GB EORI number for overseas sellers (HMRC; XI EORI for Northern Ireland)

A business with no premises in the UK can apply for its own GB EORI number only for the customs jobs HMRC lists, such as a transit or temporary admission declaration, an entry or exit summary declaration or a temporary storage declaration. For an ordinary import into Great Britain, the UK customs agent or courier that declares your goods uses its own number, and you need none (GOV.UK). The number is free. This page covers only what the UK adds to the EU EORI rule. How to apply for an EU number is in apply for an EORI number, and the other UK rules for a seller are on the United Kingdom overview.

Which number you need depends on where the goods move

HMRC issues two numbers of its own, GB and XI. You may need more than one (GOV.UK).

A number that does not start with GB does not do for Great Britain. HMRC says that if you hold one, you must apply for a GB number (GOV.UK). It works the other way too: the EU guide explains why a GB number does not count in the EU.

A business outside the UK registers only for listed customs jobs

Your business is “established” in the UK if it has a registered office, a central headquarters or a permanent business establishment there (GOV.UK). Without that, HMRC says you should still get an EORI number if you are:

• making a customs declaration for transit
• making a customs declaration for temporary admission
• applying for a customs decision
• making an entry summary declaration or an exit summary declaration
• making a temporary storage declaration
• getting a customs guarantee for temporary admission or re-export declarations
• acting as a carrier for transporting goods by sea, inland waterway or air
• acting as a carrier connected to the customs system, and you want the notifications about entry summary declarations
• established in a common transit country, where the declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration

(GOV.UK, Get an EORI number; the same list is in HMRC’s customs handbook.)

You apply in the place of your first such job: a business based outside the UK registers with HMRC for a GB number if it needs one for one of these jobs in Great Britain (HMRC handbook). HMRC lists no turnover or value threshold. The test is what you do. A private person moving goods that are not controlled and are for personal use only needs no number, and a consultancy or service business usually needs none (HMRC handbook).

Otherwise a UK agent declares, and its number goes on the form

If you cannot register, you appoint someone to deal with customs for you, and that person gets the EORI number instead of you (GOV.UK). Not having a number does not stop you trading: HMRC says you can keep moving goods through an indirect representative (HMRC handbook).

• Who can act for you. A freight forwarder, a customs agent or broker, or an express operator, established in the UK for customs (HMRC). A company is established if it is incorporated at Companies House. Otherwise it needs a permanent place in the UK where it carries on business. A UK VAT number or EORI number does not by itself prove establishment (HMRC).
• Indirect only. If you are not established in the UK and import goods into Great Britain, you can ask someone to act only indirectly (HMRC). The agent acts in its own name, is equally responsible for the accuracy of the information, and is jointly and severally liable for the Customs Duty and import VAT.
• You stay responsible for due diligence. HMRC says so for declarations an agent makes for you (HMRC).
• What you hand over. Any EORI number you hold, and evidence of the goods such as invoices, contracts and a description, plus licences or certificates for restricted goods (HMRC).

The reason an agent is needed is in UK customs law. A person eligible to make a customs declaration may not do so unless the person is established in the United Kingdom (regulation 15 of SI 2018/1248). A customs agent is exempt from that test, but the agent itself must be established in the UK (regulation 80). Who is the importer in the first place is in importer of record.

Applying for a GB number takes minutes

1. Use HMRC’s online application. You sign in, or create sign-in details on the way (GOV.UK).
2. A business based outside the UK needs no Unique Taxpayer Reference, no SIC code and no National Insurance number. If you are registered for UK VAT, have the VAT number and its effective date.
3. HMRC may ask for the full name or registered organisation name, the address, what you apply as (sole trader, partnership, charity or public body), the VAT number, consent to disclose your details and a start date. The online form takes about 10 minutes (HMRC handbook).
4. You get the GB number immediately, unless HMRC needs to check the application. Then it takes up to 5 working days (GOV.UK). HMRC asks you to wait those 5 working days before contacting it about the status (GOV.UK).

Register before the first job, not when the goods are at the border. The number is free of charge and has no expiry date (HMRC handbook).

The number follows your UK VAT registration

A GB number is GB followed by 12 or 15 numbers, for example GB123456789000 (HMRC check service). You do not need to be VAT registered to get one. If you are registered for UK VAT, the first nine digits are your VAT number. If you register for VAT after getting a number that is not tied to a VAT number, the old number is cancelled and replaced by one that reflects the VAT number (HMRC handbook).

The link works in the other direction too. If you cancel your VAT registration, HMRC cancels the EORI number at the same time. You lose the customs authorisations and licences linked to it, and you apply again if you still need a number. Asking HMRC to cancel a GB number also cancels the XI number (GOV.UK). Whether you must register for UK VAT is on the United Kingdom overview.

To check a GB number you were given, or your own, use the EORI number check. It asks HMRC for GB numbers. HMRC shows the holder’s name and address only if the holder agreed to share them (HMRC handbook).

Northern Ireland uses an XI number

Northern Ireland applies the EU customs rules, so it has its own number, which starts with XI. HMRC says you will usually need one to move goods into Northern Ireland from Great Britain, to move goods from Northern Ireland to a non-EU country, and to make a declaration or apply for a customs decision there (GOV.UK).

• When you need none. You already hold an EU EORI number, you only move goods on the island of Ireland or between Northern Ireland and an EU country, or your business is established in an EU country but not in Northern Ireland, in which case you apply in that EU country (GOV.UK).
• How to get it. Apply for the GB number first, then fill in HMRC’s XI registration form. You need your XI VAT number if you have one, any EU VAT numbers, and two documents proving a permanent business establishment in Northern Ireland, for example a bank statement and a utility bill. You do not need that proof if the establishment address on your GB application is in Northern Ireland, or if your business is not established there and needs the number to make certain declarations or act as a carrier. The XI number comes within 5 days (GOV.UK).
• Who can be declarant. Only people or organisations based in Northern Ireland or the EU can be named as declarant on import and export declarations made in Northern Ireland (GOV.UK).
• One or the other. HMRC’s handbook says a business must not hold both an XI number and an EU country’s number. It also says that, for declarations lodged into Northern Ireland through the Customs Declaration Service, EU numbers are for now not accepted, so a business with an EU number uses a GB-prefixed number there until further notice (HMRC handbook).

What happens if you do nothing

HMRC’s own warning: without the right number you may have delays at customs and increased costs, for example your goods may be stored until you get one (GOV.UK). The penalty schedule of the Customs Safety and Security (Penalty) Regulations 2019 sets maximum penalties of £1,000 to £2,500 for entry summary declarations, arrival and diversion notifications, pre-departure declarations and authorised economic operator notifications. It has no entry for registering late or not at all.

Draft legislation on consignments of £135 or less is not law yet

The UK has published draft legislation, not yet law, to remove the customs duty relief on goods worth £135 or less; the EU de minimis guide has the details and the latest date, and today’s EORI rules are those above.

The law behind the number

HMRC’s handbook says that for the GB EORI, EU legislation, the Union Customs Code, has been retained under the Customs Safety and Security Procedures (EU Exit) Regulations 2019, as amended by SI 2020/1379 (HMRC handbook). These provisions carry the duty:

• Article 9 of the Code. Economic operators established in the customs territory register with the customs authorities. Article 9(2) adds that, in specific cases, operators not established there also register.
• Article 5(1) of Delegated Regulation 2015/2446. Those specific cases: an operator not established registers before lodging a customs declaration, an entry or exit summary declaration or a temporary storage declaration, before acting as a carrier by sea, inland waterway or air, and before requesting registration and endorsement of proof of customs status of Union goods. The duty to register does not reach oral, conduct, traveller and postal declarations, declarations for temporary admission and the re-export that discharges it, or a common transit declaration by an operator established in a common transit country. HMRC’s guidance still lists temporary admission among the jobs for which a business with no UK premises should get a number.
• Regulation 15 of SI 2018/1248. A person eligible to make a customs declaration may not do so unless established in the United Kingdom. The exceptions: a declaration for a special customs procedure other than customs warehousing, a customs agent acting in that capacity, and oral, paper-form and by-conduct declarations.
• Regulation 80 of SI 2018/1248. A person may not act as a customs agent unless established in the UK. A person may act as agent for a principal who is not required to be established, and any person may act as agent to make a temporary storage declaration.
• Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 1. Nothing in any direct EU legislation has effect in relation to import duty. So the establishment rule for declarants comes from SI 2018/1248, not from Article 170 of the Code.