Everything UK businesses need to know about EORI numbers — from application to customs declarations, UKVFTA duty savings, and avoiding the delays that cost importers money.
By TK Wang · Updated June 2026 · 15 min read
Right, let's cut through the confusion. If your business is importing goods into the UK — whether that's a single container of products from Shenzhen, a parcel of samples from Ho Chi Minh City, or a pallet from a Vietnamese factory — you need an EORI number. Full stop. Without one, your goods will be held at Felixstowe or Southampton, your freight forwarder will ring you in a panic, and you'll be paying demurrage charges whilst HMRC sorts out your paperwork. It is completely avoidable, and this guide will make sure it never happens to you.
This guide is for UK business owners and entrepreneurs who are either just starting to import products from China or Vietnam, or who have been importing for a while and want to make sure they have their compliance ducks in a row for 2026. We'll cover exactly what an EORI number is, who needs one, how to apply in under five minutes, and how it connects to the broader UK customs system — including the Customs Declaration Service (CDS), UKVFTA preferential tariffs, and UK Import VAT (Postponed VAT Accounting).
At Epic Sourcing, we've helped hundreds of UK businesses get their importing operations set up correctly from day one. We've seen the chaos that results when an EORI number is missing, wrong, or applied for too late. This guide shares everything we've learnt so you don't make the same mistakes.
An EORI (Economic Operators Registration and Identification) number is a unique identifier issued by HMRC that allows UK businesses and individuals to import or export goods across UK borders. It is required on all customs declarations submitted through the UK's Customs Declaration Service (CDS) and is the foundation of your UK customs identity.
In This Guide
Since Brexit came into full effect at the start of 2021, every UK business that imports or exports goods across UK borders — including from the EU — needs an EORI number. This is not optional, and it is not a formality you can paper over with a quick phone call to your freight forwarder at the last minute. The UK Customs Declaration Service (CDS), which replaced the old CHIEF system and became mandatory in March 2023, requires an EORI number on every single customs declaration.
The scale of UK-China trade makes this especially important. UK-China imports stood at approximately £71 billion in the year to March 2025, according to ONS data. Every single consignment in that flow requires a properly registered EORI number on the customs entry. And as UK importers increasingly diversify into Vietnam — UK-Vietnam trade reached £9.6bn in 2024 — the UKVFTA creates additional complexity where your EORI number must be cited on preferential origin declarations to qualify for reduced or zero tariff rates. In other words, get this right and you save money; get it wrong and you overpay duty on every shipment.
The good news is that applying for an EORI number is free and takes about five minutes online. The bad news is that thousands of UK businesses still import without one, relying on their freight forwarder or customs broker's EORI as a workaround — which works right up until it doesn't, and creates problems with VAT recovery, audit trails, and any future HMRC compliance review.
We tell every new client the same thing: get your EORI number before your first order lands, not after. It takes five minutes. Your freight forwarder will thank you, your accountant will thank you, and you'll thank yourself when HMRC comes knocking for an audit five years from now.
The simple answer is: any UK-established business or individual that moves goods across UK borders. But let's be precise about the different scenarios, because there are some nuances that catch people out.
| Business Type | Needs UK EORI? | Notes |
|---|---|---|
| UK limited company importing from China | Yes | Apply via HMRC online |
| UK sole trader importing goods | Yes | Apply using UTR number |
| UK-based Amazon FBA seller | Yes | You, not Amazon, should be importer of record |
| UK business importing from EU | Yes | Post-Brexit requirement since Jan 2021 |
| UK exporter selling abroad | Yes | Needed for UK export declaration |
| Non-UK business shipping TO UK customers | Possibly | May need an XI number or UK-based customs agent |
| Private individual, personal parcels | No | Unless commercial quantities |
A UK EORI number follows a specific format: it starts with a two-letter country code prefix, followed by a numeric identifier. Understanding the different prefixes matters more than many UK importers realise, especially if your business operates across Great Britain and Northern Ireland, or if you're trading with the Republic of Ireland.
GB + 12-digit number
Example: GB123456789000
If you're VAT-registered: your EORI will typically be GB + your 9-digit VAT number + 000
XI + 12-digit number
Example: XI123456789000
| EORI Prefix | Applicable To | Issued By | When You Need It |
|---|---|---|---|
| GB | Businesses in England, Scotland, Wales | HMRC | All UK imports/exports (Great Britain) |
| XI | Businesses in Northern Ireland | HMRC | NI-specific customs movements |
| DE / FR / NL etc. | EU-established businesses | EU member state customs authorities | EU imports/exports only |
The application process is genuinely straightforward. HMRC has made it as simple as possible, and for most UK businesses, the whole thing takes about five minutes online. Here's exactly what to do.
Check if you already have one
Many VAT-registered UK businesses were automatically issued a GB EORI number when Brexit came into effect. Check at trade-tariff.service.gov.uk/check-eori-number.
Go to the HMRC EORI application page
Navigate to gov.uk/eori and select whether you're applying for yourself or on behalf of a business.
Sign in with Government Gateway
You'll need a Government Gateway user ID. If you're VAT-registered, you'll already have one.
Enter your business details
Submit and receive your EORI number
For most businesses, your EORI number is issued instantly. Non-VAT-registered businesses may wait up to three working days.
Your freight forwarder needs your EORI number before they can file your import entry. If your goods arrive at Felixstowe and you don't have an EORI, they'll be held pending customs clearance and you'll start accruing storage charges — typically £20–£80 per container per day.
| Business Type | What You Need | Processing Time |
|---|---|---|
| UK limited company (VAT-registered) | Company number, VAT number, Government Gateway login | Instant |
| UK limited company (not VAT-registered) | Company number, Government Gateway login | Up to 3 working days |
| Sole trader (VAT-registered) | UTR number, VAT number, NI number | Instant |
| Sole trader (not VAT-registered) | UTR number, NI number, home address | Up to 3 working days |
| LLP or partnership | UTR for partnership, VAT number if applicable | Up to 3 working days |
| Northern Ireland business (XI EORI) | Same as GB, but indicate NI establishment | Up to 5 working days |
Since March 2023, all UK import and export declarations must be made through the Customs Declaration Service (CDS), HMRC's successor to the older CHIEF system. Your EORI number is the foundation of your identity within CDS.
Without PVA, import VAT (currently 20% of the customs value plus duty) is due and payable at the point of importation. For a £20,000 container of goods, that's £4,000 in VAT you'd need to fund upfront. PVA, introduced in January 2021, allows VAT-registered UK businesses to account for import VAT on their VAT return rather than paying it immediately at the border.
For a UK business importing £500,000 of goods per year, using PVA instead of paying import VAT upfront could free up £100,000 in cashflow at any given time.
| Scenario | Without PVA | With PVA (using EORI) |
|---|---|---|
| Import VAT due on £50,000 shipment | £10,000 paid at border | Deferred to VAT return |
| Cashflow impact | £10,000 tied up 2–3 months | Zero net cashflow impact |
| VAT recovery | Via VAT return (delayed) | Same period declaration and recovery |
| Admin requirement | C79 certificate | MPIVS from CDS portal |
| Who this suits | Non-VAT-registered importers | All VAT-registered UK businesses |
The UKVFTA came into force in January 2021 and immediately eliminated tariffs on 65% of UK goods imported from Vietnam. By 2030, that rises to 99.2% of tariff lines. For UK businesses importing clothing, gym equipment, furniture, and many other product categories from Vietnam, this can mean the difference between paying 12% duty and paying zero.
| Product Category | Standard UK Tariff Rate | UKVFTA Preferential Rate | Duty Saving on £100K Import |
|---|---|---|---|
| Clothing & apparel (HS Chapter 61-62) | 12% | 0% | £12,000 |
| Footwear | 3–8% | 0% | £3,000–£8,000 |
| Furniture (HS Chapter 94) | 0–3.7% | 0% | Up to £3,700 |
| Gym & sports equipment | 2.7–4.7% | 0% | £2,700–£4,700 |
| Electronics (HS 84-85) | 0% | 0% | No change (already zero) |
| Bags & accessories (HS 42) | 0–3.7% | 0% | Up to £3,700 |
Your EORI number is the customs identifier for your imports, but it's just one piece of the UK compliance picture. UKCA (UK Conformity Assessed) marking is the UK equivalent of CE marking for products placed on the market in Great Britain.
EORI is a customs/trade registration. UKCA is a product safety/conformity marking. You need both independently. Your EORI allows you to legally import the goods through UK customs. UKCA marking (where required) determines whether you can legally place those goods on the market in the UK.
| Compliance Area | Relevant Body | Connection to EORI | Key Documents |
|---|---|---|---|
| UKCA Marking | OPSS | Importer of record on entry | Declaration of Conformity, Technical File |
| UK REACH | HSE | Importer identity | Substance registration/notification |
| UK GPSR (General Product Safety) | Trading Standards | Import record links product to importer | Product safety assessment |
| Import VAT | HMRC | EORI on customs entry for PVA | MPIVS, VAT return |
| Import Duty | HMRC via CDS | EORI mandatory on all entries | C88 entry, duty deferment |
Many FBA sellers assume that because Amazon is the "Fulfilled by Amazon" entity, Amazon handles the import. This is wrong. You are importing stock into the UK — you are the importer of record, and you need your own EORI number on the customs entry.
For UK brands sourcing private label or white label products through a sourcing agent like Epic Sourcing, the brand (not the sourcing agent) should be the named importer with their own EORI. The sourcing agent handles supplier relationships, quality control, and logistics — but the UK brand owns the import transaction.
If your business is brand new and hasn't yet imported anything, apply for your EORI the same week you register your company. There's no minimum trading history required, and it costs nothing to get one now and use it in six months.
The same EORI number covers both imports and exports. There's no separate export EORI — your GB EORI appears on both import and export declarations.
Applying once goods are already en route is the most expensive mistake. Goods held at Felixstowe or Southampton accrue storage charges by the day. Apply before you place your first order.
If this becomes your default arrangement indefinitely, you won't have your own audit trail, you won't be able to access your PVA statements directly, and you'll have a gap in your import records if HMRC reviews your VAT returns.
Every VAT-registered UK importer should be using PVA. Tell your freight forwarder your EORI number and confirm that all import entries should be filed with PVA applied.
Thousands of UK importers buying from Vietnam pay full UK Global Tariff rates when they should be paying zero duty under UKVFTA. For clothing alone, this mistake costs 12% of the CIF value on every shipment.
In DDP arrangements, the supplier pays duty and acts as importer, which changes your rights over the goods and your ability to reclaim import VAT. Be aware of what you're signing.
Your EORI gets you through the door; your commodity code determines how much duty you pay. Misdeclaring goods under incorrect commodity codes is customs fraud and can result in back-duty demands plus penalties.
From EORI applications to UKVFTA duty claims and UKCA compliance, Epic Sourcing helps UK businesses import from China and Vietnam without the headaches.
Book Your Free ConsultationWe've been helping UK businesses import from China and Vietnam since before Brexit. We've navigated the transition to CDS, the introduction of UKVFTA, the evolution of UKCA marking, and everything in between.
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Yes, these are two separate registrations that serve different purposes. Your VAT number identifies you for UK domestic tax purposes. Your EORI number identifies you as a customs participant for import and export declarations. Many VAT-registered businesses were automatically issued a GB EORI when Brexit came into effect (your EORI would be GB + your 9-digit VAT number + 000). Check at trade-tariff.service.gov.uk/check-eori-number to see if you already have one.
For VAT-registered businesses applying online through the Government Gateway, an EORI number is typically issued within minutes. For non-VAT-registered businesses, HMRC may take up to three working days. For XI EORI numbers for Northern Ireland, it can take up to five working days. Apply early — don't wait until your first shipment is booked.
Technically, yes — a licensed customs agent can file entries on your behalf using their own EORI. However, it's not a permanent substitute. You won't be the named importer of record in CDS, which can complicate VAT recovery, audit trails, and duty deferment accounts. For any business that imports regularly, having your own EORI is the correct setup.
No — one EORI number covers all your imports and exports, regardless of the country of origin. Your GB EORI is used on every customs entry whether goods originate from China, Vietnam, the EU, or anywhere else. What changes is the customs procedure and potentially the duty rate — particularly for UKVFTA claims on Vietnamese goods.
This could mean: the number was recently issued (allow 24–48 hours); there's a formatting error (use GB + 12 digits, no spaces); or there's a genuine problem with your registration. Log in to your Government Gateway account to verify. If the problem persists, contact HMRC's customs helpline on 0300 322 9434 (Monday to Friday, 8am–10pm).
Getting your EORI number is step one. Navigating commodity codes, UKCA compliance, UKVFTA duty savings, and finding the right suppliers is the journey. Epic Sourcing is the team that gets you there — without the wrong turns.
Based at 71–75 Shelton St, London WC2H 9JQ. Helping UK businesses import from China and Vietnam since before Brexit.
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