The Economic Operators Registration and Identification (EORI) system in the United Kingdom is a government-administered framework designed to identify and track businesses and individuals engaging in the import and export of goods to and from the UK. Managed by His Majesty's Revenue and Customs (HMRC), the EORI system is a critical component of the UK’s international trade and customs compliance infrastructure.
Core Purpose
The primary function of the UK EORI system is to provide a unique identification number to economic operators that are involved in cross-border trade. This number is used in all customs procedures and communications with UK Customs and the customs authorities of other countries. It is mandatory for:
- Businesses moving goods into or out of the UK
- Freight forwarders, logistics companies, and customs agents handling declarations
- UK companies trading with the European Union and third countries post-Brexit
Services and Functional Use
- Registration and Identification: Assigns a unique UK EORI number (starting with "GB") to businesses involved in trade.
- Customs Declaration: Enables electronic customs submissions through systems like CHIEF and CDS (Customs Declaration Service).
- Security Filings: Facilitates safety and security declarations for movements of goods.
- VAT and Duty Processing: Connects import/export activity to tax identifiers for accurate duty collection and refunds.
- Movement of Goods: Required for using transit procedures like Common Transit Convention (CTC) and making customs warehousing entries.
Types of EORI Numbers in the UK
- GB EORI Number: Used for UK customs processes.
- XI EORI Number: Specific to Northern Ireland businesses trading with the EU under the Northern Ireland Protocol.
- EU EORI Number: Required if a UK business has operations or customs dealings within the EU.
Strategic Importance Post-Brexit
With the UK’s exit from the European Union, the role of EORI numbers became even more significant. Businesses that previously traded freely within the EU were required to register for a UK EORI number for continued operations. According to HMRC, over 250,000 new EORI registrations were processed in the 12 months following Brexit, underscoring the system’s expanded role in a sovereign customs framework.
Digital Infrastructure
The EORI system is integrated with HMRC's digital trade platforms including:
- Government Gateway: For user authentication and secure login.
- CDS (Customs Declaration Service): EORI is used as a core identifier for declaration submissions.
- TSS (Trader Support Service): For Northern Ireland traders, utilizing EORI in regulatory alignment with EU customs.
Applications are processed online and most registrations are completed within 48 hours, reflecting HMRC’s commitment to digital-first public service.
Compliance and Legal Requirements
- Legal Mandate: EORI numbers are required under UK customs law and are enforced through penalties and border delays for non-compliance.
- Cross-Border Regulation: Aligns with World Customs Organization (WCO) SAFE Framework and EU customs regulations where applicable.
- Data Protection: EORI data is subject to GDPR and UK Data Protection Act standards, especially when published in public EORI databases.
Stakeholder Groups
- Importers and Exporters: From SMEs to multinational corporations
- Customs Brokers and Agents: Required to input EORI on behalf of clients
- E-commerce Platforms: Facilitating global shipments into the UK
- Transport and Freight Operators: Must be registered to facilitate customs transit
Operational Reach
- Covers goods entering/leaving via all UK ports and airports
- Mandatory for declarations using Union Customs Code (UCC)-based systems
- Connected to international customs cooperation platforms for seamless cross-border validation
Major Impacts and Usage Metrics
- Over 350,000 active EORI registrations in the UK as of 2024
- Enables processing of millions of customs declarations annually
- Used in more than 90% of goods declarations filed through UK CDS system
- Supported £815 billion worth of trade through formal customs declarations in 2023 (UK trade data)
Key Benefits
- Ensures trade compliance and customs clearance
- Reduces risk of goods delays and fines at border points
- Links businesses to tax and VAT systems for duty management
- Required for applications for customs reliefs like inward/outward processing
The EORI (UK) system continues to be a cornerstone of the UK's post-Brexit trade infrastructure, enabling regulatory compliance, facilitating international commerce, and enhancing customs efficiency for economic operators of all scales.
