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EORI: What It Is, When You Need It, and How GB vs EU EORI Differ

A quick-reference guide for traders moving goods between the EU and the UK.

Why do we need EORI?

Definition

EORI
“EORI” stands for Economic Operators Registration and Identification number.

What it does

  • Acts as a unique ID used by customs authorities.
  • Identifies your company on import/export paperwork.
  • Lets customs process your shipments efficiently.

Bottom line: An EORI is a must-have for any business trading across national borders.

What is a GB EORI number?

A GB EORI is issued by the United Kingdom for Great Britain. “GB” covers England, Scotland, and Wales.

  • Format: Starts with GB followed by numbers.
  • When needed: Moving goods into or out of Great Britain (trade between GB and any other country, including EU countries).
  • Used by: HMRC to recognize your business on UK import/export documents.
  • Note on Northern Ireland: NI uses the XI prefix due to post-Brexit arrangements and follows EU customs rules.
  • Scope: Mandatory for businesses (not required for private individuals shipping personal goods).

What is an EU EORI number?

An EU EORI is the identification number used for businesses in the European Union.

  • How to get it: Apply to your national customs authority in your EU country.
  • Format: Starts with your two-letter country code (e.g., DE for Germany, FR for France).
  • Validity: Once issued, valid across all EU member states—no separate EORI per country.
  • Usage: Required on customs paperwork for imports into and exports out of the EU.
  • Scope: Mandatory for any commercial shipment, including one-off/occasional movements.

GB vs EU EORI: Key differences (not interchangeable)

  • Separate systems: Since Brexit, the UK and EU use different customs systems.
  • Recognition: A GB EORI is not valid in the EU; an EU EORI is not accepted in the UK.
  • Practical takeaway: UK businesses trading with the EU typically need an EU EORI as well. EU businesses shipping to the UK need a GB EORI for the UK side.
Quick checks
  • Shipping from GB to EU? You’ll need a GB EORI (for export) and an EU EORI (for import into the EU).
  • Shipping from EU to GB? You’ll need an EU EORI (for export) and a GB EORI (for import into Great Britain).

Example: Shipping from Germany (EU) to the UK

Two EORI numbers used at two stages
  1. Export from Germany (EU):

    The German business completes export paperwork and includes its EU EORI (e.g., starting with DE). Without a valid EORI, the declaration can be rejected or delayed.

  2. Import into the UK (GB):

    UK customs require a GB EORI for the importer. The UK buyer (or freight agent) provides their GB-prefixed EORI to clear the shipment. Without it, goods can be held until resolved.

Do you need both? Avoiding shipment issues

  • EU company shipping to GB: needs an EU EORI and a GB EORI (for the UK side).
  • UK company shipping to the EU: needs a GB EORI and an EU EORI (or XI for Northern Ireland, where applicable).

How to avoid delays

  1. Apply for the relevant EORI(s) well before shipping.
  2. Include the correct EORI on invoices, shipping labels, and customs forms.
  3. Confirm who is acting as importer and which EORI will be used on each side.

Think of GB and EU EORI as two keys for two different locks—have both if you’re trading across both customs territories.