Who needs an EORI number? Answers by role
Importer, exporter, carrier, customs agent, consultant, private buyer or embassy: whether each needs an EORI number in the EU and UK, with the source for each.
2 min to read / Rules to be read again by 2027-01-24
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.
Find your role in the table. "Yes" and "No" are what the official guidance says in the usual case; the customs authority decides the edge cases. For a step-by-step answer for your own situation, use the EORI need check.
EU and UK, role by role
| Your role | EU (Commission guidance) | UK (HMRC guidance) |
|---|---|---|
| Business established in the EU that imports or exports | Yes (Commission) | Not applicable |
| Business established in Great Britain or Northern Ireland that moves goods in or out of the UK | Only if it lodges EU declarations itself | GB number if established in the UK; XI number if established in Northern Ireland (HMRC) |
| Non-EU exporter selling to an EU consignee who handles customs | No, unless it lodges one of the listed declarations itself (guidance) | A non-UK business may register only for listed purposes, such as transit or temporary admission |
| Carrier from outside the territory | Yes when it acts as a carrier or lodges summary declarations | Not if it has no customs activity in the UK; may register for sea, inland waterway or air transport |
| Customs agent or representative | Yes when it lodges declarations, as it is then an operator (our reading of the Commission rule) | Yes: the representative needs its own EORI |
| Consultancy or services, no goods | No customs activity, no number | "In most cases" no EORI needed |
| Private person buying or sending occasionally | National practice: Germany sets fewer than ten declarations a year as occasional (Zoll) | Not required for non-controlled personal goods; may register voluntarily |
| Embassy or diplomatic mission | Generally no; international organisations case by case | Not covered on HMRC's page |
| Oral declarant (for example at a border crossing) | No (guidance) | Not covered on HMRC's page |
UK cells come from HMRC's "who should register" page, last updated 10 September 2025 (HMRC); EU cells from the Commission's EORI page and its guidance document.
If the answer is no, you can still trade
HMRC is explicit that not having an EORI number does not stop a business from trading: an indirect representative with its own EORI can deal with customs for you (HMRC). Couriers moving goods for private customers can use the customer's name and address instead of a number.
Longer answers
- The full worked examples behind several rows, including groups of companies and ATA carnet holders: EORI cases from the guidance.
- Private buyers and sellers in more detail: EORI for private individuals.
- Once you know you need one, which country's customs issues it: EORI application country; for GB and XI numbers, applying in the UK.
Spotted an outdated EORI rule? Report an outdated rule