If you are moving goods across borders, an EORI number may be essential for customs clearance. Whether trading with the EU, Northern Ireland, or beyond, knowing which type you need—GB, XI, or EU—can save time and hassle. Here’s what you need to know.

The EORI number is required for the following situations:

• Moving goods between Great Britain (England, Scotland, and Wales) or the Isle of Man and any other country, including EU member states.
• Moving goods between Great Britain and Northern Ireland.
• Moving goods between Great Britain and the Channel Islands.
• Moving goods between Northern Ireland and countries outside the EU.

The type of EORI number required and where to obtain it depends on the origin and destination of the goods. If you are moving goods to or from Great Britain, you need an EORI number that starts with GB, followed by a 12-digit number based on the business's VAT number.

For movements involving Northern Ireland, you need an EORI number that starts with XI. If you are making declarations or receiving customs decisions within the EU, you may need an EU EORI number from an EU country.

An EORI number is not necessary where both of the following apply:

• The goods being moved are not controlled.
• The goods are for personal use only.

Economic operators (EOs) that are not established in the UK (for a GB EORI) or in Northern Ireland (for an XI EORI) may still be able to register for an EORI number under certain conditions.

Understanding when and which type of EORI number is required is important in order to comply with necessary customs regulations when moving goods internationally.

Customs declarations can be difficult and time consuming to complete. Businesses can make their own custom's declarations; however, this is complex and requires specialist skills and software. 

Most businesses use a specialist such as a customs agent, broker, freight forwarder or fast parcel operator to submit import and export customs declarations on their behalf. HMRC publishes a regularly updated list of customs agents and fast parcel operators who may be able to help.

The list is known as the register of customs agents and fast parcel operators and has recently been updated. It should be noted that businesses on these lists are not vetted, approved or recommended by HMRC and proper due diligence should be used. 

HMRC’s guidance is clear that if your goods do not have the right paperwork, or if information is incorrect or missing, your goods may be seized, and you may face delays and have to pay extra charges. 

If you are moving goods between Great Britain and Northern Ireland, the free Trader Support Service can also help guide you through the necessary processes. This service can also help businesses who import goods into Northern Ireland from the rest of the world. The use of this service is optional. 

HMRC has a useful online tool to help UK business owners check how to import or export goods. This online tool can be used by businesses, the self-employed and agents acting on behalf of a business.

Using the online tool you can obtain information on:

• the commodity codes (reference numbers) you need to classify goods for import and export declarations;
• paying the right VAT and duties for your goods;
• which licences and certificates you will need for your goods; and
• how to move goods into a specific country.

There are many special procedures to be aware of when importing or exporting goods to / from the UK. Following the end of the Brexit transition period, the process for importing / exporting goods to / from the EU effectively mirrors the process for all other international destinations. There are different rules if you are moving goods in or out of Northern Ireland under what is known as the Windsor framework.

The online check can be a useful tool for smaller businesses and the self-employed to familiarise themselves with the necessary requirements and work accordingly. Businesses can make customs declarations themselves or hire a third party such as a courier, freight forwarder or customs agent to do the paperwork.