Do I need an EU EORI and a GB EORI for my trade flows?

Do I need an EU EORI and a GB EORI for my trade flows? You will usually need both if your business is the operator completing customs formalities in both the European Union and Great Britain. An EU-issued EORI is used for EU customs operations, while a GB EORI is separate for Great Britain. Northern Ireland movements may, depending on the flow, involve an XI identifier.

Key takeaways

• An EU EORI identifies an economic operator for customs formalities in the European Union and is recognised across EU Member States.
• You need a GB EORI where you must be identified by UK customs for operations in England, Scotland or Wales.
• Moving goods between the EU and Great Britain normally crosses a customs border, including when you sell online to consumers.
• The seller, named importer, stock owner and customs declarant may be different parties; your EORI requirement depends on your actual role.
• An XI identifier applies to certain Northern Ireland operations. Do not apply for one simply as a precaution without checking the specific movement and procedure.

Who needs an EU EORI and a GB EORI?

You need to assess your own customs obligations, not simply where your customer is based. Two numbers may be required where you import, export, submit declarations or place goods under a customs procedure in both territories.

EORI means Economic Operators Registration and Identification. In the EU, it forms part of the framework established by the Union Customs Code, Regulation (EU) No 952/2013 and its implementing rules. The European Commission confirms that EORI is used when dealing with EU customs authorities, and that an EORI allocated by one Member State is recognised by the others on its official EORI page.

A GB EORI belongs to a separate system administered by HM Revenue & Customs (HMRC). It applies in Great Britain: England, Scotland and Wales. The application conditions and common use cases are set out by GOV.UK.

Situations where you will often need both numbers

You will commonly need both an EU EORI and a GB EORI where:

• you import stock from China into a German warehouse, then move part of that stock to a British warehouse;
• you manufacture in the EU and export to Great Britain yourself, while also importing components or finished goods into the EU;
• you are a non-EU business importing in your own name into both the EU and Great Britain;
• you use a customs representative but remain the importer or exporter identified in the declarations.

Example: imagine a US manufacturer sending appliances from Shenzhen to an Amazon FBA warehouse in Germany. It may need to be identified for the EU import. If it then sends stock to a fulfilment centre in Great Britain and is the operator concerned by the UK formalities, its EU EORI does not replace a GB EORI.

By contrast, a seller shipping only from France to customers in the EU does not need a GB EORI merely because its website can be accessed in the United Kingdom. There must be a UK customs movement or procedure that genuinely involves you.

To map checks by country of origin, storage and destination, use Country Compliance. It helps you organise the checks needed before stock moves.

EU Seller Kit — For a first rollout between the EU and the United Kingdom, the EU Market Entry Compliance Assessment helps structure EORI, VAT, product and packaging checks around your actual trade flows.

What is the difference between an EU EORI, GB EORI and XI identifier?

An EU EORI and a GB EORI each identify an operator within their respective customs territory. The XI prefix is linked to certain Northern Ireland formalities and is not a third identifier that every seller should obtain.

An EORI issued in the European Union

An EU EORI is issued by the competent customs authority of an EU Member State. A business established in the EU normally applies in its Member State of establishment. For a business not established in the EU, the competent country may depend on the first operation requiring EORI registration and on the approach of the relevant administration. The detailed rules appear in Commission Implementing Regulation (EU) 2015/2447.

One EU EORI will normally cover customs operations across Member States, subject to other national obligations such as VAT registration, returns, authorisations or environmental registrations. Do not confuse an EORI with a VAT number. The first identifies the operator for customs purposes; the second is governed by separate tax rules. See our guide to the differences between EORI, VAT numbers and IOSS.

A GB EORI for Great Britain

A GB EORI is used for movements and formalities concerning Great Britain. It is generally associated with the GB prefix and is administered by HMRC. If you import into Great Britain, export from it or submit certain customs declarations, check your position with HMRC or your customs representative before the goods leave.

A common mistake is to assume that a carrier or freight forwarder automatically covers your EORI requirement. A provider may submit a declaration under the agreed form of representation, but that does not necessarily change who is the importer, declarant or person liable for duty. Ask in writing who will appear on each declaration and who accepts the associated responsibilities.

If you need to prepare an application to HMRC, the GB EORI file preparation service helps you gather the necessary information. The number itself remains issued by the competent authority.

XI identifiers and Northern Ireland

Northern Ireland cannot be treated as Great Britain for every rule concerning goods. An identifier beginning XI may be relevant for certain operations involving Northern Ireland, depending on the direction of movement and the customs formality involved.

This does not mean every seller shipping to the UK needs an XI identifier. Before considering one, identify the storage location, entry point, final destination, importer and customs procedure precisely. Our guide to GB and XI EORI numbers for Northern Ireland trade flows explains the questions to check.

When should I apply for the numbers before shipping?

Apply for or verify your identifiers before handing goods to the carrier if you will be a party to a declaration or customs operation. Waiting until freight arrives can lead to an administrative hold, conflicting instructions to the declarant or delayed clearance.

The right point is when your logistics model is confirmed: country of dispatch, first entry point, storage country, Incoterm, named importer and destination. Incoterms allocate certain tasks and costs between seller and buyer, but they do not replace an assessment of your public-law obligations. A poorly structured DDP arrangement, for example, can make you the importer before your identifiers and tax data are ready. Read our guide to DDP, DAP and EXW for ecommerce to clarify the allocation.

Before your first import into the EU

If you send stock from Shenzhen to a warehouse in France, Germany or the Netherlands, establish who legally imports the goods. If it is your business, an EU EORI may be required. You should also check the tariff classification, origin, customs value and import VAT treatment.

The HS classification assistant can generate candidate subheadings to confirm in the Combined Nomenclature or TARIC. The European Commission's official TARIC consultation tool remains the reference for checking applicable tariff measures.

Before your first flow to Great Britain

For an EU-to-Great Britain shipment, prepare the export from the departure territory and the UK import separately. Depending on your role, the EU EORI may be used on the EU side and the GB EORI on the British side. Your declarant needs consistent data on the seller, buyer, importer, value, origin and classification of the goods.

VAT is not dealt with by an EORI. Import VAT, domestic sales VAT, OSS and IOSS need separate analysis. The EU VAT calculator helps compare common scenarios using your transaction data; the European Commission's OSS and IOSS guidance explains the schemes.

How do I organise EORI formalities step by step?

Start by mapping the physical movement and each party's role. Then apply to the competent authority, check the number and give consistent information to logistics partners.

Practical procedure

1. Map the goods journey. Record the manufacturing country, dispatch country, entry point, warehouses, possible returns and final customer country. Stock held in an FBA warehouse can create operations that are distinct from the consumer sale.
2. Identify contractual and customs roles. Who sells? Who owns the stock at the border? Who is the importer? Who submits the declaration? Who pays duty and import VAT? Do not infer the answer from the carrier's name alone.
3. Identify the territory involved. For EU operations, assess the EU EORI. For Great Britain, assess the GB EORI. For Northern Ireland, check whether XI is relevant to the precise operation.
4. Prepare the application file. The authority may request business identification details, address, establishment status and supporting evidence. Practical requirements vary by administration.
5. Apply to the appropriate authority. For a French application, see EORI registration in France. If you are unsure which EU country to assess, the EORI registration by country guide provides a starting point.
6. Validate the number before use. The Commission provides an EORI validation service. No public result does not always prove that a number is invalid, as some data may be protected or unpublished. If in doubt, confirm with the issuing authority or your declarant.
7. Align shipping documents. Give your declarant accurate, current information. A mismatch between the invoice, declaration, transport contract and importer identity can trigger a correction request or a request for evidence.

Checklist before goods depart

• I have identified the dispatch country, import country and every storage location.
• I have documented who is the exporter, importer, declarant and stock owner at the border.
• I have checked whether the operation concerns the EU, Great Britain or a Northern Ireland flow.
• I have applied for the EU EORI and/or GB EORI that matches my role, where required.
• I have checked that my EORI data matches the information given to the freight forwarder or fulfilment provider.
• I have confirmed the tariff code, origin, value and commercial documents.
• I have kept customs analysis separate from VAT, product safety and labelling analysis.

EU Seller Kit — If you need to assemble an EORI application, the EORI file preparation service supports preparation of the application. It is a one-off service unless included in a plan quota; the customs authority always decides whether to issue the number.

What documents and data do I need to prepare?

An EORI does not replace customs-clearance documents. You need reliable business and product data because customs authorities and declarants use it to identify the operation, apply the tariff and check possible restrictions.

For an EORI application, expect to provide business identification information: legal name, legal form, address, contact details, national company or tax registration number where available, and the identity of the authorised person. The competent authority may request additional evidence, particularly where the business is established outside its territory.

For each shipment, prepare at least a consistent commercial invoice, clear product description, quantities, value, currency, Incoterm, country of origin, tariff code and the parties' details. Depending on the product and flow, you may also need a packing list, proof of origin, an authorisation or compliance documents.

The complete checklist of EU import customs documents helps you structure the file. To avoid vague descriptions such as “accessories” or “gadgets”, use our method to find an HS code for a product. Incorrect classification can affect duty, restrictions and the information in the declaration.

The customs cost simulator helps structure known import costs and calculate duties only where a valid tariff rate is available. It does not replace confirmation of classification, origin or customs value by the competent authorities.

What mistakes most often cause a customs hold?

Problems often arise from inconsistent information rather than a total absence of documents. Late preparation can leave goods held while the importer, EORI, value or classification is clarified.

Confusing EORI, VAT and company registration numbers

An EU VAT number does not automatically become an EORI, and an EORI is not VAT registration. VAT rules are separate, as Your Europe explains for businesses. Check every identifier for the purpose it is intended to serve.

Using another party's EORI without understanding representation

A freight forwarder may act under direct or indirect representation, depending on the agreement. The consequences can differ for the declarant and the responsibilities involved. Do not submit an EORI “borrowed” from a partner, and do not assume that a warehouse or marketplace automatically becomes your importer.

Assuming an EORI proves product compliance

An EORI enables customs identification; it does not prove product safety or regulatory compliance. Goods may clear customs and later face market-surveillance checks, a request for documents or a blocked product listing.

For consumer products, Regulation (EU) 2023/988 on general product safety sets obligations for economic operators and distance sales. Products subject to CE marking remain subject to their sector-specific legislation. For example, radio equipment falls within Directive 2014/53/EU on radio equipment (RED).

Before publishing on Amazon, eBay, Etsy or Shopify, the Marketplace Product Compliance Scanner can flag traceability, safety and compliance information to verify. It does not replace the manufacturer's conformity assessment or an authority's controls.

EU Seller Kit — Where a customs flow is followed by an online listing, pair EORI preparation with the Marketplace Product Compliance Scanner to check the information to display before publication.

Which special cases should I plan for?

Flows involving warehouses, returns, marketplaces or regulated products often need closer analysis. Having an EORI answers only the customs-identification question; it does not by itself determine the importer, VAT position or product compliance.

Amazon FBA stock and multiple warehouses

With Amazon FBA, you may import into one Member State, store in another and then ship to Great Britain. Assess each cross-border movement according to where the stock is held and which entity moves it. A Pan-EU arrangement can also create additional VAT and logistics issues. See our guide to Amazon Pan-EU EORI, VAT and GPSR obligations.

Direct EU-to-Great Britain consumer sales

Even where the buyer is a consumer, crossing the border remains a customs matter. Under the sale terms, the buyer may be the importer, or you may arrange the import. Explain duties, taxes and formalities clearly in your terms of sale, without promising customs clearance that you do not control.

Returns from Great Britain to the EU

A return is not necessarily a simple reverse delivery. It may require a declaration and evidence so that the applicable procedure can be assessed. Keep references to the original shipment, invoices, product data and evidence of export or import. Speak to a customs declarant or the customs authority before launching a regular returns programme.

CE-marked and consumer products sold from outside the EU

A non-EU manufacturer selling products covered by CE legislation remains responsible for conformity assessment, testing, technical documentation and its EU declaration of conformity. A CE authorised representative can act only where the relevant legislation permits it and a written mandate is signed; the service does not replace the manufacturer's obligations.

For consumer products covered by the GPSR, an EU-established responsible person may be required where the manufacturer is not established in the Union. The GPSR Responsible Person service becomes active only after product review, entity assignment, a signed mandate and active payment. A SaaS subscription alone does not appoint a representative.

Tools and services to take action

• EU Market Entry Compliance Assessment — use it before a first shipment to build a plan covering EORI, customs, VAT, GPSR, CE, packaging and product-data checks.
• EORI file preparation — use this one-off service when you need to prepare an EORI application file; the customs authority remains responsible for issuing the number.
• EORI registration in the United Kingdom — use it where your Great Britain operations require a GB EORI from HMRC.
• Customs cost simulator — use it to structure import-cost elements, including customs value, duties and import VAT where tariff data is available.
• TradeFlow AI — use it to prepare or check commercial-invoice and import information, while observing its limitations and confirming decisive data.

Frequently asked questions

Can a French EORI be used to import into every EU country?

An EORI issued by France is generally recognised for customs operations throughout the European Union. It does not remove country-specific obligations in the import or storage country, including VAT registration, authorisations or sector registrations. Check that the number is active and correctly provided to the declarant.

Can I use my EU EORI to import into England?

No. An EU EORI does not replace the GB EORI required for British customs formalities that concern you. England is part of Great Britain and falls under the system administered by HMRC. Check your importer role and your declarant's instructions before dispatch.

Do I need an EORI if my carrier handles customs clearance?

It depends on the capacity in which the carrier or freight forwarder acts and on the party named in the declaration. The provider may handle technical submission without becoming the importer for you. Ask who is declared as importer, declarant and person liable for duties and taxes.

Is an EORI number enough to sell on Amazon in Europe?

No. EORI concerns customs identification, while Amazon may require safety, traceability, VAT, product-responsibility or sector-specific compliance information. If you import FBA stock, also assess the countries where the goods are stored and the obligations that follow.

Do I need an XI number to sell in the United Kingdom?

Not automatically. The XI prefix is linked to certain operations involving Northern Ireland, which must be distinguished from Great Britain. First identify where goods enter, are stored and are delivered, then confirm the requirement with the authority or a customs professional.

How can I check whether an EU EORI is valid?

You can use the European Commission's official EORI validation service. The public result may be limited by the operator's data-publication settings. If there is an anomaly or doubt, contact the authority that issued the number or your customs declarant.

Official sources

• European Commission — Economic Operators Registration and Identification (EORI) — explains EORI's role in EU customs formalities.
• Regulation (EU) No 952/2013 — Union Customs Code — establishes the customs framework applicable in the European Union.
• Commission Implementing Regulation (EU) 2015/2447 — contains implementing rules, including rules on registration and identification of economic operators.
• European Commission — EORI number validation — allows you to check EORI information made publicly available.
• GOV.UK — Get an EORI number — sets out the process and cases requiring an EORI for Great Britain.
• European Commission — TARIC consultation — lets you consult EU customs and tariff measures.
• European Commission — VAT One Stop Shop — explains the OSS and IOSS schemes for certain ecommerce sales and imports.
• Regulation (EU) 2023/988 — General Product Safety Regulation — sets product-safety and information obligations for consumer products in the EU.

This content provides general information and is not legal, tax or customs advice.