What is EORI? UK and EU EORI number — complete guide 2026

What is an EORI number?

EORI (Economic Operators Registration and Identification) is a unique identifier assigned by customs authorities to every entity — a business or an individual — that regularly participates in customs operations in the EU or UK. The EORI number replaces the earlier national registration systems and acts as a unified "customs passport" recognised by electronic systems in all member states.

In the European Union, the obligation to hold an EORI was introduced by the Union Customs Code (UCC), which came into force in May 2016 (replacing the Community Customs Code of 1992). EORI is required to submit a customs declaration in electronic systems such as CHIEF, CDS (UK) or NCTS, AES (EU). Without it, no system will accept a declaration — it is a technical requirement, not merely an administrative formality.

The EORI number is linked to the company's details in the customs register of the relevant country and allows customs authorities to quickly identify the operator, check its clearance history, and apply appropriate reliefs and simplified procedures (e.g. entry in the records, AEO).

What is the difference between an EU EORI and a GB EORI after Brexit?

This is a crucial point for Polish companies trading with Great Britain. Before Brexit, a single EU EORI number was sufficient to handle all trade within the EU and UK. Since 1 January 2021, the United Kingdom is a third country and has its own independent EORI registration system.

Important: if a company delivers goods to Northern Ireland, an additional XI EORI number may be required — a special identifier applicable under the Irish Protocol / Windsor Framework. XI EORI is issued by HMRC and takes the format XI + 12 digits.

Who needs an EORI number?

An EORI number is mandatory for every entity that:

• submits customs declarations (export, import, transit, ENS) in EU or UK countries,
• acts as a customs agency or customs representative,
• applies for AEO (Authorised Economic Operator) status,
• operates a customs warehouse or uses special procedures (IPR, OPR, customs warehousing).

Exceptions (EU EORI): individuals making one-off movements of goods with a value not exceeding €1,000 and a weight of up to 1,000 kg may be exempt from the EORI registration requirement under Article 1(1) of Regulation 2015/2447. In practice, every company engaged in regular international trade must hold an EORI number — the exemption applies only to occasional private shipments of low value.

In the UK: every company or individual importing or exporting commercial goods must hold a GB EORI — the value threshold equivalent to the EU (€1,000) operates similarly for non-commercial private shipments.

How to obtain an EORI number?

PL EORI — registration via PUESC

A Polish company registers its EU EORI through the PUESC (Polish Electronic Customs and Tax Services Platform), available at puesc.gov.pl. The process is fully electronic and free of charge:

1. Create an account on puesc.gov.pl (a trusted profile or qualified electronic signature is required).
2. Complete the business entity registration form (company details, tax number, statistical number, address).
3. Submit the application electronically — no office visit required.
4. Processing time: 3–5 working days.
5. The PL EORI number = the PL prefix + the company's tax identification number (e.g. PL7250022505).

If the company is already registered in PUESC (e.g. for ATA or ENS purposes), an EORI number may already have been assigned — it is worth checking before submitting a new application.

GB EORI — registration with HMRC

The UK EORI number is obtained via the GOV.UK service (gov.uk/eori). The process is straightforward and free of charge:

1. Go to gov.uk/eori and click "Apply for an EORI number".
2. Provide your UTR (Unique Taxpayer Reference) or VAT number (if the company is VAT-registered in the UK).
3. Complete the online form (company details, address, type of customs activity).
4. If the company is already VAT-registered in the UK — the EORI is usually issued immediately.
5. If there is no VAT registration — the waiting time is typically 5–7 working days.

The GB EORI takes the format: GB + 9-digit VAT number + 000 (e.g. GB123456789000). Companies without a UK VAT number receive a number in a different format — HMRC assigns it automatically.

EORI number format — examples

Every EORI number consists of an ISO country code (2 letters) followed by a unique string of digits. Examples of formats:

• PL EORI: PL + tax number (10 digits) → e.g. PL7250022505
• GB EORI: GB + 12 digits → e.g. GB123456789000
• XI EORI (Northern Ireland): XI + 12 digits → e.g. XI123456789000
• DE EORI (Germany): DE + 15 digits → e.g. DE123456789012345
• FR EORI (France): FR + SIREN (9 digits) → e.g. FR123456789

On customs declarations, the EORI must be entered exactly in the format accepted by the issuing country — an incorrect format causes automatic rejection of the declaration by the electronic system. The distinction is particularly important: a GB EORI does not work in the EU, and a PL EORI does not work in the UK.

Most common EORI mistakes

Based on our operational experience — here are the errors we see most frequently:

1. Using PL EORI instead of GB EORI on a UK import declaration — the CDS system rejects the declaration because it does not recognise a number with the PL prefix on the British side.
2. Missing XI EORI when delivering to Northern Ireland — Northern Ireland has a different customs status (Windsor Framework) and requires a separate XI number.
3. The customs agency using its own EORI instead of the client's EORI — only possible with direct representation. With indirect representation the agency uses its own EORI, but the client must be aware of the consequences (liability for customs debt).
4. EORI does not match the company details on the declaration — e.g. EORI registered to the parent company, but goods are being shipped by a subsidiary. The customs system checks data consistency.
5. Expired or suspended EORI — lapsed PUESC account — EORI can be lost through failure to update details or upon business closure. It is worth verifying the status before each new series of shipments.
6. EORI entered with a typographical error — a single wrong character causes rejection by CDS or NCTS. Always copy the number from the official registration confirmation.
7. Missing EORI in the ENS message — the Entry Summary Declaration submitted before goods arrive in the UK must contain the correct GB EORI of the sender or agent. An error blocks clearance before it has even begun.

EORI vs VAT vs HS code — what is the difference?

Three numbers, three different functions — often confused by companies starting to export to the UK:

In practice: EORI is "who is sending/receiving", HS is "what is in the consignment", MRN is "which specific clearance we are tracking". All three are required in a complete customs declaration — see also the articles What is MRN? and What is CDS UK?, where EORI is used as a key identification field.

Customs clearance — cost and scope of service

The EORI number itself is free of charge — both the PL EORI via PUESC and the GB EORI via HMRC. There are no registration fees or annual charges.

If you need assistance with registration, verification of an EORI number, or comprehensive customs clearance, easyclearance.pl offers operational support within the following price ranges:

• Export clearance PL → UK: from £45 to £120
• Import clearance UK → PL: from £45 to £150
• ENS (Entry Summary Declaration): from £25 to £50
• T1 transit (both customs offices: UK opening + EU closing): from £200 to £500

The figures given are indicative — an exact quote is provided once documents have been submitted. Prices depend on shipment complexity, destination country and the customs procedures required.

Official sources

• GOV.UK: Get an EORI number — HMRC, 2026-05-06
• PUESC — Polish Electronic Customs and Tax Services Platform — Ministry of Finance PL, 2026-05-06
• EU Commission (Customs procedures) — European Commission, 2026-05-06
• GOV.UK: Customs Declaration Service (CDS) — HMRC, 2026-05-06