The EORI number (Economic Operators’ Registration and Identification) is a unique identifier assigned to companies and individuals engaged in foreign trade. Without a valid EORI number, it is impossible to submit any customs declaration or participate in customs procedures in the UK or EU. In this article, we explain how to obtain assistance with EORI registration and what to do to ensure your number is active before your first shipment.

What is an EORI number?

EORI (Economic Operators’ Registration and Identification) is a system for identifying economic operators participating in foreign trade in the EU and UK. The EORI number is unique to each operator and is used for:

• Identification of importers and exporters in customs systems
• Submission of customs declarations (import, export, transit)
• Application for simplified customs procedures
• Use of customs guarantee systems
• Identification within the AEO (Approved Economic Operator) system

Types of EORI numbers

GB-EORI (United Kingdom)

The GB-EORI number is issued by HMRC to companies registered in the UK. Format: GB + 12 digits (e.g. GB123456789000). GB-EORI is required for:

• Importing goods into the UK as an importer/declarant
• Exporting goods from the UK
• Applying for customs licences and permits in the UK
• Using HMRC systems: CDS, NCTS, ALVS

EU-EORI (European Union)

The EU-EORI number is issued by national customs authorities of EU member states. Polish companies receive a number in the format PL + Tax ID (e.g. PL1234567890). EU EORI is required for customs clearance within the EU, including exports from Poland to the UK.

Who needs an EORI number?

According to GOV.UK guidelines, an EORI number is required for:

• Companies importing goods into the UK or exporting from the UK
• Companies submitting customs declarations (own or through an agent)
• Carriers and freight forwarders handling transport in customs procedures
• Companies applying for HMRC licences and customs permits
• Companies using customs warehouses, transit procedures, intellectual property rights procedures, etc.

Private individuals (non-commercial) typically do not need an EORI number — unless they conduct regular trading activity.

How to register for GB-EORI?

GB-EORI registration with HMRC is free and takes place online through Government Gateway:

1. Log in to your Government Gateway account (or create a new one) on the GOV.UK website
2. Go to the “Get an EORI number” service
3. Provide company details: Unique Taxpayer Reference (UTR), VAT number (if applicable), registered address
4. Describe your business and the type of goods you plan to trade
5. Submit your application — HMRC will process it within 5 working days
6. Your GB-EORI number will be sent by email

You can also check your EORI online or receive assistance with registration through a specialised service.

How to register a Polish EORI (PL-EORI)?

Polish companies register their EORI with the National Tax Administration (KAS):

1. Log in to the e-Cło system (Electronic Tax and Customs Services Platform — PUESC) at puesc.gov.pl
2. Select the application for registration/update of operator data in the AIS/EORI system
3. Complete the form with company details (Tax ID, National Statistical Office registration number, address, contact details)
4. Submit electronically through PUESC
5. Your PL-EORI number (PL + Tax ID) will be activated, typically within 1-3 working days

EORI verification — how to check?

Before submitting your first customs declaration, it is advisable to verify that your EORI number is active:

• EU-EORI: Verification tool on the European Commission website (ec.europa.eu/taxation_customs/dds2/eos)
• GB-EORI: HMRC verification tool on GOV.UK (check-eori-number)

Verification is particularly necessary when using a foreign partner’s EORI number, to ensure they are an active participant in trade.

EORI vs VAT number — differences

Need help with UK customs clearance? Contact Plutos Team — our licensed customs brokers handle all aspects of UK import and export declarations, BTOM compliance, and T1 transit documents.