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Customs

EORI Number

The identification number businesses need to import into or export from the European Union and the UK.

What is EORI Number?

An EORI (Economic Operators Registration and Identification) number is the identifier that economic operators must use in all customs operations in the European Union, including import, export and transit declarations. The system became operational on 1 July 2009 and is now based on Article 9 of the Union Customs Code, with detailed rules in the UCC Delegated and Implementing Regulations. An EU EORI consists of the two-letter code of the issuing member state followed by an identifier of up to 15 alphanumeric characters. EU-established operators register in their member state of establishment, while non-EU operators register in the member state where they first lodge a declaration or perform another customs activity. One EORI is valid throughout the EU; since Brexit the UK issues separate GB EORI numbers, and XI numbers are used for Northern Ireland movements.

Why it matters for forwarders

Customs declarations, ICS2 entry summary declarations and export declarations reference the EORI of the declarant, importer, exporter and, where relevant, the carrier. A missing or invalid EORI is one of the most common causes of declaration rejection and cargo held at the border. Non-EU sellers shipping under DDP, or acting as exporter of record, need their own EORI, while a foreign exporter selling to an EU buyer under other terms usually does not. Validate a client's EORI with the European Commission's online tool before filing, since numbers can be deregistered. For UK movements, check that the client holds a GB EORI for Great Britain and an XI or EU EORI where Northern Ireland rules apply.

EORI Number FAQ

Does a non-EU company need an EORI number?

Only if it performs customs activities in the EU itself, such as lodging declarations, filing entry or exit summary declarations, or acting as a sea, air or inland waterway carrier. A foreign seller whose EU buyer is the importer generally does not.

How do I check if an EORI number is valid?

Use the European Commission's EORI validation service for EU numbers. GB numbers are checked through the UK government's EORI checker.

What happens if an EORI number is missing or wrong on a customs declaration?

An EORI is mandatory for customs operations in the EU, so the declaration can be rejected and the goods held until a valid number is supplied. UK guidance warns that the wrong EORI can mean delays at customs and increased costs.

Do I need both a GB EORI and an EU EORI?

A GB EORI is required to move goods into or out of Great Britain, and an EU EORI is needed for customs activities in the EU. For Northern Ireland, an XI EORI may be needed, unless you already hold an EU EORI.

Sources

  1. Economic Operators Registration and Identification number (EORI), European Commission, DG TAXUD
  2. EORI Guidance Document, European Commission, DG TAXUD
  3. Get an EORI number: check which EORI number you need, GOV.UK / HMRC

Rules and figures change. Check the current text with the issuing body before relying on it.

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