EORI and Import/Export UK
If you’re moving goods between the UK and other countries as a business, you’ll almost certainly need a UK EORI number. The EORI (Economic Operators Registration and Identification) system is how HMRC and UK customs identify traders moving goods across UK borders. Post-Brexit, EORI has become essential for UK importers, exporters, non-resident sellers using UK stock, and any business involved in cross-border movement of goods. Getting the setup right, from EORI registration through customs declarations to VAT coordination, matters for smooth trade and avoiding costly delays at the border. At Form My Company, we help UK businesses establish the foundations they need for international trade, from company formation through VAT registration and coordination with customs specialists. This guide explains everything UK businesses need to know about EORI and import/export in 2026.
What Is an EORI Number?
An EORI number is a unique identifier assigned to businesses trading goods across UK customs borders. The letters stand for Economic Operators Registration and Identification. In the UK, EORI numbers come in specific forms:
GB EORI. For businesses trading goods between the UK and non-UK countries.
XI EORI. For businesses moving goods between Northern Ireland and the EU under the Windsor Framework arrangements.
EU EORI. For EU-based businesses, issued by their home country.
Every EORI number is unique and stays with the business permanently. It’s used on customs declarations, import/export documents, and various HMRC systems.
For UK-based businesses trading internationally, having a GB EORI is essentially mandatory. Without it, your goods can be delayed or held at customs.
Who Needs an EORI Number?
Post-Brexit, many UK businesses need EORI:
UK businesses importing goods. From any non-UK country.
UK businesses exporting goods. To any non-UK country.
Non-resident businesses with UK stock. Selling into UK markets from UK-based inventory.
Amazon FBA sellers with UK stock. Whether UK-based or overseas.
eBay sellers moving goods across UK borders. For business selling.
E-commerce sellers importing to UK. From any country.
B2B suppliers. Providing goods to UK customers from abroad.
UK manufacturers exporting. To EU or other markets.
Trade in goods to Northern Ireland. Under the Windsor Framework.
Businesses moving goods between GB and NI. Where declarations are required.
Freight forwarders and customs agents. As part of their operational identification.
Anyone importing goods over the £135 consignment threshold. Personally imported goods have separate rules.
For businesses trading only in services, EORI typically isn’t required.
Do I Need EORI as a Non-Resident?
For non-resident sellers into the UK, EORI is often essential:
Non-resident with UK stock. If you hold stock in UK warehouses (Amazon FBA, third-party fulfilment, or otherwise), you almost certainly need a GB EORI.
Non-resident importing goods. For customs declarations on incoming stock.
Non-resident with UK-registered company. Same as any UK business trading internationally.
Non-resident selling via UK marketplace. Depending on shipping arrangements.
Cross-border services provided to UK customers. Usually don’t require EORI, but goods do.
Northern Ireland movements. Different considerations under Windsor Framework.
For non-resident businesses, EORI registration typically involves establishing a UK VAT registration first, since EORI is often linked to VAT registration for import/export purposes.
The Two Main Types of UK EORI
Two EORI variants matter for UK businesses:
GB EORI
Used for. Trade between GB (England, Scotland, Wales) and non-UK countries.
Format. Starts with GB followed by 12 digits, sometimes with additional letters.
Application. Through HMRC online service.
Turnaround. Usually within 5 business days.
Cost. Free.
Linked to. UK VAT registration where applicable.
Ongoing use. For customs declarations, import documentation, export documentation.
XI EORI
Used for. Trade between Northern Ireland and the EU, or between GB and NI in specific circumstances.
Format. Starts with XI followed by 12 digits.
Application. Through HMRC.
Complex rules. Under the Windsor Framework, which superseded the Northern Ireland Protocol.
Northern Ireland specific. For businesses operating there.
For most UK businesses trading globally, GB EORI is what you need. XI EORI is specific to Northern Ireland trade.
How to Apply for a UK EORI Number
The application process:
Step 1: Confirm your business setup. UK company registered at Companies House, or non-resident business with UK trading activity.
Step 2: Register for UK VAT if applicable. EORI is often linked to VAT.
Step 3: Complete HMRC’s online EORI application. Available at gov.uk.
Step 4: Provide required details. Business information, VAT number if applicable, contact details, business activity description.
Step 5: Submit the application. No fee applies.
Step 6: HMRC processes. Typically 5 business days for straightforward applications.
Step 7: Receive EORI number. Via email or through the HMRC service.
Step 8: Start using it. For customs declarations, import/export documentation.
The application is relatively straightforward compared to some HMRC processes.
Post-Brexit Import/Export Rules
Since Brexit, UK trade with the EU requires customs procedures similar to trade with the rest of the world:
Customs declarations required. For most goods movements between UK and EU.
VAT and duties at import. For goods over £135 consignment value.
Rules of origin. Determining whether goods qualify for tariff-free treatment under the UK-EU Trade and Cooperation Agreement.
Product regulations. UK product safety and marking rules may differ from EU.
Certificate of origin. For goods claiming preferential treatment.
Import VAT. Payable on imports over £135, potentially reclaimable if VAT-registered.
Customs duties. Applied based on commodity codes and origin.
Border checks. Physical inspections at UK ports.
Digital documentation. Customs declarations submitted digitally.
Delays possible. For non-compliant shipments.
Understanding these rules is essential for smooth UK trade.
The £135 Consignment Value Threshold
This threshold matters significantly for UK imports:
Consignments valued £135 or less. VAT typically handled at point of sale, not import. Applies particularly to overseas sellers shipping to UK consumers.
Consignments valued over £135. VAT and any customs duties collected at import.
How value is determined. The value of the consignment (not shipping and insurance costs) determines the threshold.
Multiple items. Aggregated for a single consignment.
Impact on marketplaces. Amazon and eBay handle VAT collection for goods £135 and less to UK consumers under marketplace facilitator rules.
Impact on direct sellers. Non-resident sellers directly shipping goods £135 or less to UK consumers must be VAT-registered.
Impact on higher-value goods. Different registration and import requirements.
For non-resident sellers, understanding whether the £135 threshold applies to your typical consignments is essential for VAT and EORI planning.
Customs Declarations
For every consignment moving across UK customs borders:
Import declarations. Required for goods entering UK.
Export declarations. Required for goods leaving UK.
Commodity codes. Correctly classifying each product.
Country of origin. Where the goods were manufactured.
Value declarations. For customs duty calculation.
VAT status. Import VAT calculation.
Special procedures. Warehousing, transit, or other customs procedures.
Documentation. Certificates of origin, commercial invoices, packing lists.
Digital submission. Through Customs Declaration Service (CDS).
Turnaround. For most straightforward shipments, declarations processed quickly.
Compliance. Errors can result in delays, penalties, or held shipments.
Most businesses use customs agents or freight forwarders to handle declarations rather than doing them in-house.
VAT and Import/Export
VAT interacts closely with EORI and imports:
Import VAT. Charged on imports over £135 consignment value.
Import VAT rate. Same as standard UK VAT (currently 20%) for most goods.
Reduced rate. Applies to certain goods (books, children’s clothing, etc.).
Zero rate. Applies to certain goods.
Import VAT reclaim. Available to VAT-registered businesses.
Postponed VAT accounting. Allows import VAT to be accounted for on VAT return rather than paid at import.
VAT deferment. For customs duty payments.
PVA (Postponed VAT Accounting). Standard from January 2021, letting businesses handle import VAT on their VAT return rather than at import.
VAT registration. Required for many businesses trading internationally.
Making Tax Digital. All VAT-registered businesses under MTD.
For businesses trading goods across UK borders, VAT registration is often essential.
Rules of Origin
Rules of origin determine whether goods qualify for preferential treatment:
UK-EU Trade and Cooperation Agreement. Goods meeting rules of origin qualify for tariff-free trade.
Rules of origin proofs. Required documentation to claim preferential treatment.
Certificate of origin. For non-EU trade.
Self-declared origin. For UK-EU trade in many cases.
Commodity code determinations. Affect origin rules.
Manufacturing changes. Can affect origin status.
Cumulation rules. For components from multiple countries.
Ex-Works vs FOB terms. Affect origin considerations.
For businesses trading across UK borders, understanding rules of origin can save significant duties.
Customs Agents and Freight Forwarders
For most businesses, working with specialist providers is essential:
Customs agents. Handle customs declarations on your behalf.
Freight forwarders. Manage the physical movement of goods and often customs declarations.
Customs brokers. Similar to customs agents.
Combined service providers. Handle end-to-end supply chain.
Marketplace-specific providers. For Amazon FBA and similar arrangements.
Cost considerations. Fees vary by shipment complexity.
Regulatory expertise. Specialist knowledge of customs procedures.
Volume discounts. For regular importers.
Software integration. Automating documentation and processes.
Most businesses don’t handle customs in-house; specialist providers do this at scale efficiently.
Common Import/Export Mistakes
A few issues come up regularly:
Missing EORI when needed. Trying to import without a GB EORI causes delays.
Wrong commodity codes. Leading to incorrect duties or delays.
Missing rules of origin documentation. Missing preferential treatment savings.
Incorrect customs valuations. Under- or over-declaring value.
Missing import VAT. Not accounting for import VAT on VAT returns.
Not using postponed VAT accounting. Where beneficial.
Wrong INCOTERMS. Affecting responsibilities and costs.
Not registering for VAT when required. For businesses trading in the UK.
Not planning for post-Brexit complexity. Where EU-UK trade is now equivalent to third-country trade.
Not using specialist providers. DIY customs is complex and error-prone.
Missing product regulations. Different UK product rules from EU.
Not documenting properly. For audit trails and disputes.
Professional support significantly reduces these risks.
For Non-Resident Sellers Specifically
Non-resident sellers into the UK have specific considerations:
GB EORI needed. For most non-resident sellers with UK stock or importing to the UK.
UK VAT registration. Usually mandatory for non-resident sellers with UK stock.
Marketplace facilitator rules. Amazon and eBay handle VAT on goods £135 or less to UK consumers.
Higher-value imports. Different rules for goods over £135.
Customs declarations for imports. Whether direct or through marketplaces.
Rules of origin. For products qualifying for preferential treatment.
Import VAT. Handling on incoming goods.
Corporate structure. Whether UK-based company or non-resident business.
Compliance coordination. Between EORI, VAT, and customs.
Professional specialist help. For customs agents and freight forwarders.
For non-resident sellers, coordinated professional support (Form My Company for formation, an accountant for VAT and Corporation Tax, a customs agent for imports/exports) is typically the best approach.
For Amazon FBA and E-commerce Sellers
Marketplace sellers have specific considerations:
Amazon FBA UK. Requires GB EORI for imports of stock.
Marketplace facilitator rules. Amazon collects VAT for goods £135 and less to UK consumers.
Direct sales requiring seller VAT. For higher-value goods or B2B sales.
Customs classification. For product categories on Amazon.
Import VAT. Handled through PVA on VAT returns.
Commodity codes. Correctly classifying products.
Rules of origin. For preferential treatment where available.
Amazon Seller Central compliance. Reflecting VAT and EORI status.
Business documentation. For Amazon verification.
Coordination with freight forwarders. For import logistics.
Amazon FBA sellers particularly need EORI and VAT setup as essentially standard practice for UK trading.
The Windsor Framework and Northern Ireland
For businesses trading with or through Northern Ireland:
Windsor Framework. Replaces the Northern Ireland Protocol from January 2024.
Green Lane. For goods staying in NI or moving from GB to NI (“not at risk” of moving to EU).
Red Lane. For goods potentially moving from NI to EU.
Trader Support Service. Free HMRC service supporting NI-related declarations.
XI EORI. For businesses trading between NI and EU.
GB to NI declarations. Simplified for most goods.
NI to EU declarations. For genuine EU exports from NI.
Trusted Trader Scheme. For businesses meeting specific criteria.
Rules of origin. For NI-EU trade.
Northern Ireland trade has its own complex rules distinct from wider UK trade.
Costs of UK Import/Export Setup
For UK businesses setting up international trade:
EORI application. Free.
VAT registration. Free application, ongoing compliance costs.
Customs agent per shipment. Typically £50 to £300 depending on complexity.
Freight forwarder services. Include shipping and customs, various pricing.
Software subscriptions. For import/export management, £30 to £500 per month depending on volume.
Customs deferment account. For duty payments, requires guarantee.
Postponed VAT accounting. Free.
Specialist advice. Customs consultants, £150 to £500+ per hour.
Ongoing accountant support. For VAT compliance and international tax planning.
Rules of origin certifications. Various depending on requirement.
Storage and warehousing. Additional costs.
For established importers, these costs are part of doing business. For new importers, budgeting properly matters.
How Form My Company Helps with Import/Export Setup
We help UK businesses establish the compliance foundations for international trade. As an Authorised Corporate Service Provider (ACSP), we can:
Set up UK limited companies. For businesses wanting UK trading structure.
Provide UK registered office address. Meeting Companies House requirements.
Handle VAT registration. With HMRC, often essential for EORI.
Support identity verification. For directors and PSCs under ECCTA.
Coordinate with your accountant. For ongoing VAT compliance and international tax.
Point you toward customs specialists. Freight forwarders, customs agents, or customs consultants.
Support ongoing compliance. Confirmation statements, statutory filings.
Non-resident support. For overseas businesses establishing UK trading presence.
Bundle services in packages. Formation, address, VAT, and ongoing compliance coordinated.
UK correspondence address. For HMRC and Companies House communications.
For the formation, VAT, and Companies House compliance side of your international trade setup, we handle it professionally. For customs-specific work, we point you toward qualified specialists (customs agents, freight forwarders, or customs consultants).
Establish Your UK Import/Export Foundation Today
For UK businesses trading internationally, or non-resident businesses selling into the UK, the compliance foundation matters. Getting EORI, VAT, and Companies House compliance set up correctly enables smooth ongoing trade. With Form My Company, the UK compliance foundation is straightforward and fully supported. For customs and import/export operational work specifically, we coordinate with qualified specialists. Get in touch today about setting up your UK trading foundation.
Frequently Asked Questions
Do I need a UK EORI number?
If you’re a UK business trading goods internationally (importing or exporting), or a non-resident business with UK stock or selling into the UK, you almost certainly need a GB EORI number. Businesses trading only in services typically don’t.
How do I get a UK EORI number?
Apply through HMRC’s online EORI service at gov.uk. The application is free, requires business information, and typically processes within 5 business days. VAT registration often needs to be in place first.
What’s the difference between GB EORI and XI EORI?
GB EORI is for trade between GB (England, Scotland, Wales) and non-UK countries. XI EORI is for trade between Northern Ireland and the EU or specific movements to/from GB. Most UK businesses need GB EORI.
Do non-resident sellers need EORI?
Usually yes. If you’re a non-resident business selling goods into the UK, or importing stock to UK warehouses (Amazon FBA, third-party fulfilment), you’ll typically need GB EORI. Coordinated with UK VAT registration.
Does Form My Company handle EORI registration?
Not directly. EORI is handled through HMRC’s online service. However, we support the wider UK compliance foundation (formation, VAT registration, addresses) that often needs to be in place before EORI application. We coordinate with your accountant for the EORI application and customs specialists for import/export operations.
What is the £135 consignment value threshold?
For imports over £135, VAT and any customs duties are collected at import. For goods £135 or less shipped to UK consumers by non-resident sellers, VAT is typically handled at point of sale, often through marketplace facilitator rules (Amazon, eBay).
What are customs declarations and do I need them?
Customs declarations are digital forms submitted for goods moving across UK customs borders. Post-Brexit, most goods movements between UK and EU require declarations. Most businesses use customs agents or freight forwarders to handle these rather than doing them in-house.
What is postponed VAT accounting?
A scheme that allows import VAT to be accounted for on your VAT return rather than paid at the border. Standard for VAT-registered UK businesses since January 2021. Improves cash flow significantly.
