EORI · Union Customs Code Reg. (EU) 952/2013

Do you need a GB, EU, or XI EORI?

EORI at a glance

An EORI number is the customs identifier every economic operator needs to import or export goods across an EU or UK customs border. Run the need-check to resolve which of the three registries — GB, EU, or XI — your trade flow requires.

Tell us about your trade flow

Your EORI verdict

Dataset retrieved 2026-06-09 — verify with the authority before applying.

GB EORI(not required)
EU EORI(not required)
XI EORI(not required)

No EORI required

Legal basis

UCC — Intra-EU movements do not require an EORI; non-customs movements between member states fall outside UCC scope (Reg. (EU) 952/2013 Art. 9).· retrieved 2026-06-09 · v2026.06

No registration required for this trade flow.

  • WhoAny economic operator established in the EU that lodges customs declarations needs one EORI, issued by the customs authority of the member state where it is established — and a single EU EORI is valid across all 27 member states (only one valid EORI per person).
  • Non-EUOperators not established in the EU get their EORI from the first member state where they carry out customs activity — often through an indirect representative / fiscal rep; you cannot freely self-select the country.
  • GB / XISince the Brexit cutoff of 1 Jan 2021 a GB EORI is not valid for EU customs. Great Britain has its own GB EORI, and movements involving Northern Ireland need a distinct XI EORI (held alongside the GB EORI) under the Windsor Framework.
  • HowThe number is built on your VAT / business identifier and validated in the EU EORI database. Applying directly with the responsible authority (an EU portal or HMRC) is free; lead time is typically a few working days.

Sources: European Commission — EORI (one per person, valid EU-wide) · gov.uk — GB EORI for GB↔EU movement · HMRC — GB + XI EORI for Northern Ireland.

Last updated 9 Jun 2026 · Data verified 9 Jun 2026 against the European Commission EORI guidance (ruleset v2026.06). Informational, not legal advice — EORI rules per the Union Customs Code (Reg. (EU) 952/2013) and national customs.

This tool is an orientation aid. It does not replace legal or customs advice. Final EORI eligibility depends on case-specific facts and the determining member-state authority. Consult a qualified customs adviser before applying or submitting customs declarations.

Frequently asked questions

Is a GB EORI valid for EU customs?

No. Since the Brexit cutoff of 1 Jan 2021 a GB EORI is only valid for Great Britain customs. To clear goods in the EU you need a separate EU EORI issued by a member-state authority — one EU EORI is then valid across all 27 member states.

Can I hold more than one EU EORI number?

No. The European Commission states that “at any point in time, a person can be assigned only one valid EORI number,” and that one EU EORI is recognised by every EU member state.

I'm a GB business moving goods to or from Northern Ireland — what do I need?

You need two EORI numbers: a GB EORI and an XI EORI. Under the Northern Ireland customs arrangements (the NI Protocol, continued by the Windsor Framework) the XI number covers Northern Ireland movements, and HMRC requires you to hold the GB EORI before it issues the XI number.

Where does a non-EU company register its EU EORI?

In the EU country where it carries out its first customs operation — you cannot freely self-select the member state. The classifier defaults to a likely first-activity country and flags that you must confirm it with that member-state authority.

I only sell B2C through a marketplace under IOSS — do I still need an EORI?

Often not as the seller. For low-value B2C distance sales the importer of record (and therefore the customs EORI obligation) frequently sits with the marketplace or a customs intermediary, not with you. This tool resolves the customs EORI question; it does not assess your IOSS/VAT position — check the VAT OSS threshold tool linked below for that side.

Does an EORI cost anything?

No. Applying for an EORI number directly with the responsible customs authority (HMRC or an EU member-state portal) is free. This tool is also free and is an orientation aid, not legal or customs advice.

EU VAT OSS threshold checkerAn EORI is a customs ID, not a VAT registration. Check whether your distance sales cross the €10,000 OSS threshold and where you owe VAT.EU authorised representative finderNon-EU sellers placing CE-marked goods on the EU market need an authorised representative — see when one is mandatory and what they do.UKCA vs CE marking checkerMoving goods GB↔EU after Brexit? Work out whether your product needs UKCA marking, CE marking, or both for each market.

All Seller Guardrails tools — free EU compliance checkers for sellers