application if the business owner is not directly involved.
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Once the process is complete, the business becomes EORI registered and can verify their registration status online. Businesses with an existing EORI number from an EU country may be able to use it for certain customs procedures, especially in Northern Ireland. Businesses in Great Britain require a GB EORI number for customs procedures related to imports and exports.
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An EORI number is valid and recognized across all EU member states. Once an entity is assigned an EORI number in one member state, it can be used for customs operations in any other EU country.
When do you need an EORI number?
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Importing and Exporting Goods: An EORI number is typically mandatory for businesses or individuals engaged in importing goods into an EU member state or exporting goods from an EU member state to a destination outside the EU. It is used for customs declarations, clearance procedures, and customs controls associated with these activities.
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Transit of Goods: If you are involved in the transit of goods through EU territory, such as transporting goods from one non-EU country to another via an EU member state, an EORI number is typically required. This includes activities related to customs transit procedures, such as the use of transit guarantees and ensuring compliance with transit regulations.
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Customs Declarations: EORI numbers are used for customs declarations, including the submission of import or export documents and the provision of required information to customs authorities. If you are involved in customs declaration activities, such as preparing or lodging declarations on behalf of yourself or others, an EORI number is typically necessary.
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Customs Authorizations: Certain customs authorizations, permits, or simplifications require an EORI number. For example, if you are applying for or holding authorizations such as customs warehousing, inward processing, or temporary admission, you will likely need an EORI number.
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Participation in Customs Procedures or Programs: EORI numbers may be required for participation in specific customs procedures or programs. This includes customs regimes such as customs warehousing, temporary admission, or customs special procedures like processing under customs control or outward processing. These procedures often require an EORI number to identify the economic operator involved.
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Anyone who needs an EORI number for shipping, importing, or exporting goods must ensure they are properly registered. The requirement to have an EORI number applies to both businesses and individuals, depending on whether the goods are for personal use or commercial purposes.
When do you include the EORI number?
You should Include your EORI number in customs declarations, commercial invoices, transport documents, customs authorizations, and correspondence with customs authorities.
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EORI Number Format and Validation
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An EORI number, or Economic Operators Registration and Identification number, is a unique code that plays a crucial role in customs activities across the European Union and the UK. The EORI number format is standardized to ensure easy recognition by customs authorities.
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Typically, an EORI number consists of a two-letter country code (such as “GB” for Great Britain or “IE” for Ireland), followed by a unique identification number assigned to the economic operator. For UK businesses that are VAT registered, the EORI number often takes the form of “GB” plus the VAT number, followed by “000” (for example, GB123456789000).
To ensure your EORI number is valid and recognized by customs authorities, you can use the European Commission’s online EORI checker tool. This tool verifies the registration and identification number against the official database, confirming that the number is correctly formatted and active.
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For example, a UK business can check their EORI number by entering the full code, including the country code and unique identifier, into the checker. This step is essential for businesses and sole traders involved in customs declarations, as an invalid EORI number can lead to delays or rejections during customs clearance.
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Businesses that need an EORI number include those moving goods between the UK and other countries, whether within the EU or with non-EU countries. This requirement applies to companies established in Great Britain, Northern Ireland, and the Channel Islands, as well as to sole traders and other economic operators.
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To register for an EORI number, businesses must complete an EORI application with the relevant customs authorities, providing details such as their VAT number, unique taxpayer reference (UTR), and standard industrial classification (SIC) code. The application process is straightforward and typically takes a few working days, though more complex cases may require additional time.
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Once assigned, your EORI number is used for all customs activities, including submitting customs declarations, entry summary declarations, and other documentation required for importing and exporting goods.
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If you encounter any issues during the registration or validation process, the EORI team at HMRC is available to provide support and guidance, ensuring your business remains compliant with customs regulations.
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It’s important to note that businesses established in Northern Ireland may require a separate EORI number for trading with EU countries, in addition to their UK EORI number. Similarly, economic operators established in other EU countries must register with their national customs authorities to obtain a valid EORI number for use in customs activities.
By understanding the EORI number format and validation process, businesses can ensure they are properly registered and avoid unnecessary delays or penalties when moving goods across borders. Proper economic operator registration and identification is essential for smooth customs operations and ongoing compliance with both UK and EU customs authorities.
