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UK EORI Number:
In the UK, businesses importing or exporting goods across borders need a UK EORI number. This article will guide you through what an EORI number is, who needs it, and the step-by-step process to apply. We’ll also cover some special considerations to help businesses comply with customs and tax obligations.
What Is a UK EORI Number?
A UK EORI number (Economic Operators Registration and Identification number) is a unique identifier issued by the UK government to businesses trading goods internationally. This number is essential for customs declarations when importing or exporting goods between the UK and non-EU countries, as well as for trade with the EU, especially after Brexit.
Format of an EORI Number
The EORI code UK begins with “GB” for businesses operating within Great Britain, followed by a 12-digit code. This identifier helps businesses streamline import and export procedures at the UK border. For those trading with Northern Ireland or the EU, the EORI number Ireland starts with “XI.” You can use the EORI code UK across various customs platforms to ensure correct documentation.
Do You Need an EORI Number?
Whether or not you need a UK EORI number depends on your business’s activities. Below are the key scenarios:
1. Importing Goods into the UK
If your business imports goods into the UK, a UK EORI number is mandatory for customs declarations.
2. Exporting Goods from the UK
If you’re exporting goods from the UK to non-EU countries, you will also need an EORI number UK for export declarations.
3. Moving Goods Between Northern Ireland and the EU
Goods moved between Northern Ireland and EU countries require a special “XI” EORI number rather than the standard GB EORI number.
4. Businesses Trading with the EU
Post-Brexit, businesses trading with EU countries need an EORI number UK to comply with customs processes.
5. Service Providers
While service providers may not need a UK EORI number for services, businesses involved in selling or purchasing goods should consider whether it’s necessary.
How to Get It UK EORI Number?
To get a UK EORI number, follow these steps:
- Check Eligibility: Verify if your business needs an EORI number. You’ll need one if you move goods between Great Britain and other countries, including the EU.
- Prepare Information: Gather necessary details such as your Unique Taxpayer Reference (UTR), business start date, Standard Industrial Classification (SIC) code, VAT number (if applicable), and National Insurance number (if you’re an individual or sole trader).
- Apply Online: Visit the and sign in or create an account. Fill out the application form with the required information.
- Receive Your EORI Number: You’ll get your EORI number immediately unless HMRC needs to verify your application, which can take up to 5 working days.
Special Considerations
VAT-Registered Businesses
If you are VAT-registered, your UK EORI number will usually be linked to your VAT registration number. Businesses can use their EORI numbers UK in VAT returns for goods traded internationally.
Non-VAT Registered Businesses
If you’re not VAT-registered, you can still apply for a UK EORI number, but the format of your number may differ for VAT-registered businesses.
EU EORI Number
If your business trades within the EU, you may need both a UK and an EU EORI number. For example, if your business trades with Ireland, you’ll need a GB EORI number for UK customs and an EORI number in Ireland for trade in the EU.
Who Needs an EORI Number?
Businesses and individuals who are involved in importing or exporting goods between Great Britain and other countries, including the EU, need an EORI (Economic Operators Registration and Identification) number. Specifically, you need an EORI number if you:
- Move goods between Great Britain (England, Scotland, and Wales) and other countries.
- Move goods to or from Northern Ireland, including shipments between Northern Ireland and non-EU countries.
- Move goods between Northern Ireland and the EU.
Without an EORI number, you may face delays and additional costs when moving goods across borders. It is essential for businesses engaged in international trade to obtain an EORI number to comply with customs regulations and streamline the import/export process, but here’s a breakdown of specific cases:
Here’s a table summarizing who needs an EORI number:
| Situation | Requirement |
|---|---|
| Importing goods to Great Britain | EORI number required |
| Exporting goods from Great Britain | EORI number required |
| Moving goods to/from Northern Ireland | EORI number required |
| Shipping goods between Northern Ireland and the EU | EORI number required |
Who Does Not Need an EORI Number?
An EORI (Economic Operators Registration and Identification) number is not required in specific situations. If you are moving goods solely within the UK or transporting goods between Northern Ireland and Great Britain, you do not need an EORI number. Additionally, if you are engaged in providing services internationally, rather than trading goods, an EORI number is unnecessary.
Non-commercial movements of goods for personal use are also exempt from requiring an EORI number. Understanding these exemptions can help streamline your compliance process and clarify when you can forgo obtaining an EORI number.
If Your EORI Number Does Not Start With GB
If your EORI number does not start with “GB,” it indicates that your number was issued by a country other than the United Kingdom. This might be the case if your business is registered in an EU country or another international location.
For UK businesses trading goods internationally, it’s crucial to have an EORI number that begins with “GB.” If your current EORI number does not start with “GB,” you may need to apply for a UK EORI number to ensure compliance with customs regulations and facilitate the smooth movement of goods across borders.
Table Example: EORI Number Processing Times
| Application Method | Processing Time |
|---|---|
| Online Application | 3-5 Business Days |
| Manual Verification | Up to 3-4 Weeks |
Conclusion
Having a UK EORI number is crucial for businesses involved in international trade. Whether you import or export goods, move goods between Northern Ireland and the EU, or trade with EU nations, obtaining an EORI number UK is mandatory. Ensure you apply promptly and stay compliant with UK customs laws.
FAQs
1. What is a UK EORI number?
A UK EORI (Economic Operators Registration and Identification) number is a unique identifier required for businesses importing or exporting goods to or from the UK.
2. Is a VAT number the same as an EORI?
No, a VAT number is for tax purposes, while an EORI number is used for customs clearance. However, they may be linked to VAT-registered businesses.
3. Do I need an EORI number to ship to the UK?
Yes, an EORI number is required to ship goods to the UK to ensure smooth customs processing.
4. How can I check if I have a valid EORI number?
You can check your EORI number’s validity on the European Commission’s EORI validation tool or contact HMRC for UK-issued numbers.
5. Can individuals apply for an EORI number?
Yes, individuals importing or exporting goods for business purposes can apply for an EORI number.
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About the Author: Ahmad Raza
