Economic Operator Registration and Identification (EORI) number

The Economic Operator Registration and Identification (EORI) number is a unique identifier assigned to businesses and individuals engaged in importing or exporting goods into or out of the UK or the European Union (EU). An EORI number is essential for customs declarations and is a cornerstone of efficient and compliant international trade.

What Is an EORI Number?

An EORI number is issued by a customs authority and is used to track and identify businesses in customs processes. It ensures that customs operations are streamlined, reduces delays, and helps businesses comply with trade regulations.

For businesses in the UK:

• Post-Brexit, UK businesses trading with the EU need a UK-specific EORI number starting with “GB.”
• For trade with Northern Ireland, an EORI starting with "XI" may also be required.

Why Do You Need an EORI Number?

1. Customs Declarations
   • Required to submit import/export declarations.
2. Compliance with Regulations
   • Essential for adhering to customs and trade laws.
3. Tax and Duty Payments
   • Links your business to payments for import/export duties and taxes.
4. Faster Customs Clearance
   • Facilitates smoother and quicker processing of goods at borders.

Without an EORI number, businesses may face:

• Delays in customs processing.
• Additional fees or penalties.
• Goods being held at the border.

Who Needs an EORI Number?

1. Businesses
   • Any UK business importing or exporting goods with countries outside the UK.
2. Individuals
   • Individuals importing goods for personal use might not require an EORI, but those acting as sole traders will.
3. Freight Forwarders and Agents
   • Required if handling customs processes on behalf of clients.
4. Northern Ireland Traders
   • Businesses moving goods between Northern Ireland and non-EU countries or the EU must have an "XI" EORI.

Format of an EORI Number

1. UK EORI Number (GB)
   • Typically starts with GB, followed by a 12-digit unique identifier, which is often the company’s VAT registration number.
   • Example: GB123456789000
2. Northern Ireland EORI Number (XI)
   • Starts with XI and is required for trade between Northern Ireland and the EU under the Northern Ireland Protocol.
   • Example: XI123456789000

How to Apply for an EORI Number

Step 1: Check if You Need One

• Use the UK Government’s EORI Checker Tool to determine whether your business needs an EORI number.

Step 2: Prepare Your Information

• Details required:
  • Business name and address.
  • VAT number (if applicable).
  • Unique Taxpayer Reference (UTR).
  • Business incorporation details.

Step 3: Apply Online

• Applications can be made via the UK Government’s EORI Registration Page.

Step 4: Receive Your EORI

• Most businesses receive their EORI number within 3 working days, though delays can occur during busy periods.

Using Your EORI Number

• Include your EORI number in all customs declarations, invoices, and shipping documents.
• Ensure the number is linked to your business’s customs software or provided to your freight forwarder.

EORI Number for Non-UK Businesses

Non-UK businesses importing goods into the UK may also need a UK EORI number. The process for non-resident businesses is similar but may require additional documentation, such as proof of trade activity.

Benefits of Having an EORI Number

1. Compliance with Customs Laws
   • Ensures your business meets international trade regulations.
2. Streamlined Processes
   • Reduces delays and simplifies customs clearance.
3. Professionalism
   • Demonstrates your business’s preparedness for international trade.
4. Avoidance of Penalties
   • Prevents fines or goods being held due to non-compliance.

Common Issues and Solutions

1. Delays in Receiving EORI
   • Ensure all application details are correct and complete.
   • Follow up with HMRC if the application takes longer than 3 working days.
2. Incorrect EORI Used
   • Double-check that the EORI number matches the country of customs declaration.
3. VAT Linking Issues
   • If your VAT number is not linked correctly to your EORI, contact HMRC to resolve the issue.

Post-Brexit Impact

Following the UK’s exit from the EU, businesses trading with the EU must:

1. Obtain a UK EORI number for trade with the EU.
2. Obtain an EU EORI number if importing/exporting goods into the EU.
3. Understand the specific requirements for Northern Ireland under the Northern Ireland Protocol.

Conclusion

The EORI number is a fundamental requirement for businesses involved in international trade. By ensuring you have the correct EORI and understanding how to use it, you can streamline your customs processes, avoid delays, and maintain compliance with trade regulations. For businesses navigating the complexities of global trade, the EORI number is not just a legal obligation but a key tool for efficiency and success.

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