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Using EORI numbers when moving goods to and from Northern Ireland

Find out about EORI numbers when using the Trader Support Service for movements to and from Northern Ireland.

Contents

What is an EORI number

An EORI number is a unique number that customs authorities use to:

  • identify the business involved in importing or exporting goods
  • link customs declarations to the correct party
  • allow customs authorities to process and track movements of goods
  • support checks on export and import licences and customs authorisations 
You must have an EORI number to be able to import or export your goods.

Find more about EORI numbers and how to apply for a GB and an XI EORI number.

Types of EORI numbers 

There are different types of EORI numbers. The type of EORI number you need depends on where your business is registered and where you’re moving goods to and from. 

You will normally need:

  • an EORI number starting with GB  if you move goods to and from Great Britain
  • an EORI number starting with XI if you move goods to and from Northern Ireland, or you can use an EORI number issued by an EU country if you already have one

In some circumstances, you may need more than one EORI number. For example, if your business moves goods to and from Great Britain and also to and from Northern Ireland, you may need both a GB and an XI EORI number.

Get an EORI number that starts with GB.

Get an EORI number that starts with XI.

Using an EORI number in the Trader Support Service

Every declaration submitted in the Trader Support Service is linked to an EORI number. 

This includes: 

  • entry summary declarations
  • import declarations (for example standard, simplified or supplementary declarations)
  • Internal Market Movement Information
  • export declarations 

Which EORI number you will need 

The EORI number you will need depends on your specific circumstances, for example:

  • your role in the movement
  • where you are moving goods to and from
  • the type of declaration being submitted
  • where your business is established

This section explains which EORI numbers may apply for different roles in the supply chain and declaration types.

The EORI numbers shown are not interchangeable. The EORI number you can use will depend on where the relevant party is established, the declaration being made and whether they are entitled to use that EORI number.

If you're a trader (seller, exporter, buyer or importer)

You would normally use:

  • a GB EORI number if you are making a customs declaration in Great Britain
  • a GB, an XI EORI number or an EORI number from an EU country if you are making a customs declaration in Northern Ireland
  • the EORI number linked to your UK Internal Market Scheme (UKIMS) authorisation when declaring ‘not at risk’ goods
  • an XI EORI number or an EORI number from an EU country if you are making export declarations from Northern Ireland

The carrier or haulier is responsible for ensuring the entry summary declaration is submitted. In some cases, if you need to submit it on behalf of the carrier, you must use your XI EORI or an EORI number from an EU country.

If you're a carrier or haulier

You must use an XI EORI number or an EORI number issued by an EU member state to submit the entry summary declaration. The entry summary declarations are submitted through ICS2.

This also applies if you are completing the entry summary declaration with customs information, such as entry in declarants record (EIDR) or simplified frontier declarations for your customer.

If you're an intermediary (agent or freight forwarder)

You would normally use:

  • an XI EORI number or an EORI number from an EU country if you are submitting an entry summary declaration on behalf of the carrier
  • a GB EORI number if you are making a customs declaration in Great Britain on behalf of the trader
  • a GB, XI EORI number or an EORI from an EU country if you are making a customs declaration in Northern Ireland on behalf of the trader
  • the EORI number linked to the UKIMS authorisation (yours or your traders depending on which one is used) when declaring ‘not at risk’ goods
  • an XI EORI number or an EORI number from an EU country if you are making export declarations from Northern Ireland

Updating your Trader Support Service business profile 

When you register with the Trader Support Service, you must add your EORI number to your business profile. The service uses your EORI number to automatically populate information required for declarations submitted through the Trader Support Service.

To add your EORI number, go to the ‘Profile and Payments’ section, select ‘View business profile’ and add your EORI number within the ‘Business details’ section.

Regardless of whether you are an existing user whose EORI number has transferred, or a new user who has just added their EORI number, you need to check your business profile to ensure your EORI number is entered in the correct format and contains all required characters and digits to avoid delays or issues with your declarations.

If you have more than one EORI number and use customs authorisations, licences or customs procedures, make sure the EORI number on your Trader Support Service profile is linked to any authorisations, licences, or customs special procedures you intend to use.

Using an EORI number that is not linked to the relevant authorisation, licence or customs procedure may result in your declaration being rejected, or the authorisation not being recognised.

If you have an EORI number from an EU country and want to use a Multi-Member state customs authorisation in Northern Ireland, you must tell HMRC by emailing

EORI number format 

 You must add your EORI number to your business profile in the correct format:

  • EORI numbers starting with GB or XI contain 14 characters:  the 2-letter prefix, followed by 12 digits
  • EORI numbers from an EU country begin with the 2-letter code of the issuing EU country, followed by up to 15 letters or numbers 

Why you must use the correct EORI number

The EORI number identifies the trader involved in the customs processes.

Using the wrong EORI number means that another trader might be asked to:

  • pay customs duty
  • pay import VAT
  • comply with customs requirements

In addition, if you use the wrong EORI number:

the movement of your goods will be delayed

  • you’ll submit your declaration under the wrong trader
  • your notifications and draft supplementary declarations will be sent to the wrong trader
  • you will not get the benefit of any authorisations or customs special procedure you want to use
  • you could face potential HM Revenue & Customs (HMRC) intervention
You must only use your own EORI number, or an EORI number belonging to a trader who has authorised you to act on their behalf.
Do not use an EORI number unless you are entitled to use it.
If you do not know which EORI number to use on an entry summary declaration or customs declaration, you must speak to your supply chain to get it.

Checking EORI numbers

To make sure an EORI number is valid you can:

Some businesses choose to opt out of public disclosure of their name and address. In this case, the check tools still verify the EORI number's existence and validity.

Their business name and address will be hidden in the search results.

If the search results indicate the EORI number is not valid, you need to get in contact with your supply chain to get the correct EORI number. 

Invalid EORI numbers

There are situations where an EORI number may be invalid:

  • the EORI number does not exist or is no longer active in the HMRC or EU systems
  • the records held on the HMRC or EU systems do not match the EORI number submitted through the Trader Support Service - this will generate a rejection error

If your EORI number is marked as invalid, either when using an online checker or if you receive a rejection error from the Trader Support Service, there are steps you should take.

For your own business

Check why the EORI is invalid. This could be due to:

  • a typo
  • an incorrect country prefix
  • a system delay

Make sure you tell HMRC about any changes to your business, such as changes to your legal structure or business address, or if you join a VAT group (where you need to use the group’s VAT and EORI number). These changes may affect how your EORI number is recognised by the Customs Declaration Service (CDS).

HMRC may need to update your business details or issue a new EORI number where required. This will help prevent system errors when your EORI number is used.

Find out how to report a change or cancel an EORI number.

HMRC may contact you if your EORI number has been invalidated. If you believe this was an error, contact HMRC through the EORI number application and contact form or contact HMRC.

Checks you should carry out regularly:

  • check the supplementary declarations you receive on a regular basis and report any that do not belong to you
  • use your importer EORI only for shipments you are responsible for
  • share your importer EORI accurately with hauliers or agents who are working for you

For a trading partner

If you are a freight forwarder, haulier or supplier and your customer’s EORI number gives an error in the system when you try to ship goods, you must ask your customer to contact their national customs authority to confirm their EORI status and provide proof of validation.

For entry summary declarations, if you have entered an EORI number for the consignee or consignor and their EORI is invalid or has been removed, you can enter their full name and address instead. This allows the cargo to keep moving while they fix their registration. Do not guess or use an invalid EORI number, as this will cause an automatic rejection.

Checks you should carry out regularly:

  • check that the importer EORI you provide matches the trader responsible for the shipment
  • do not use an importer EORI from previous shipments or from other customers
All parties involved in goods movements with Northern Ireland are expected to have reliable controls in place within their supply chain to prevent incorrect use of EORI numbers.