EORI cases from the guidance
Worked cases from the Commission and HMRC guidance: non-EU exporters, carriers, groups, natural persons, embassies, carnets and private individuals.
2 min to read / Rules to be read again by 2027-01-19
What the EORI guide does: 8 tools
- EORI number checker type a GB, XI or EU number and see at once whether its prefix, length and characters fit the published rules.
- Check a list of EORI numbers paste up to 500 numbers from a spreadsheet and get a reason, a suggested fix and the right official service for every row.
- Compare an EORI with a UK VAT number see whether the first nine digits of a GB or XI number match the holder's VAT number, as HMRC says they should.
- Which EORI number do I need? say where you are based and what you will move, and learn whether you need a GB, an XI or an EU number.
- EORI number formats by country type how many characters your number has and see which of the 29 prefixes allow that length.
- Do I need an EORI number? answer four questions about who you are and how often you make customs declarations to see whether you must register.
- Where to apply for an EORI number pick your situation and see which customs authority issues the number, with a link to the official list of authorities.
- How long an EORI number lasts enter the date a number stopped being valid and see the earliest date its record can be deleted, ten years on.
Each case below restates an example or rule in the guidance. The sources are non-binding guidance; the customs authority decides.
A non-EU exporter sells to a consignee in the EU
The guidance says a Chinese or Swiss exporter whose goods are consigned to an EU consignee need not register, unless it lodges one of the listed declarations itself (Commission guidance).
A transporter from outside the EU wants to register
The guidance gives an example of a Russian transporter registering in Poland, where it expects its first relevant activity. A non-EU operator registers in the Member State where it first expects to carry out the activity.
A natural person moves house inside the EU
The person keeps the existing EORI number and updates the address in the database.
A group with entities in several countries
Only legal persons or associations with legal capacity can hold a number. A German parent company with Austrian, Belgian and Slovak entities is one of the guidance examples; each legal person is dealt with as its own case.
A holder of an ATA or CPD carnet established in the EU
The guidance says it must be registered.
A business that only provides consultancy or services
HMRC says that in most cases you will not need an EORI. A supplier with no customs-covered activity, and a transport operator with none in the UK, have no obligation (HMRC).
An embassy, an international organisation, an NGO
The Commission guidance says EU diplomatic missions and embassies of third countries generally do not need one. International organisations are assessed case by case. An NGO can be an economic operator if it has a business character.
A military organisation
It is an "other person" and registers only if required by law, if it carries out relevant operations, and if customs considers its declarations more than occasional.
A private individual
HMRC says a shipping agent or carrier moving goods for a private individual without an EORI can use that person's name and address. Private persons may register voluntarily.
Someone who cannot register in the UK
If a business is not eligible and has no listed purpose, HMRC says it must appoint someone to deal with customs on its behalf, and that representative needs its own EORI. Not having an EORI does not prevent trading if you use an indirect representative.
A person who declares orally
The Commission guidance says oral declarants need no EORI.
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