EORI Numbers Explained: UK vs EU, Timelines and Mistakes to Avoid

For any business involved in cross-border trade, the Economic Operators Registration and Identification (EORI) number is essential for customs compliance. 

For finance and compliance teams, ensuring the correct EORI numbers are in place is critical for smooth and cost-effective international shipping. This guide explains what you need to know about UK and EU EORI numbers, application timelines and common mistakes to avoid.

UK vs EU EORI: What’s the difference?

Post-Brexit, the EORI system became more complex for businesses trading between the UK and the EU. It’s no longer a case of having one EORI number for all European trade. Here’s what you need to know:

  • GB EORI Number: If you move goods between Great Britain (England, Scotland and Wales) and any other country, including the EU, you need a GB EORI number. This starts with the letters ‘GB’.

  • EU EORI Number: If your business makes customs declarations in the EU, you will need an EORI number from an EU member state. This is valid across all 27 EU countries.

  • XI EORI Number: If you move goods to or from Northern Ireland, you may need an XI EORI number. This is for trade between Northern Ireland and the EU.

In 2024, the EU accounted for 41% of the UK’s exports and 51% of its imports, so for many businesses, having both a GB and an EU EORI number is essential. Managing multiple EORI numbers across different carriers can be challenging, but the right delivery partner can help centralise and manage this information, ensuring the correct EORI is used for each shipment.

Do I need an EORI with IOSS?

This is a common point of confusion. EORI and the Import One-Stop Shop (IOSS) are separate systems. An EORI number is for customs declarations, while IOSS is a simplified VAT scheme for B2C sales of goods valued at €150 or less into the EU.

You will need an EORI number to make customs declarations, even if you are using the IOSS scheme. Both are necessary (IOSS if applicable) for compliant EU trade.

Application timelines

Applying for an EORI number is a relatively straightforward process through the UK government website. However, it’s important to factor the application time into your planning to avoid delays.

  • GB EORI: You should receive your GB EORI number immediately, unless HMRC needs to make further checks, in which case it can take up to 5 working days.
  • XI EORI: An application for an XI EORI number typically takes up to 5 working days.
  • EU EORI: apply online via the customs authority of the EU Member State where you first lodge a customs declaration, you should receive it in a few days. That EU EORI will be valid across all EU Member States

Leaving your EORI application to the last minute is a common mistake that can lead to significant disruption. Plan ahead and ensure your EORI numbers are in place well before you intend to ship any goods.

Linking EORI and avoiding mistakes

Having a valid EORI number is only half the battle. It must be correctly linked to your business details and used on all customs documentation. According to one UK customs expert, 25% of customs delays are attributed to invalid EORI numbers.

Common mistakes include:

  •   Not having both a GB and an EU EORI when trading between the UK and EU.
  •   The EORI number does not match the company name and address on the declaration.
  •   Forgetting to include the EORI number on the commercial invoice.

 These errors can lead to shipments being held, additional costs and frustrated customers. Leveraging technology and automation can help validate EORI numbers at the point of despatch, ensuring accuracy across all your carriers and avoiding common pitfalls.

How GFS simplifies EORI management

At GFS, we understand that managing EORI numbers and other customs data across multiple carriers is a major challenge for finance and compliance teams. Our multi-carrier platform is designed to simplify this complexity. The GFS platform acts as a central repository for all your customs information, including EORI numbers, ensuring the correct data is automatically applied to every shipment, regardless of the carrier. 

Our technology validates this information at the point of despatch, flagging any potential errors before they cause a problem. This is backed by our expert account management team, who are on hand to provide guidance on complex cross-border trade requirements and help you navigate the challenges of international shipping.

Watch our How to make cross-border delivery friction-free webinar for more information from the experts