EORI stands for - Economic Operators Registration Identification.

The EORI is an EU-wide system for the registration and identification of 'economic operators', introduced in July 2009.

Many UK businesses already had a GB EORI for trading with the rest of the world when the UK was in the European Union. However, before the EU Exit, traders in the UK were not required to hold an EORI number if they only traded within the EU. 

At the time of the UK leaving the EU, many businesses in the UK had to apply for a GB EORI number to be able to export to their EU customers.

Following the UK leaving the European Union, the UK continued to use the EORI number to identify traders in the UK.

EORI Numbers and trading Post-Brexit

 A UK-EU trade deal was agreed upon before the Brexit transition period ended on 31st December 2020. From 1st January 2021, all businesses based in the UK that import or export goods to, or from the EU, require an EORI number to be used on all Customs declarations and documents.

The EORI number will start with ‘GB’, followed by 12 digits; The EORI is your 9-digit VAT number followed by three extra digits. Although, as a company, you can also have branch IDs, typically used within large businesses.

The requirement for an EORI also applies when moving physical goods across the EU from the UK, or between Northern Ireland and other parts of the UK. 

Before Brexit, most UK businesses didn't need an EORI number because EU members did not require an EORI to trade within the EU. They were only needed when exporting /importing to/from third countries. 

Depending on the kind of business you carry out, a UK business would now require an EORI number. The type of EORI number you need and where you get it depends on where you're moving goods to and from; you may need more than one. 

EORI Numbers and Considerations within Supply chains

 If you do not have the correct EORI number, you may have delays at Customs and increased costs; for example, your goods may have to be stored until you get an EORI. 

If you move goods to or from Great Britain, you must get an EORI number that starts with GB; this is required for EU and non-EU trade to or from GB.

If you are moving goods to or from Northern Ireland, you may also need an EORI number starting with XI. 

Any business making declarations or getting Customs decisions in EU countries would require an EORI number from the Customs authority in the EU country where the first Customs declaration or request for a Customs decision is made. From 1st January 2010, these traders must get their EORI number at the first Port of Call in the EU and are assigned a unique EORI number.

The above is now applicable to UK businesses, which it never was in a pre-Brexit world, so to continue your supply chains and meet your customers’ demands, every UK business now has to make this a consideration.

For example, if you are exporting to the EU and trading under DDP Incoterms®, you may have to apply for an EU EORI number, and depending on the member state VAT rules, you may also have to register for VAT.

Incoterms® can be often overlooked, but they apply to UK-EU trade, as with all trade routes. The requirements, rules and regulations of the European Union, and the possibility of being EORI registered now need to be met as a UK exporter. As a UK business, you must consider these within your supply chains.

While you are here you may be interested in some Strong & Herd LLP training courses & live clinics related to this topic:

Beginners Guide to Exporting & Importing

Advanced Guide to Import, Export & Customs Procedures

How to Complete Export Entries

How to Complete Import Entries

Focus On: An Essential Guide to Direct Shipping

Advanced CDS Technical Workshop: Exports

Advanced CDS Technical Workshop: Imports