EORI · Union Customs Code Reg. (EU) 952/2013
Do you need a GB, EU, or XI EORI?
Answer eight conditional questions and the verdict poster on the right resolves the three registries — GB, EU, XI — into a single decision, with the legal basis and the application portal stamped to the rules version they were computed against.
EORI ruleset version 2026.06, verified 2026-06-09.
EORI at a glance
An EORI number is the customs identifier every economic operator needs to import or export goods across an EU or UK customs border. Since the Brexit cutoff of 1 Jan 2021 a GB EORI is not valid for EU customs — you need a separate EU EORI, and a single EU EORI is valid across all 27 member states (only one valid EORI may be assigned per person). Movements involving Northern Ireland need a distinct XI EORI under the Windsor Framework (from 1 Oct 2024), held alongside the GB EORI. Use the wizard below to resolve which of the three you need.
Sources: European Commission — EORI (one EORI per person, valid EU-wide) · gov.uk — GB EORI for GB↔EU movement · HMRC — GB + XI EORI for Northern Ireland.
Last updated 9 Jun 2026 · Data verified 9 Jun 2026 against the European Commission EORI guidance (ruleset v2026.06).
Your EORI verdict
Dataset retrieved 2026-06-09 — verify with the authority before applying.
No EORI required
Legal basis
UCC — Intra-EU movements do not require an EORI; non-customs movements between member states fall outside UCC scope (Reg. (EU) 952/2013 Art. 9).· retrieved 2026-06-09 · v2026.06
No registration required for this trade flow.
This tool is an orientation aid. It does not replace legal or customs advice. Final EORI eligibility depends on case-specific facts and the determining member-state authority. Consult a qualified customs adviser before applying or submitting customs declarations.
Frequently asked questions
Is a GB EORI valid for EU customs?
No. Since the Brexit cutoff of 1 Jan 2021 a GB EORI is only valid for Great Britain customs. To clear goods in the EU you need a separate EU EORI issued by a member-state authority — one EU EORI is then valid across all 27 member states.
Can I hold more than one EU EORI number?
No. The European Commission states that “at any point in time, a person can be assigned only one valid EORI number,” and that one EU EORI is recognised by every EU member state.
I'm a GB business moving goods to or from Northern Ireland — what do I need?
You need two EORI numbers: a GB EORI and an XI EORI. Under the Windsor Framework (applicable from 1 Oct 2024) the XI number covers Northern Ireland movements, and HMRC requires you to hold the GB EORI before it issues the XI number.
Where does a non-EU company register its EU EORI?
In the EU country where it carries out its first customs operation — you cannot freely self-select the member state. The classifier defaults to a likely first-activity country and flags that you must confirm it with that member-state authority.
I only sell B2C through a marketplace under IOSS — do I still need an EORI?
Often not as the seller. For low-value B2C distance sales the importer of record (and therefore the customs EORI obligation) frequently sits with the marketplace or a customs intermediary, not with you. This tool resolves the customs EORI question; it does not assess your IOSS/VAT position — check the VAT OSS threshold tool linked below for that side.
Does an EORI cost anything?
No. Applying for an EORI number directly with the responsible customs authority (HMRC or an EU member-state portal) is free. This tool is also free and is an orientation aid, not legal or customs advice.
Related tools
All Seller Guardrails tools — free EU compliance checkers for sellers