Since Brexit was finalised, rules for import and export trade between Great Britain and the European Union have changed. From the 1st January 2021, all businesses based in Great Britain need an EORI number to import and export goods from or to the EU.

If you're just starting out in the business of import and export trade, then getting your head around EORI numbers can be difficult. Even if you have been trading for years, the way you do trade will likely have changed since January 2021. We want to make it clear that EORI numbers do not need to be complex and once you understand them, they are easy to apply for and use. With this in mind, we've put together the top information you need to know to navigate the new regulations. We cover everything from what an EORI number is, who needs one, how to find the numbers and much more. Keep reading to learn more.

What is an EORI number?

An Economic Operators Registration and Identification Number (EORI number) is a system of unique identification numbers used to help customs identify your business and goods throughout the European Union.

Importers and exporters need to be identifiable and need to be registered for customs and tax purposes. The EORI number consists of the country code of the issuing member state (in Great Britain that would be GB) followed by a code or number that is unique to that member state. In Great Britain the GB is followed by a 12 digit unique number.

Your EORI number will need to be quoted on a number of forms and official documents, so it is important that you understand what it is. Also important to note at this point is that there are different types of EORI numbers issued depending on the country where your business is based and on your VAT classification.

It might seem like yet another hoop to jump through in order to establish an international trade business, but the introduction of your EORI number will actually make trade a lot easier and safer for you and your company. The sole purpose of this system is to properly implement security measures set out by the European Parliament.

Who needs an EORI number?

If you import or export goods between countries, then you will need an EORI number (whether you're a business or an individual trading, you will need to register for an EORI number. Specifically, you will need an EORI number if you trade and move goods between:

• Great Britain and any other country
• Great Britain and Northern Ireland
• Northern Ireland and countries outside the EU
• Great Britain and the Channel Islands
  

You will also need a EORI number if you:

• Use customs systems such as CHIEF or ICS NI
• Apply for a customs decision
• Have appointed someone else to handle customs for you
• Make customs declarations

NOTE: You do not need an EORI number to move goods between Northern Ireland and the Republic of Ireland, or send personal parcels and shipments.

An EORI number is for goods only, not for services. For example, if you offer digital services across borders, you will not need an EORI number. However, if your business starts to trade physical goods at any time, you will need to make sure you have registered for an EORI number before your goods reach their intended destination.

Even if your company doesn't normally import and/or export outside of Great Britain, you will still need an EORI number if you plan to trade outside of Great Britain. Make sure you are up to date with what you need and have registered before making the arrangements to move goods.

Is having an EORI number mandatory?

If you import or export goods of any size to another country then an EORI number is absolutely mandatory. NOTE: there are no costs involved in applying for an EORI number, but there are significant costs you will face if you trade without the necessary registration and documents. So make sure you and your business are protected by registering for an EORI number if you don't want any unnecessary additional costs when you import or export goods.

Is an EORI number the same as a VAT number?

No, an EORI number is not the same as a VAT number, but they are linked. When you register for a VAT number, you'll be given the option to register for an EORI number at the same time. Once you have completed this application, HMRC will make sure to link all future imports.

If you already have a VAT number and plan on trading with the EU, then you will need to apply for an EORI number through HMRC. The registration process usually takes a few days so make sure you don’t start trading until the registration has been fully completed. If you do start to move goods without an EORI number, you risk having your goods detained and paying additional expenses like fines, return fees, and storage fees.

Are there different types of EORI numbers?

There are three types of EORI number and the type you need depends on how your business trades and whether or not you are alreadyVAT registered. You can register for an EORI number if you are a:

• VAT registered business
• Non-VAT registered business and importing
• Non-VAT registered business and exporting

Remember, we also mentioned that there are different EORI numbers depending on country. If you are trading out of Great Britain, you will need an EORI number that starts with GB. For trade between Northern Ireland and The Republic of Ireland, you will need an EORI number that starts with XI. So make sure you find out what kind of EORI number you need before registering.

Businesses established in multiple EU countries who import or export from those countries will need to apply for the relevant EORI number from the country where the business is based. This could mean multiple EORI numbers if your company is large and diverse when it comes to moving goods. NOTE: these EORI numbers will  not be issued through HMRC and you'll need to follow the correct channels in the necessary country to apply for a particular EORI number.

How can I find my EORI number?

After you have applied for your EORI number, you will receive an email from HMRC with your EORI number in a matter of days. At most, it could take take up to a week to get the EORI number, especially in cases of trade by air (rather than ship), they usually take longer to register and process. So please bear this in mind when registering for your number - remember, you can't trade until you have the correct registrations and documents.

However, before you register, check if your business already has an EORI number. If you are VAT registered, you would have been given a VAT number - this may already be linked to an EORI registration. To check if your VAT number has a linked EORI registration, click HERE.

Do EORI numbers expire?

No, EORI numbers do not expire and you'll only need to apply once per business. The only reason for needing to apply for multiple EORI numbers is if your business expands into other countries and you are required to hold EORI numbers issued in those particular countries.

How do I apply for an EORI number?

Applying for an EORI number is incredibly straightforward now the HMRC have made the process as easy as possible. You will need to fill in an online application form based on the type of EORI number you need. The whole process shouldn't take any longer than 10 minutes provided you have the right information with you at the time of filling the form out.

If you are VAT registered, you'll need to provide the following information:

•  Full name
• Position
• Contact details
• VAT registration number
• VAT registered name
• VAT address

If you are not VAT registered and are importing or exporting, you will need to provide:

• Business name
• Business address
• Contact details
• Business status
• Description of goods being imported (i.e. value and quantity)
• Supplier details
• Freight or courier agent
• Method of import
  

NOTE: You will also need a government gateway user ID which would have been issued to you when you first registered as a new business. If you don’t already have a one, you can create one when you start the process. Sole traders will also need their national insurance number. You may also need your Unique Taxpayer Reference (UTR) or if your company is registered in the Companies House Register, you will need to provide the start date of your business as well as the Standard Industrial Code (SIC).

Make sure you have all the relevant up-to-date information available when you apply for your EORI number to ensure the application process is as quick and easy as possible. If you skip any information or fill in the wrong details, your application will be rejected, so prep and gather your information before applying .