Who should register for an EORI number
Information on who is and who is not required to register for an EORI number.
An ‘Economic Operator’ (EO) as defined above is required to register for an EORI number.
In some instances, a non-economic operator may also be required to register for an EORI if there is a requirement set out by HMRC.
An EO should register for a:
-
GB EORI if they are established in the United Kingdom
-
XI EORI if they are established in Northern Ireland
An EO that is not established (in the UK for a GB EORI or in Northern Ireland for an XI EORI) can still register for an EORI if they are:
-
making a customs declaration for transit
-
applying for a customs decision
-
making an entry summary declaration
-
making an exit summary declaration
-
making a temporary storage declaration
-
getting a customs guarantee for temporary admission or re-export declarations
-
acting as a carrier for transporting goods by sea, inland waterway or air
-
acting as a carrier connected to the customs system and you want to get notifications regarding the lodging or amendment of entry summary declarations
-
established in a common transit country where the declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration
A person is not required to register for an EORI number if they are moving goods that are:
-
not controlled goods (for example, do not require a license, not prohibited or restricted) and for personal use only
-
between Northern Ireland and Ireland
In most cases you will not need an EORI for a consultancy or service business.
Where a private individual does not have an EORI number, the shipping agent or carrier moving goods on their behalf can use the name and address of that private individual.
Private persons may register voluntarily for an EORI number.
A UK supplier not involved in activities covered by customs legislation (for example, imports and exports) that supplies raw materials already in free circulation in the UK is under no obligation to apply for an EORI number. Similarly, a transport operator who is not involved in any activities covered by customs legislation in the UK will not have to have an EORI number.
If you’re not eligible to register for an EORI number, because you are either not established or do not need it for one of the limited customs purposes above, you’ll need to appoint someone to deal with customs on your behalf who will need to get their own EORI number.
Not having an EORI number does not preclude you from trading, you can continue to move goods providing you use an indirect representative.