If the UK leaves the EU with no deal you will need an Economic Operator Registration and Identification (EORI) number that starts with GB to trade goods into and out of the UK.
A UK EORI number starts with GB, followed by 12 digits. It will include your VAT registration number if you’re registered for VAT.
Who needs a UK EORI number
If you do not already have a UK EORI number you’ll need one from 11pm UK time on 31 October 2019 if the UK leaves the EU with no deal to:
- trade goods into or out of the UK
- submit declarations using software (or to give to your agent to make these declarations on your behalf)
- apply to be authorised for customs simplifications and procedures
It could take 3 days to get a UK EORI number, so you should apply now.
Who does not need a UK EORI number
You do not need to apply for a UK EORI number if one of the following apply:
- you already have a UK EORI number (an EORI number that starts with GB) because you’ve traded goods between the UK and countries outside of the EU
- you’ll only import or export goods with Ireland across the Northern Ireland and Ireland border
- you’ll only import or export services that do not involve moving physical goods
Before you apply
To apply you may need your:
- VAT number and effective date of registration – these are on your VAT registration certificate
- National Insurance number – if you’re an individual or a sole trader
- 10-digit Unique Taxpayer Reference (UTR) – find your UTRif you do not know it
- business start date and Standard Industrial Classification (SIC) code – these are in the Companies House register
If your business has a parent or holding company, they must apply for you.
