Definition
An EORI number is an identifier that businesses need to import or export goods into or out of the European Union or the United Kingdom. Customs authorities use it to track traders across declarations. It starts with a country code, often followed by the business's VAT number, and appears on customs documents and commercial invoices.
Also called: EORI, Economic Operators Registration and Identification number
EORI number in practice
Get an EORI number before your first shipment, since goods without one can be held at the border. EU numbers are issued by the customs authority of the member state where the business is established; UK numbers start with GB, or XI for Northern Ireland movements.
Frequently Asked Questions
Do I need an EORI number to sell services abroad?
No. EORI numbers are for moving physical goods across EU or UK customs borders. Cross-border services do not require one.
How do I get an EORI number?
Apply online to the customs authority where your business is established: HMRC in the UK, or the national customs authority of your EU member state. Businesses based outside the EU usually apply in the member state where they first import or export goods.
Related terms
- Customs duty Customs duty is a tax charged by a country on goods imported into it, usually calculated as a percentage of the goods' customs value according to their HS code and country of origin.
- HS code An HS code is a standardized number from the Harmonized System, maintained by the World Customs Organization, that classifies a traded product for customs.
- Commercial invoice A commercial invoice is the official invoice used for international shipments that customs authorities rely on to assess duties and taxes.
- VAT VAT (value added tax) is a consumption tax charged at each stage of the supply chain on the value added, used in the EU, UK, and more than 160 other countries.
This page is for general information only and is not legal, tax, or financial advice. Rules change and vary by location, so consult a qualified lawyer or accountant about your situation.