EORI number in the UK: GB and XI
The GB and XI numbers HMRC uses to identify you at the UK border - and when you need each
An EORI number - Economic Operators Registration and Identification number - is a unique identification number that His Majesty's Revenue and Customs (HMRC) assigns to a business or other person to identify them for customs purposes in the United Kingdom. Anyone importing or exporting goods, or carrying out other customs activities in the UK - such as applying for a customs decision - needs one to be identified by customs.
GB and XI - two prefixes
A UK EORI number is made up of letters and digits. The letters show which regime it is for:
- a number beginning GB is used for moving goods to or from Great Britain (England, Scotland and Wales);
- a number beginning XI is used for Northern Ireland.
The digits are a unique identifier used in the UK - often built from the business's VAT number. Because Northern Ireland stays aligned with EU rules for goods under the Northern Ireland Protocol (as adjusted by the Windsor Framework), a business moving goods to or from Northern Ireland may need both a GB number and an XI number.
| What you're doing | GB number | XI number |
|---|---|---|
| Move goods between Great Britain and the EU or rest of world | Yes | - |
| Move goods between Great Britain and Northern Ireland | Yes | Often also needed |
| Move goods between Northern Ireland and countries outside the EU | - | Yes |
| Make a customs declaration or get a customs decision in Northern Ireland | Yes (first) | Yes |
Who needs one
You may need an EORI number if you move goods:
- between Great Britain (or the Isle of Man) and any other country, including the EU;
- between Great Britain and Northern Ireland;
- between Great Britain and the Channel Islands;
- between Northern Ireland and countries outside the EU.
You also need one to apply for an export licence. You do not need one if the goods are both not controlled and for personal use only. A business based in the Channel Islands that moves goods to or from the UK does not need a UK EORI number.
To get a number, a business usually has to be 'established' in the country it is importing to or exporting from - meaning a registered office, a central headquarters, or a permanent business establishment there. A business that is not established can still need an EORI number for certain activities: making a transit or temporary-admission declaration, applying for a customs decision, making an entry or exit summary declaration or a temporary-storage declaration, getting a customs guarantee for temporary admission or re-export, acting as a carrier by sea, inland waterway or air, or being established in a common transit country. If you are not eligible to apply yourself, you appoint someone to deal with customs on your behalf, and they get the number instead.
When it is used
You need your EORI number to appoint someone to deal with customs for you, to make customs declarations, to use customs systems such as the Customs Declaration Service (CDS) and the Import Control System 2 (ICS2), and to apply for a customs decision.
How to obtain one
A GB number is applied for online through HMRC, free of charge, and it usually takes up to 5 working days. You must hold a GB number before you can get an XI number for Northern Ireland movements. If you are not eligible to apply yourself, the person you appoint to deal with customs gets the number for you.
Validating a number
- A GB number is checked through the HMRC service at gov.uk/check-eori-number.
- An XI number is checked through the European Commission's EORI validation service, because Northern Ireland numbers sit in the EU system.
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Learn more: see the EU-side companion entry EORI number (the Union rules, format and validation). Full official guidance: gov.uk/eori.
