What is a UK EORI Number? The Complete Guide
EORI — Economic Operators Registration and Identification — is an identification number without which no company or individual can legally import or export goods across a customs border. In the United Kingdom it is the EORI GB, issued free of charge by HMRC. Without an EORI number it is effectively impossible to file a customs declaration, and goods risk being held at the UK border. Below we explain everything you need to know — who needs an EORI, how to obtain one, and what happens if you don't have it.
What is EORI? Definition and meaning
EORI (Economic Operators Registration and Identification) is a unique identification number assigned to customs operators active within the UK and EU customs systems. Every entity — a company, a sole trader, or even an individual — that regularly carries out customs operations (importing or exporting goods) must hold its own EORI number.
In the United Kingdom, the EORI GB number has the format GB + 12 digits (e.g. GB123456789012). In Poland and the European Union the format begins with the country code, for example PL + VAT number + 00000. These are two separate, independent systems — an EORI PL does not replace an EORI GB, and vice versa.
An EORI is required for every customs procedure: import, export, T1 transit, ENS filing, application for AEO (Authorised Economic Operator) status, and all dealings with UK customs authorities (HMRC). Without an EORI the CDS (Customs Declaration Service) system will reject the declaration and goods may be held at the UK border.
Key facts about EORI GB at a glance
- → Format: GB + 12 digits (e.g. GB123456789012)
- → Issued by: HMRC (UK Government) — free of charge
- → Registration time: 2–5 working days
- → Validity: indefinite (does not expire)
- → Required: for every importer and exporter in the UK
- → EORI PL does NOT replace EORI GB
Who needs a UK EORI number?
A GB EORI number is required for every entity carrying out customs operations in Great Britain. This covers a broad range of participants in international trade:
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Importers — any company or individual bringing goods into Great Britain from the EU or other countries. The importer named on the CDS import declaration must hold a GB EORI.
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UK exporters — a company taking goods out of Great Britain to the EU or other countries. The exporter's GB EORI is required on the export declaration.
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Customs agents and freight forwarders — businesses handling customs clearance on behalf of clients. A customs agent must hold its own GB EORI and, depending on the type of representation, may act on the client's EORI (direct representation) or on its own (indirect representation).
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Polish companies with a branch or warehouse in the UK — any entity conducting physical customs activity on UK territory needs a GB EORI, regardless of whether it already holds an EORI PL.
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Polish companies selling to the UK without their own UK branch — if import clearance is handled by the British buyer or a customs agent with their own GB EORI, the Polish company typically needs only an EORI PL for export documentation from the EU. It is worth clarifying this with your partner or customs agency.
How to register for a GB EORI — step by step
Go to the HMRC registration portal
Applications are submitted via gov.uk — search for "register for EORI number" or go directly to the HMRC form. There are no official fees — beware of third-party sites charging a commission for "help with registration".
Prepare your company registration details
You will need: full company name or individual's full name, registered address, UTR (Unique Taxpayer Reference) or UK VAT number (if applicable), NI (National Insurance) number for individuals, type of business, and a description of the planned customs operations.
Complete and submit the application
The online form is straightforward and takes approximately 10–15 minutes. After submission HMRC sends a confirmation by email. The application can be submitted via Government Gateway (with an account) or without — depending on the company's VAT status.
Waiting and activation
HMRC processes the application typically within 2–5 working days. Once approved, the GB EORI number is sent by email and is immediately active — you can pass it to your customs agency and use it in CDS declarations.
EORI GB vs EORI PL — key differences
After Brexit, Great Britain became a third country with respect to the EU — meaning the UK and EU EORI systems are entirely separate from one another. A company holding an EORI PL may only use it for customs operations in Poland and the EU — for example, to export goods from Poland to the UK. But on the UK side, an EORI GB is required for import or export.
| Feature | EORI GB | EORI PL / EU |
|---|---|---|
| Format | GB + 12 digits | PL + VAT number + 00000 (or equivalent EU country format) |
| Issued by | HMRC (UK) | National Tax Administration (PL) or equivalent in the EU country |
| Valid in | UK only (CDS) | EU only (AES, CELINA) |
| Cost | Free | Free |
| Does it replace the other? | NO | NO |
What happens without an EORI number?
The absence of a GB EORI for a company acting as importer or exporter in the UK means it is impossible to file a customs declaration in the CDS system. The practical consequences are:
- close Rejection of the declaration by the CDS system — goods cannot be released for free circulation
- close Goods held by HMRC / Border Force at the UK border
- close Storage costs for goods held at a port or customs warehouse
- close Delivery delays and potential commercial losses
- info Solution: urgent registration for a GB EORI (2–5 days) or acting temporarily through a customs agent with their own GB EORI as an indirect representative
Disclaimer: This information is general in nature and does not constitute legal or tax advice. EORI registration rules and HMRC requirements may change — always verify current requirements from official gov.uk sources. For individual circumstances, please consult a specialist.
FAQ — frequently asked questions about UK EORI
What is an EORI number? expand_more
EORI is a unique identification number for a customs operator — an importer, exporter, or customs agent. In the UK it has the format GB + 12 digits. It is required to file any customs declaration in HMRC's CDS system.
Does a Polish company need a GB EORI to trade with the UK? expand_more
Yes, if it is the direct party to a UK customs operation. If the import clearance is handled by the British partner or a customs agency with its own GB EORI, the Polish company needs only an EORI PL for export from the EU.
How long does GB EORI registration take? expand_more
Typically 2–5 working days from online submission. Registration is free of charge — HMRC does not levy any fees. Once approved, the number is immediately active and can be used in the CDS system.
Is an EU EORI (EORI PL) sufficient in the UK? expand_more
No. EORI PL and EORI GB are two separate systems. EORI PL is valid only in Poland and the EU. Filing customs declarations in the UK requires a GB EORI.
What happens if a company does not have an EORI number? expand_more
Without a GB EORI the customs declaration is rejected by the CDS system. Goods may be held by HMRC. Solution: urgent EORI registration (2–5 days) or acting through a customs agent with their own GB EORI.
Is an EORI number valid indefinitely? expand_more
Yes, a GB EORI does not expire automatically. It remains active for as long as the company is trading and compliant with customs law. Any changes to registration details (name, address) must be updated in the HMRC system.
Need help with an EORI or UK customs clearance?
easyclearance.pl helps businesses with UK customs clearance — EORI registration is free for our clients. Get in touch by email or phone.