Who needs an EORI

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:

  • between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)
  • between Great Britain and Northern Ireland
  • between Great Britain and the Channel Islands
  • between Northern Ireland and countries outside the EU

This guide is also available in Welsh (Cymraeg).

To get an EORI number, your business usually needs to have premises based in the country you want to import to or export from – this is called ‘being established’. Your premises needs to be one of the following:

  • a registered office
  • a central headquarters
  • a permanent business establishment – premises where some of your customs-related activities take place and your HR and technical resources are permanently located

You do not need an EORI number if you’re moving goods for personal use only.

If your business is not based in the country you’re moving goods to or from

You should still get an EORI number if you’re:

If you’re not eligible to apply for an EORI number yourself, you’ll need to appoint someone to deal with customs on your behalf. The person you appoint will need to get the EORI number instead of you.

If you’re based in the Channel Islands and you move goods to or from the UK, you do not need an EORI number. You’ll need an EORI number if you use HMRC’s customs systems like Customs Handling of Import and Export Freight (CHIEF).

When you’ll need your EORI number

You’ll need your EORI number if you:

  • appoint someone to deal with customs for you and are ‘established’ in the country you’re importing to or exporting from
  • make customs declarations
  • use customs systems, such as the CHIEF system and the Import Control System Northern Ireland (ICS NI)
  • apply for a customs decision
Share this article

Contact McMahon Legal