What is an EORI number and do I need one?

Full answer

An EORI number is a unique identifier that HMRC and customs systems use to track businesses (and some individuals) moving goods across borders. A GB EORI number starts with the letters GB and is required if you import goods into Great Britain or export goods out of it for business purposes - for example, clearing goods through customs, completing import or export declarations, or using a freight forwarder. You generally do not need one for buying or selling services, or for personal goods below the relevant thresholds. Who needs it: any business shipping physical goods internationally, including small online sellers using overseas suppliers or selling abroad. If you move goods to or from Northern Ireland in certain circumstances you may also need an XI EORI number, which is separate from the GB one. An EORI is not the same as a VAT registration number, although the two are linked if you are VAT-registered - the VAT registration threshold for 2026/27 is GBP 90,000 of taxable turnover, but you can need an EORI even if you are below that and not VAT-registered. Applying is free through gov.uk and is usually quick; many GB EORI applications are issued within a few working days, sometimes immediately. You will typically need your business details, and your VAT number and Unique Taxpayer Reference if you have them. Without an EORI your goods can be held at the border and you may face storage charges and delays. If your trade involves import VAT or customs duty, those are separate charges calculated on the goods' value and classification - check the rates via gov.uk's tariff tools, and use the vat calculator to estimate VAT on a transaction.

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