EORI GB — How to Obtain a UK EORI Number for a Polish Company Exporting to the UK

When Does a Polish Company Exporting to the UK Need an EORI GB — and When Does It Not?

This is the question most of our clients ask in their first conversation. The answer depends on your business model and who formally acts as the importer of record in the UK. If your Polish company sells goods to a UK buyer who clears them through customs on the UK side (DAP/DDP model with a UK importer), the Polish side does not need an EORI GB — a PL EORI is sufficient for the export declaration on the Polish side. However, if your Polish company wants to import goods into the UK independently (for example, to sell from a UK warehouse), it must be listed as the importer of record and needs an EORI GB. This distinction has significant financial implications: the importer of record is responsible for paying duty and import VAT.

Model 1 — Polish Exporter Sells DAP UK: When EORI GB Is Not Required

<p>Under Incoterms DAP (Delivered At Place) or EXW, it is the buyer or their appointed UK freight forwarder who acts as the importer of record and holds their own EORI GB. Your Polish company as the exporter only needs an EORI PL — to lodge the Polish export declaration in PUESC/AES. The export declaration (EX) is lodged on the Polish side and concludes with an IE599 message (export confirmation), which is the evidence required to apply the 0% VAT rate on the export. In this model, your Polish company is not involved in UK customs formalities — the UK side is responsible. This is the simplest and most common model for Polish B2B exporters to the UK.</p>

Model 2 — Polish Company as Importer of Record in the UK: EORI GB Mandatory

<p>If your Polish company wants to appear in the UK import customs declaration as the Declarant or Importer (CDS fields 3/15, 3/16, 3/17), it must hold an EORI GB. This applies in particular to: companies selling via e-commerce platforms from a UK warehouse (Fulfilment by Amazon UK, own 3PL), companies offering DDP (Delivered Duty Paid) terms — where the Polish side takes responsibility for duty and VAT in the UK, and distributors importing into their own UK stock. In such cases, the absence of an EORI GB makes it impossible to lodge an import declaration in the CDS system. A customs broker cannot lodge a declaration without the importer's EORI — it is a mandatory field in a CDS declaration.</p>

Model 3 — Direct Representation vs Indirect Representation and EORI GB

<p>Your Polish company can appoint a UK customs agency to act as indirect representative — the agency then acts in its own name but on the client's behalf. Under the indirect representation model, the customs agency enters its own EORI GB as the declarant and takes customs responsibility for the declaration. In this case, your Polish company does not need an EORI GB. However, this option has limitations: not all customs agencies agree to indirect representation (due to liability risk), and the client has less control over the process. Easy Clearance offers both arrangements — contact us to discuss the optimal model for your business.</p>

How to Apply for an EORI GB — Step-by-Step Procedure

The EORI GB application is submitted exclusively through the gov.uk/eori portal — there is no paper application option, and an intermediary cannot apply on your behalf (a customs agency cannot apply on behalf of a client; only the client themselves can apply). The form is available in English and requires a Government Gateway account (a gov.uk account) or the ability to create one. For companies outside the UK without a UK registered office, HMRC verifies additional information in accordance with HMRC Notice 828 and may request documents confirming business activity. Below we describe the entire process from setting up a Government Gateway account to receiving your EORI GB.

Step 1 — Setting Up a Government Gateway Account and Company Verification

<p>A Government Gateway account is an account on the gov.uk portal required to access most HMRC services. Polish companies can set up an Organisation account — for this you need a company email address and a VAT number or other company identifier accepted by HMRC. For companies without a UK VAT number or UTR (Unique Taxpayer Reference), HMRC may require additional identity verification — for example, a KRS company registration number or a foreign VAT number. Detailed procedure for setting up an account: <a href='https://www.gov.uk/log-in-register-hmrc-online-services'>gov.uk/log-in-register-hmrc-online-services</a>. Once the account is set up, you can proceed immediately to the EORI form at <a href='https://www.gov.uk/eori'>gov.uk/eori</a>.</p>

Step 2 — Completing the EORI Form and Required Information

<p>The EORI form at gov.uk/eori contains the following sections: company identification details (full legal name as registered in KRS, registered address, registration number, country of registration — Poland), information about trading activity (type of goods imported/exported, estimated frequency of customs clearances), contact person (name, surname, telephone, email). For Polish companies without a UK address, HMRC accepts the company's foreign address as the EORI address — you do not need a UK branch. Exception: if the company wants to use a DDA (Duty Deferment Account) or CFSP, additional approval may be required. Select the option 'I am not established in the UK' when asked about your registered office.</p>

Step 3 — Processing Time and Verifying Your EORI GB Number

<p>After submitting the application, HMRC issues the EORI GB via email, usually within 5 working days. The number has the format GB + 12 digits (e.g. GB123456789000). Once received, you can verify it using the official HMRC tool: <a href='https://www.gov.uk/check-eori-number'>gov.uk/check-eori-number</a>. Verification is important before your first customs clearance — a customs agency always checks the validity of the importer's EORI in the HMRC system before lodging a declaration. The EORI GB number is valid indefinitely as long as the company remains active and has no outstanding obligations to HMRC. If you have questions about the status of your application, you can contact the HMRC Customs helpline directly.</p>

EORI GB vs EORI PL — Key Differences for the Polish Exporter

A Polish company trading with the UK typically holds two EORI numbers: PL (issued by the Tax Administration Chamber, based on the company's NIP, format PL + 10 digits) for customs declarations on the EU side, and GB (issued by HMRC, for declarations on the UK side). These are two independent numbers in two different systems — neither replaces the other. The EORI PL is needed for the export customs declaration lodged through PUESC in Poland. The EORI GB is needed for the import customs declaration lodged through CDS in the UK. If your company operates in both directions and acts as both an exporter on the PL side and an importer on the UK side, you need both numbers.

How to Check Whether Your Polish Company Already Has an EORI GB

<p>The EORI GB verification tool is available at <a href='https://www.gov.uk/check-eori-number'>gov.uk/check-eori-number</a>. By entering the EORI number (GB + 12 digits), the HMRC system confirms its validity and assignment. Your Polish company may not be aware that a trading partner or a previous customs agency applied for an EORI GB on its behalf — it is always worth checking before submitting a new application, as HMRC does not issue two EORI GB numbers to the same company. To verify EU EORI numbers (including PL), you can use the European Commission tool: <a href='https://ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp?Lang=en'>ec.europa.eu — EORI validation</a>.</p>

EORI GB and UK VAT Registration — Does One Follow from the Other?

<p>EORI GB and a UK VAT number are two separate numbers with two separate registration processes. Having an EORI GB does not mean you are registered for VAT in the UK, and vice versa. A Polish company that imports into the UK and sells to UK consumers may be required to register for UK VAT (threshold: £90,000 annual turnover from 2024) — an EORI GB does not exempt you from this obligation. On the other hand, a company that already holds a UK VAT Number can automatically apply for an EORI GB linked to that number. The question of UK VAT registration should be discussed with a tax adviser specialising in UK VAT — this is outside the scope of a customs broker's services. This article reflects the legal position as of 2026-04-18. Contact a customs broker before taking any action.</p>

What the current rules say

A Polish company needs an EORI GB only when acting as the importer of record in the UK — that is, when appearing in the import customs declaration as the declarant or importer. If the UK buyer or their appointed intermediary is the importer, the Polish company only needs an EORI PL for the export customs declaration. The EORI GB application is submitted independently through gov.uk/eori — HMRC issues the number within 5 working days, without requiring a UK registered office. This information reflects the position as of 2026-04-18 — contact a customs broker if you have questions about your specific situation.

FAQ — frequently asked questions

Does a Polish company exporting to the UK always need an EORI GB?

No. An EORI GB is only needed when your Polish company acts as the importer of record in the UK — that is, when it appears in the import customs declaration. If the UK side (the buyer or their customs agency) is the importer, your Polish company only needs an EORI PL for the export customs declaration.

How do I apply for an EORI GB from Poland?

The application is submitted via the form at gov.uk/eori after logging in with a Government Gateway account. Polish companies without a UK registered office can apply — select 'I am not established in the UK' when prompted. The form requires your company details, registered address, and information about your trading activity.

How long does it take to receive an EORI GB?

HMRC typically issues the EORI GB within 5 working days of receiving a complete application. The number is sent by email. You can verify it at gov.uk/check-eori-number.

Can a customs agency apply for an EORI GB on my behalf?

No. The EORI GB application must be submitted by the company itself through its own Government Gateway account. A customs agency can advise on the process but cannot submit the application on behalf of a client.

Are EORI GB and a UK VAT number the same thing?

No. They are two separate numbers issued by different HMRC departments in separate processes. Having an EORI GB does not mean you are registered for UK VAT. If your Polish company sells to UK consumers and exceeds the VAT threshold (£90,000), you must register for UK VAT separately.

Official sources

• GOV.UK — Get an EORI number — GOV.UK / HMRC
• GOV.UK — Check an EORI number — GOV.UK / HMRC
• HMRC Check an EORI Number API — HMRC
• EU EORI validation — EC TAXUD