Right, let's get straight to it. If you're importing goods into the UK — whether from China, Vietnam, India, or anywhere else — you need an EORI number. Full stop. Without one, your shipments get held at the border, your freight forwarder can't clear customs on your behalf, and you'll be staring at mounting storage fees whilst HMRC tries to work out who you are.
The frustrating part? Getting an EORI number is genuinely straightforward — it just requires knowing where to go, what to say, and what to do with the number once you have it. This guide gives you everything you need to know: what an EORI number is, how to apply for one in the UK, how to validate it, and how it fits into the broader world of UK customs compliance when you're sourcing from Asia.
Who this guide is for:
At Epic Sourcing, we've helped hundreds of UK businesses navigate the compliance side of importing from China and Vietnam. We see the same questions come up time and again — and the EORI number is almost always one of the first. Let's sort that out for you now.
An EORI number (Economic Operators Registration and Identification number) is a unique identifier issued by HMRC that allows UK businesses and individuals to import and export goods across UK borders. It is required on all customs declarations submitted via the Customs Declaration Service (CDS) and must be provided to your freight forwarder or customs broker before your first shipment can be legally cleared.
Since the UK left the EU's Single Market and Customs Union at the end of 2020, importing goods into Britain has required formal customs declarations for every shipment — including those arriving from China, Vietnam, India, and all other trading partners. The EORI number is the foundational building block of that system. Without it, there is no customs declaration; without a customs declaration, your goods stay at the port.
Before Brexit, UK businesses trading exclusively within the EU could operate without an EORI number, because goods moved freely across borders under the Single Market. That changed on 1 January 2021. Now, every UK business that imports or exports — whether it's one pallet or a full container — needs an EORI number registered with HMRC.
For businesses sourcing from China or Vietnam (which collectively account for a significant chunk of UK import activity — UK-China trade alone was approximately £87 billion in 2024), the EORI number is non-negotiable. Your freight forwarder will ask for it. Your customs broker will need it on every customs entry. And if you're storing goods in a bonded warehouse or using a Freeport facility, the EORI number identifies your business throughout the entire process.
The EORI number isn't just paperwork — it's your business's identity in the UK customs system. Every time a shipment arrives at Felixstowe or Southampton, the system uses your EORI to track who the importer is, what duties are owed, and whether your business has any special arrangements in place (like deferment accounts or duty suspensions).
The UK now operates its own customs regime entirely separately from the EU. HMRC administers this through the Customs Declaration Service (CDS), which replaced the older CHIEF system. The CDS is where all import declarations are submitted — and the EORI number is the identifier that ties each declaration to the correct business or individual.
In short: your EORI number is to UK customs what your UTR is to HMRC's income tax system. It's your permanent identifier in a complex regulatory environment.
A UK EORI number follows a specific format that distinguishes it from EORI numbers issued by other countries. This matters because post-Brexit, UK and EU EORI numbers are entirely separate systems.
| Component | What It Means | Example |
|---|---|---|
| GB | Country code — always "GB" for the United Kingdom | GB |
| 12-digit number | Based on your UTR or VAT registration number | 123456789012 |
| Full EORI | Country code + 12 digits | GB123456789012 |
For VAT-registered businesses, your EORI number is typically your VAT number with "000" appended to make up the 12 digits. So if your VAT number is 123456789, your EORI would be GB123456789000.
For non-VAT-registered businesses (sole traders, small businesses under the £90,000 VAT threshold), HMRC will issue a EORI number based on your Unique Taxpayer Reference (UTR) or, in some cases, generate one for you during the application process.
Yes — and it's worth being aware of. Under the Windsor Framework, businesses in Northern Ireland that trade goods between Northern Ireland and the EU may need both a GB EORI number and an XI EORI number:
If your business is based in England, Scotland, or Wales, you only need the GB EORI. The XI EORI is specific to Northern Ireland traders doing cross-border EU trade.
Format: GB + 12 digits. For VAT-registered businesses: GB + VAT number + 000. Example: VAT 123 4567 89 → EORI GB123456789000.
The short answer: if you're importing goods into the UK commercially, you need an EORI number.
Don't make the mistake of thinking your freight forwarder's EORI number covers your imports. A freight forwarder can act as your customs agent and submit declarations on your behalf, but you are the importer of record. You need your own EORI. Always get your own EORI before your first shipment arrives.
The golden rule at Epic Sourcing: get your EORI number before you place your first international order. It costs nothing and takes minutes to apply online.
Applying for a UK EORI number is done entirely online via HMRC's Government Gateway. There are no application fees, no complex forms, and no need for a solicitor or agent. Here's exactly how to do it:
Before you start, gather: your UTR, VAT registration number (if applicable), company registration number (if a limited company), registered business address, and contact details.
Visit gov.uk/eori and click "Apply for an EORI number". You'll need a Government Gateway account to log in.
The form asks for your business name, registered address, VAT number, UTR, the nature of your trading activity (importing, exporting, or both), and an estimate of how many customs declarations you expect to make per year.
HMRC typically processes EORI applications within 3 to 5 working days. You'll receive your EORI number by email. VAT-registered businesses often receive theirs almost immediately.
Once you have your EORI, send it to your freight forwarder, customs broker, and sourcing agent. They'll need it on all customs declarations, shipping documents, and commercial invoices.
Apply for your EORI at least 2 weeks before your first shipment departs from the factory. For shipments from China, the sea freight transit time is around 25–35 days, so you have a window — but use it wisely.
There are two main scenarios where you'd want to check an EORI number: verifying your own EORI is correctly registered after application, or validating a supplier's or third party's EORI before doing business with them.
Once HMRC issues your EORI number, you can check it's correctly registered by visiting the UK EORI validator at https://www.tax.service.gov.uk/check-eori-number. Enter your EORI number (GB followed by 12 digits) and the system will confirm whether it's valid and active.
If a supplier, logistics partner, or other business gives you their EORI number and you want to verify it's genuine, you can use the same HMRC validation tool.
For EU-based suppliers, the European Commission maintains its own EORI validation database at https://ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp.
| Country | EORI Prefix | Validation Tool |
|---|---|---|
| United Kingdom | GB or XI (Northern Ireland) | HMRC EORI checker (gov.uk) |
| Germany | DE | EU Commission EORI validator |
| France | FR | EU Commission EORI validator |
| Netherlands | NL | EU Commission EORI validator |
| China | N/A | China doesn't issue EORI numbers |
| Vietnam | N/A | Vietnam doesn't issue EORI numbers |
Note: Chinese and Vietnamese factories do not have EORI numbers. When your supplier in Guangzhou or Ho Chi Minh City ships goods to you, it's your UK EORI number that appears on the customs declaration at Felixstowe or Southampton — not theirs.
One of the most common points of confusion for new UK importers is the difference between an EORI number and a VAT registration number. They overlap — but they are not the same thing.
| Feature | EORI Number | VAT Number |
|---|---|---|
| Purpose | Identifies your business in the customs system | Identifies your business for VAT collection and reclaim |
| Issuing body | HMRC (via EORI registration) | HMRC (via VAT registration) |
| Format (UK) | GB + 12 digits (e.g. GB123456789000) | GB + 9 digits (e.g. GB123456789) |
| When required | Every international import/export declaration | When taxable turnover exceeds £90,000/year, or voluntary registration |
| Can you have one without the other? | Yes — EORI without VAT is possible | Yes — VAT doesn't auto-create an EORI |
| Cost | Free | Free (but brings VAT obligations) |
No. VAT registration and EORI registration are separate processes with HMRC. However, if you already have a UK VAT number and you're applying for an EORI, your EORI will typically be your VAT number with "000" appended.
A business orders £15,000 of goods from a factory in China, pays £3,000 in import VAT at the border, and then realises they can't reclaim it because they're not VAT registered. That £3,000 becomes a dead cost that eats into their margin. Get your VAT and EORI registrations sorted before you order.
Let's be honest about what happens in practice when a shipment arrives at a UK port and the importer doesn't have a valid EORI number. It's not pretty.
Without an EORI number, your freight forwarder cannot complete the import customs declaration. The Customs Declaration Service (CDS) requires a valid EORI on every declaration. Your goods will be held in temporary storage at the port — either at Felixstowe's container terminal, Southampton's freight sheds, or London Gateway's bonded facilities.
Temporary storage at major UK ports is not free. Typical charges range from £35 to £80+ per day per unit. These costs accumulate rapidly — a 5-day delay waiting for an EORI can cost several hundred pounds before you've even paid your import duties.
Under UK customs law, goods left in temporary storage for more than 90 days may be declared abandoned and could be disposed of by HMRC.
Reputable freight forwarders and customs brokers will typically refuse to accept a shipment they can't clear without a valid EORI.
Operating as an importer without an EORI number is not a minor administrative oversight — it's a breach of UK customs law. The application takes 10 minutes and is free. The cost of not having one can run to hundreds or thousands of pounds in storage fees, delays, and penalties.
To understand how your EORI number is used in practice, it helps to understand the Customs Declaration Service (CDS) — the system through which all UK customs declarations are submitted.
The CDS is HMRC's digital platform for submitting customs import and export declarations. It replaced the older Customs Handling of Import and Export Freight (CHIEF) system, which was retired in March 2023. All UK customs declarations are now processed through CDS.
Your EORI number is your login identity in the CDS ecosystem. When you (or your agent) submits an import declaration on CDS, your EORI appears as the importer of record. HMRC's system then:
If you're importing regularly, a Duty Deferment Account (DDA) can significantly improve your cash flow. A DDA allows you to pay import duties and VAT in a single monthly payment rather than paying per shipment. The DDA is tied to your EORI number and requires a guarantee (usually from your bank or a specialist guarantor).
One of the legacies of Brexit that causes ongoing confusion for UK businesses is the split between UK and EU EORI numbers. Before the UK left the EU, a single EORI number was recognised across all EU member states and the UK. Since 1 January 2021, that's no longer the case.
| Scenario | EORI Required |
|---|---|
| UK business importing from China to UK | UK EORI (GB prefix) only |
| UK business exporting to EU | UK EORI for UK export customs; EU buyer uses their own EU EORI |
| UK business importing goods into an EU country first | UK business may need an EU EORI |
| EU business importing into the UK | EU business needs a UK EORI (GB prefix) |
| Northern Ireland business trading with EU | Both GB EORI and XI EORI may be required |
If you're bringing goods from China or Vietnam directly to UK ports (Felixstowe, Southampton, London Gateway), you only need your UK GB EORI. The goods don't touch EU customs at all. For direct China-to-UK shipments, your GB EORI is all you need.
Your EORI number is just the starting point. Once you're registered and your goods start moving, there are several other compliance requirements that UK importers need to understand.
Every product you import must be classified using a UK Tariff commodity code. This code determines the rate of import duty you'll pay. The UK Global Tariff is available at trade.gov.uk.
If you're sourcing from Vietnam, the UK-Vietnam Free Trade Agreement (UKVFTA) is one of the most significant cost levers available. Under UKVFTA, 65% of tariff lines had duties eliminated immediately when the agreement came into force in 2021, rising to 99.2% elimination over time.
| Category | UK Standard Duty | UKVFTA Rate (2026) | Saving per £10,000 |
|---|---|---|---|
| Clothing & Apparel | 12% | 0% (most categories) | £1,200 |
| Footwear | 4%–8% | 0%–4% (phased) | Up to £800 |
| Furniture | 3%–6% | 0% (most categories) | Up to £600 |
| Electronics | 0%–3.7% | 0% (most categories) | Up to £370 |
| Home goods / décor | 3%–6.7% | 0%–3% (phased) | Up to £670 |
For many product categories — particularly electronics, toys, machinery, medical devices, and PPE — UK importers are responsible for ensuring products meet UK safety standards and carry the UKCA (UK Conformity Assessed) marking. The UKCA replaced the EU CE marking for UK market access following Brexit.
Customs compliance and product safety compliance are two different things — and both apply to you as a UK importer. Failing on the product safety side can result in mandatory product recalls, Trading Standards investigations, and significant reputational damage. At Epic Sourcing, we help clients navigate both.
Epic Sourcing helps UK businesses navigate customs compliance, product sourcing, and supplier management from China and Vietnam. Book a free strategy call with our team today.
Book Your Free Strategy Call View Our PricingGetting your EORI number is step one. But for most UK businesses sourcing from China or Vietnam for the first time, the customs and compliance side of importing is just one part of a much bigger challenge. At Epic Sourcing, we provide end-to-end sourcing and supply chain management for UK brands and businesses importing from China and Vietnam.
Source existing, tested products from verified factories and brand them as your own.
Work with manufacturers to create a custom product to your specifications.
Our full-service package for businesses that want complete supply chain management with maximum IP protection.
Already found a supplier but not sure if they're legitimate? Our China-based team conducts in-person factory audits.
For most businesses, HMRC processes EORI applications within 3 to 5 working days. VAT-registered businesses often receive their EORI almost immediately. To be safe, apply at least 2 weeks before your first shipment is due to depart.
Not exactly. The EORI number identifies you as a business in the UK customs system. When a specific import declaration is submitted on CDS, that declaration is assigned its own unique Movement Reference Number (MRN). Think of the EORI as your passport and the MRN as each trip's boarding pass.
Your EORI number is tied to your business identity — specifically your UTR, VAT number, or company registration number. If you restructure (for example, you incorporate from a sole trader to a limited company), your new limited company will need its own EORI number. Notify HMRC of any significant changes to your business structure.
Yes — your EORI number covers all your imports into the UK, regardless of the country of origin. Whether you're importing from China, Vietnam, India, the USA, or any other country simultaneously, the same GB EORI number applies. There's no limit on the number of shipments or countries.
No. UK EORI numbers do not expire and do not need to be renewed. Once issued by HMRC, your EORI remains valid indefinitely — as long as your business remains registered and your underlying details haven't changed.
You've got your EORI sorted. Now let Epic Sourcing handle the rest — factory sourcing, quality control, shipping, and compliance — so you can focus on building your brand.
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