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EORI number explained: what it is and how to get one (2026)
Customs7 min read

EORI number explained: what it is and how to get one (2026)

By
Lead Customs Analyst · at TRADE-COST

A container stuck at port over a missing number

Your first shipment from India lands at Felixstowe or Rotterdam. The freight forwarder calls: "I need your EORI number to lodge the entry." You have no idea what that is. While you scramble to find out, the container sits on the terminal, free time runs out, and demurrage starts ticking. This everyday scenario for a first-time importer explains why the EORI number is the very first ID to secure — before you even negotiate a freight rate.

The EORI number (Economic Operators Registration and Identification) is the customs identity card of any business that imports, exports or moves goods in transit within the EU or UK. Without it, no customs declaration can be filed. This guide covers what it does, its format by country, how to get one for free, and the case of exporters based outside the EU — including US and Indian firms selling into the bloc.

What is an EORI number?

The EORI is a unique identifier assigned by a national customs authority to an economic operator. Introduced on 1 July 2009 and now anchored in the Union Customs Code (Regulation (EU) No 952/2013, Article 9), it replaced the patchwork of national importer numbers with a single ID recognised across all 27 member states.

Its function is straightforward: it lets customs IT systems (ICS2 for safety and security, national clearance platforms, NCTS for transit) unambiguously identify who is importing, exporting or declaring. Three core principles:

  • Uniqueness: one operator holds one EORI, no matter how many ports or countries it operates through within the EU.
  • Registration in the country of establishment: you register with the customs authority of the member state where your business is set up.
  • Free of charge: issuance costs nothing.

Who needs one?

Anyone completing customs formalities in the EU or UK. In practice:

  • Importers and exporters of record, from the very first commercial operation.
  • Transit operators lodging a T1 declaration in the NCTS system.
  • Customs representatives (forwarders, brokers) declaring on behalf of others.
  • Non-EU operators acting as declarant or importer within the Union.

Consignment value is irrelevant: unlike the de minimis relief that waives duty on small parcels, an EORI is required as soon as a commercial declaration is lodged, even for a $300 shipment.

Number format by country

The number consists of the two-letter ISO country code followed by an identifier specific to each country (up to 15 alphanumeric characters in total). Most jurisdictions build it from the existing tax or company registration number:

CountryEORI structureBase used
United KingdomGB + 9 digits + 000UK VAT number
Northern IrelandXI + 12 charactersNorthern Ireland Protocol
FranceFR + 14 digitsSIRET number
GermanyDE + up to 15 charactersNumber assigned by customs
NetherlandsNL + 9 digitsRSIN / VAT number
IrelandIE + VAT numberIrish VAT registration
ItalyIT + fiscal / VAT codePartita IVA

Note the Brexit split: a "GB" EORI is required for UK operations and does not replace an EU one. A business trading on both sides of the Channel needs both, and the "XI" prefix covers Northern Ireland movements — see our guide on importing from the UK post-Brexit.

How to get one: the process

The process is online, free and quick. In the UK, you apply through HMRC (gov.uk); in France, through the customs portal douane.gouv.fr; each member state runs its own registration page. Typical steps:

  1. Gather your VAT or company registration number and basic business details.
  2. Complete the online registration form.
  3. Receive the number, typically within 1 to 3 working days (in the UK, GB EORIs are often issued almost immediately).
  4. Verify validity on the European Commission EORI validation service (for EU numbers).

Plan ahead: request the EORI before the goods reach the port, never on clearance day. A two-day issuance lag is enough to turn a smooth import into a demurrage bill.

The non-EU exporter case

A US, Indian or Turkish exporter selling on DDP terms (delivered duty paid) becomes the importer in the EU and therefore, in principle, needs an EORI. Two routes:

  • Register directly with the customs authority of the first member state of entry. The non-EU business then obtains its own EORI.
  • Use an EU-based indirect customs representative, who declares under their own name and EORI and becomes jointly liable for the customs debt. This is the common path for exporters who prefer not to manage a foreign registration.

The choice carries liability consequences: under indirect representation, the representative shares the customs debt. Weigh their fee against the operational simplicity it buys.

Worked examples

Example 1: the cost of a clearance blocked for want of an EORI

40' container stuck at terminal, EORI not requested

EORI issuance time = 3 working days

Terminal storage after free time ≈ $45/day

Container demurrage ≈ $100/day (estimate)

Cost over 3 days = 3 × (45 + 100) = $435

These figures are order-of-magnitude (rates vary by port and carrier), but the principle holds: the EORI is free, the absence of an EORI is not. See our guide on demurrage and detention.

Example 2: building a GB EORI

UK VAT number = GB 123 4567 89

GB EORI = GB123456789000

Valid for UK customs only — a separate EU EORI is needed for EU entries

The number takes the VAT registration, drops the spaces, and appends "000". That is why VAT-registered UK businesses already hold the "base" of their EORI and only need to activate it with HMRC.

Estimate the full cost of your import

Once your EORI is in hand, the TRADE-COST calculator prices duty, VAT and clearance fees so you can plan cash flow.

Run calculation →

Conclusion: the first-time importer's first move

An EORI number is neither a tax nor a certification — it is the key that unlocks the customs systems of the EU and UK. Free, valid across the whole EU, issued within days: there is no reason to discover it on the day the container arrives. Request it the moment you know you will import, then move on to tariff classification and cost calculation.

Next, read our AEO status guide (the certification that builds on the EORI to smooth controls), our method for determining customs value, and our guide to customs procedure 42 for importing without fronting VAT.

Frequently asked questions

Is an EORI number free to obtain?+

Yes. EORI registration is free of charge in every EU member state and in the UK. Customs authorities never charge an issuance fee. Be wary of third-party websites offering to 'get your EORI' for $50 to $150: they simply fill in, on your behalf, a form you can submit yourself in minutes on your country's official customs portal.

Does a US or Indian company need an EORI to export to the EU?+

It depends on who acts as importer of record. If your buyer imports on DAP/FCA terms and clears customs in their own name, you generally do not need one. But if you sell DDP (delivered duty paid) or otherwise lodge the import declaration yourself, you become the EU declarant and need an EORI — obtained from the customs authority of the first member state of entry, or via an EU-based indirect customs representative who declares under their own number.

Do I still need a UK EORI after Brexit?+

Yes, for UK operations you need a separate 'GB' EORI (structured as GB + your 9-digit VAT number + 000). An EU EORI is not valid for UK customs and vice versa. A business trading on both sides of the Channel needs both. Movements linked to Northern Ireland use a distinct 'XI' prefix under the Northern Ireland Protocol.

What is the difference between an EORI number and a VAT number?+

They serve different purposes. The VAT number is for taxation — charging, reporting and reclaiming VAT. The EORI number is used exclusively in customs systems to identify the operator lodging import, export or transit declarations. Many countries build the EORI from the existing tax or company number (for example GB + VAT + 000 in the UK), but the two identifiers remain legally distinct.

Is there a value threshold below which no EORI is needed?+

For commercial customs declarations, no. The requirement is not tied to consignment value: as soon as a business lodges (or has lodged) an import, export or transit declaration, an EORI is required, whether the goods are worth $300 or $300,000. Private individuals importing occasionally for non-commercial purposes are usually exempt, but any business must hold its number before clearance, even for a single first shipment.

About the author

Marie Fontaine

Lead Customs Analyst · TRADE-COST

Marie leads customs research at TRADE-COST. She spent eight years in tariff classification and post-clearance audits before joining the product team to turn customs expertise into software.

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