GB and XI EORI number: selling in Great Britain and Northern Ireland requires you to identify where each customs formality takes place. A GB EORI is used for Great Britain customs operations; an XI-prefixed identifier may be needed for certain Northern Ireland customs movements; and an EU EORI remains relevant for customs formalities carried out in the European Union.
Key takeaways
- An EORI is a customs identification number; it does not replace a VAT number, tax registration or permission to sell a product.
- Great Britain means England, Scotland and Wales, while Northern Ireland has a distinct goods regime.
- HM Revenue & Customs (HMRC) issues GB EORI numbers for UK customs purposes, while EU customs authorities issue EORI numbers used in the European Union.
- An XI prefix applies to specific Northern Ireland customs situations and should not be requested automatically for every sale to the UK.
- Before shipping, confirm the importer, declarant, storage location, physical destination and customs territory for the goods.
Who needs a GB, XI or EU EORI number?
You need the right identifier when your business is involved in a customs formality, for example as importer, exporter, declarant or holder of a customs procedure. The answer does not depend only on your customer's address. It depends on the physical goods movement, the entity acting in the declaration and the customs territory involved.
EORI means Economic Operators Registration and Identification. It allows customs authorities to identify an operator in its dealings with them. In the European Union, the framework sits under the Union Customs Code, Regulation (EU) No 952/2013. The European Commission confirms that EORI is used in dealings with EU customs authorities in its official EORI guidance.
Great Britain: England, Scotland and Wales
If you import into Great Britain, export from it or complete certain UK customs formalities, the relevant operator may need a GB EORI number. HMRC sets out the eligibility and application route on GOV.UK: Get an EORI number.
Example: you ship a batch of products from Shenzhen to an Amazon FBA warehouse in Germany. The import takes place in the EU, not Great Britain, so you should assess the need for an EU EORI. If the same batch is imported into a warehouse in England, you need to assess whether the importer and declarant require a GB EORI instead.
Northern Ireland: a distinct regime for goods
Northern Ireland is part of the United Kingdom, but the application of EU goods rules there creates a different position from Great Britain. In some cases, an identifier beginning with XI is used for customs movements and formalities connected with Northern Ireland.
This does not mean that you should automatically obtain an XI identifier whenever a customer in Northern Ireland places an order. Your carrier or customs representative may submit the declaration, and the required identifier depends on the represented operator, direction of movement and procedure used. Ask the customs declarant for written confirmation where the arrangement is unusual or where you import stock yourself.
Businesses established outside the EU
A US, Chinese or Swiss business may need an EU EORI if it is involved in a customs declaration in the Union, and a GB EORI for its UK operations. These identifiers are not interchangeable.
To identify the appropriate EU country, read our guide to EORI numbers for non-EU businesses. If your first shipment involves several storage, sales or destination countries, an EU market entry compliance assessment can organise the customs, VAT and product-compliance points to check before dispatch.
What is the difference between a GB, XI and EU EORI number: selling in Great Britain and Northern Ireland?
The key difference is the authority that issues the identifier and the territory in which the customs formality occurs. An EU EORI is used in the Union customs system; a GB EORI relates to UK customs processes; and XI is a prefix used in the particular Northern Ireland goods context.
| Identifier | Authority or framework | Use to assess | Does not replace |
|---|---|---|---|
| EU EORI | Customs authority of an EU Member State | Customs declarations and operations in the EU | VAT number, IOSS or OSS |
| GB EORI | HMRC | Customs formalities in Great Britain | EU EORI |
| XI | Northern Ireland goods arrangements | Certain Northern Ireland-related operations | Analysis of the movement and declarant |
An EU EORI is generally issued by the customs authority of the Member State where the operator is established. For an operator not established in the EU, the country of application depends in particular on the first customs operation planned, so you should check the rules against your actual circumstances. The EORI registration framework is set out in Commission Implementing Regulation (EU) 2015/2447.
A common mistake is to confuse EORI with VAT. EORI identifies the operator for customs purposes. VAT concerns tax liability and tax reporting. You may need both, but neither creates the other. To compare likely treatment for distance sales, imports or local stock, use the EU VAT calculator, then confirm the outcome with your tax adviser or the relevant authority.
When should you assess whether an XI identifier is needed?
You should assess the need for XI whenever goods enter Northern Ireland, leave it or are subject to a customs formality there. The XI prefix is relevant to goods movements, not simply to a billing address or a digital sale.
In practice, separate the scenarios first. A delivery from France to Belfast is not handled in the same way as a delivery from France to London. Equally, sending stock from China to a Northern Ireland warehouse should not be treated as an import into England without checking the applicable arrangement.
EU to Northern Ireland movements
The rules applying to goods in Northern Ireland can differ from those in Great Britain. Before selling on DDP terms, promising duty-paid delivery or moving stock into a local warehouse, obtain from your carrier or customs representative the data they expect: declared importer, EORI used, commodity code, origin, value and customs procedure.
Classification matters because it affects tariff measures and product requirements. The HS classification assistant produces candidate subheadings for you to confirm in the applicable nomenclature. You can then consult the European Commission's TARIC database for EU-related movements; for UK formalities, check the information required by HMRC or your customs declarant.
Great Britain to Northern Ireland movements
This movement may also need a specific customs review. Do not assume that a GB EORI is always sufficient, or that XI is always required. Requirements vary with the goods, the operator's status and the declaration mechanism.
Imagine a US manufacturer storing electronic accessories in Manchester before transferring them to Belfast. It must identify the initial importer, the party responsible for each movement and the technical data needed for classification. If the products fall within CE legislation, the customs analysis does not remove the need to check the product-compliance duties that apply.
EU Seller Kit — Use EORI file preparation when you need to assemble an EORI application, and the UK EORI registration guide when your movements require a GB EORI from HMRC. The customs authority issues the number; file preparation is a one-off service unless included within a SaaS plan quota.
How do you prepare EORI customs formalities step by step?
The reliable approach is to map the movement before applying for anything: actual origin, physical destination, importer, declarant, storage and sale. This prevents you requesting the wrong identifier or giving inconsistent information to the carrier.
1. Describe the actual goods movement
Record the country of dispatch, country of entry, storage location and final delivery country. Separate Great Britain and Northern Ireland in your systems. A single “UK” field is not sufficient for a customs decision.
Example: a French company sells through its own website to a consumer in Belfast and dispatches from Lille. The customer is in the United Kingdom, but the destination territory is Northern Ireland. The seller should therefore have the Northern Ireland treatment checked rather than automatically applying the process used for London.
2. Identify the importer and declarant
The importer is the party named for the import operation. The declarant submits the customs declaration, directly or through representation. They can be the same entity, but they do not have to be. Your transport contract, chosen Incoterm and agreement with the customs broker must align.
An Incoterm does not remove regulatory obligations. It allocates certain contractual responsibilities between seller and buyer, but it does not by itself change what customs requires. Read our guide to DDP, DAP and EXW Incoterms for ecommerce before promising duty-paid delivery.
3. Check identifiers already held
Do not create a new EORI unnecessarily. First check available data through the European Commission's official EORI number validation tool, for EU identifiers that are publicly available for validation. For the UK, check your references with HMRC or your customs representative.
If a carrier rejects your EORI, investigate the reason before submitting a new application: an incorrect format, mismatched company data, a deactivated identifier or the wrong territory. Our guide on an invalid or deactivated EORI number explains the checks to make.
4. Prepare the application for the competent authority
For France, French EORI file preparation helps you gather the necessary information before submission. For Great Britain, follow HMRC's conditions and prepare your company, activity and trade-flow data through the UK EORI service.
The customs authority, not EU Seller Kit, issues the number. An EORI application does not guarantee a favourable decision or clearance of a particular shipment: the declaration, documents and goods can still be checked.
5. Give consistent data for every shipment
Once you have the identifier, provide it only to the party that needs to use it and check that it is entered correctly on transport and clearance documents. The commercial invoice, product description, value, origin and tariff code must all describe the same transaction.
The EU import customs documents checklist helps you prepare the shipment file. To prepare or review flow data and commercial documents, TradeFlow AI can act as a contextual assistant, subject to final validation by your declarant or adviser.
Checklist before your first shipment
- I have separated Great Britain and Northern Ireland in my logistics flow.
- I have identified the importer, declarant and, where relevant, customs representative.
- I have checked whether the operation needs an EU EORI, GB EORI, XI identifier or more than one identifier according to the parties' roles.
- I have confirmed the commodity code, origin and value of the goods.
- I have checked VAT treatment and the responsibilities allocated under the Incoterm.
- I have prepared a commercial invoice and the evidence requested by the carrier.
- I have checked product safety and labelling requirements before offering the product for sale.
What documents and data do you need for customs clearance?
An EORI number alone does not clear goods through customs. You need information that identifies the operator, product, value, origin and movement concerned.
The exact documents depend on the goods, customs procedure and country. However, your file will usually include:
- company identification details for the business applying for or using the EORI;
- a commercial invoice with a sufficiently precise description, quantities, currency, value and transaction parties;
- a packing list where the carrier or declarant requests one;
- the commodity code and evidence supporting the classification;
- origin data and, where applicable, evidence needed for tariff treatment;
- transport references and instructions given to the declarant;
- applicable product documents, such as an EU declaration of conformity for a product subject to CE marking.
A description such as “accessories” or “samples” is often too vague for a reliable declaration. Describe the function, material and intended use instead: “textile protective covers for tablet computers”, for example. The guide to commercial invoice requirements for EU imports explains how to make this information usable for a declarant.
Do not confuse a customs file with a product-compliance file
Customs and market surveillance have different purposes. A product can clear customs and later be subject to a request for documents or a compliance inspection. Regulation (EU) 2019/1020 on market surveillance and compliance of products provides, among other matters, for cooperation and controls concerning products covered by Union harmonisation legislation.
For consumer products covered by Regulation (EU) 2023/988, the General Product Safety Regulation, EORI does not replace safety, traceability or information duties. If you sell from outside the EU, also check whether an EU-established responsible person is required for your product and supply chain. The GPSR Responsible Person service becomes active only after product review, entity assignment, a signed mandate and active payment; a SaaS subscription does not automatically appoint a representative.
How much work is involved, and which mistakes should you avoid?
The main effort is not entering a number. It is producing an accurate map of your goods flows and product data. Allow time to clarify contractual roles, check classification and align your documents with the carrier.
Authority procedures and any authority charges are determined by the relevant administration. For EU Seller Kit services and plans, see pricing and plans rather than relying on a figure quoted elsewhere.
Mistake 1: treating the UK as one customs territory
An overly broad country field in your ERP, online shop or shipping instructions can lead you to apply a Great Britain process to a Northern Ireland delivery. The result may be a documentary hold, a declaration correction or a delayed delivery. Create an internal rule that clearly separates GB and XI in your flows.
Mistake 2: assuming the carrier handles everything
A carrier may submit a declaration or offer brokerage, but it relies on your data. If you provide the wrong importer, an inconsistent value or an imprecise description, your commercial responsibility and the operational consequences do not disappear.
Mistake 3: using a VAT number instead of an EORI
A VAT number supports tax obligations; an EORI is used for customs identification. Check a VAT number separately in the European Commission's VIES system where that verification is relevant. For the distinction between EORI, VAT and IOSS, see EORI vs VAT number vs IOSS.
Mistake 4: overlooking product compliance because customs is ready
A toy, radio device or electrical product may be subject to sector-specific rules and CE marking. Your Europe guidance on CE marking confirms that the manufacturer is responsible for conformity assessment and the required documentation. A CE authorised representative, where one is permitted, does not replace the manufacturer's conformity assessment, testing, technical documentation or EU declaration of conformity.
Before publishing a listing on Amazon, eBay, Etsy or Shopify, the Marketplace Product Compliance Scanner helps flag traceability, safety and compliance information to verify. It does not replace the regulatory assessment required for your particular product.
Which special cases should you plan for before selling?
Special cases usually arise when you store goods in more than one territory, sell under your own brand or import regulated products. An answer that works for a one-off shipment may become inadequate once you open a warehouse or change your Incoterm.
Amazon FBA stock or a third-party warehouse
If you send stock to a warehouse in Germany, France or another Member State, assess EU import and VAT obligations before the goods arrive. If the warehouse is in England, UK customs processes apply; if it is in Northern Ireland, ask the logistics operator to confirm the applicable arrangement. Our guide to EORI and Amazon FBA stock in Europe sets out the questions to ask before dispatch.
Direct-to-consumer sales and VAT
EORI is not a VAT scheme. Depending on the storage location, destination, consignment value and sales model, you must assess the VAT rules that apply. The European Commission explains OSS and IOSS for relevant EU sales; they are not an automatic solution for Great Britain or Northern Ireland movements.
Products covered by GPSR or CE marking
For a non-EU manufacturer selling consumer products in the Union, arranging an EU-established economic operator should be assessed alongside customs. GPSR has applied since 13 December 2024 and sets duties for economic operators and distance sales. Information required on an online listing can differ from data needed for customs clearance; see our guide to GPSR information required on product listings.
For CE-marked products, a CE authorised representative can act only where the applicable sectoral legislation permits it and under a written mandate. This service becomes active after acceptance, entity assignment, a signed mandate and active payment. It does not transfer the manufacturer's core responsibilities for conformity assessment, testing, technical documentation or the EU declaration of conformity.
Tools and services to take action
- EU Market Entry Compliance Assessment — use it before a first shipment or new storage arrangement to organise EORI, VAT, GPSR, CE, packaging and product-data checks.
- EORI file preparation — use this one-off service when you need to prepare an EORI application; the competent customs authority issues the number itself.
- EORI registration in the United Kingdom — use this route when you need to prepare the information for a GB EORI application to HMRC for movements to or through Great Britain.
- Customs cost simulator — use it to structure known import costs and calculate duty where a valid tariff rate is available.
- Country Compliance — use it to organise customs, tax and product checks by origin, storage and destination country.
Frequently asked questions
Is a GB EORI enough to sell in Northern Ireland?
Not necessarily. Northern Ireland has a distinct goods regime, and the need for an XI identifier depends on the operation, importer, declarant and customs procedure. Ask HMRC or the customs representative submitting the declaration to confirm which identifier should be used.
Can I use my French EORI to import into Great Britain?
An EORI issued in the European Union does not automatically replace a GB EORI for UK customs formalities. If you are the relevant importer or operator in Great Britain, check the HMRC conditions for your flow. You may need separate identifiers for EU and UK operations.
Do I need to apply for an XI EORI if I deliver to a customer in Belfast?
Do not apply for XI solely because of the customer's address. First identify the dispatch point, importer, declarant and customs arrangement used. For a direct sale, the carrier or its broker may handle some formalities, but you must provide accurate data and obtain confirmation of the chosen process.
Does an EORI replace a VAT number or IOSS number?
No. An EORI is a customs identifier, while a VAT number and IOSS support tax obligations. The same sale may require several references depending on where goods are stored, their route and the VAT arrangement used.
Can I sell on a marketplace with only an EORI number?
No. EORI addresses a customs need and does not demonstrate product compliance. Depending on the product and market, you may also need to check VAT, labelling, distance-selling information, product safety, CE marking and any extended producer responsibility obligations.
Who issues a GB EORI or EU EORI number?
HMRC issues GB EORI numbers under the UK rules published on GOV.UK. In the EU, the competent customs authority of a Member State issues the EORI under the EU customs framework. EU Seller Kit can help prepare a file but does not issue the number.
Official sources
- European Commission — Economic Operators Registration and Identification (EORI) — explains the role of EORI in dealings with EU customs authorities.
- Regulation (EU) No 952/2013 — Union Customs Code — establishes the EU customs framework.
- Commission Implementing Regulation (EU) 2015/2447 — contains implementing provisions including rules on operator registration and identification.
- GOV.UK — Get an EORI number — explains UK conditions for obtaining and using an EORI number.
- European Commission — EORI number validation — enables checks of publicly available EU EORI numbers.
- European Commission — TARIC consultation — provides EU tariff and customs measures.
- Regulation (EU) 2023/988 — General Product Safety Regulation — sets product-safety requirements and duties for consumer products in the EU.
- Regulation (EU) 2019/1020 — market surveillance and compliance of products — covers market surveillance for products subject to EU harmonisation legislation.
- Your Europe — CE marking — explains the manufacturer's responsibilities for CE marking.
- European Commission — VAT One Stop Shop (OSS / IOSS) — explains VAT one-stop-shop arrangements for relevant EU transactions.
This content is general information and does not constitute legal, customs or tax advice.