UK EORI Number for Non-Residents: How to Apply for Your UK Company in 2026

What is a UK EORI number?

If you own a UK limited company and plan to import goods into Great Britain or export products to international markets, you may need a UK EORI number before starting customs operations.

An EORI number (Economic Operators Registration and Identification number) is a unique identification number used by customs authorities to identify businesses and other economic operators involved in international trade.

In the UK, businesses generally need a GB EORI number when moving goods between Great Britain and other countries, including EU member states. Businesses involved in certain customs activities relating to Northern Ireland may also need an XI EORI number.

For non-resident entrepreneurs, understanding EORI registration is particularly important. You can own and operate a UK limited company while living in India, the UAE, Singapore or another country. However, your company’s EORI requirements depend on its establishment status and the customs activities it intends to undertake.

The important point: A UK company does not automatically receive an EORI number when it is incorporated. EORI registration is a separate process handled by HM Revenue & Customs (HMRC).

If your UK company intends to import inventory, export manufactured products, use customs procedures or appoint customs representatives, you should determine its EORI requirements before the relevant transactions begin.

Who needs a UK EORI number?

A business may need an EORI number when it moves goods:

• Between Great Britain (England, Scotland and Wales) and another country, including the European Union.
• Between Great Britain and Northern Ireland.
• Between Great Britain and the Channel Islands.
• Between Northern Ireland and countries outside the European Union.

An EORI number may also be required for specific customs declarations, customs decisions, export licenses and other activities covered by customs legislation.

However, not every UK registered business needs one. A UK consultancy that provides digital marketing, software development or business advisory services to overseas clients will generally not need an EORI number simply because it has international customers.

The requirement arises from relevant customs activities involving goods, not merely from conducting business internationally.

Examples of businesses that may need a GB EORI include:

1. A UK retailer importing clothing from India.
2. A UK manufacturer importing machinery components from China.
3. A UK wholesaler exporting products to the UAE.
4. A UK e-commerce business importing inventory for Amazon fulfilment.
5. A UK distributor purchasing products from suppliers outside Great Britain.

The specific requirement depends on who is acting as the importer or exporter, where the goods are moving and who is responsible for customs declarations.

Does a UK limited company need an EORI number?

Not automatically. A UK limited company needs an EORI number when its activities and customs responsibilities fall within the relevant registration requirements. Company incorporation and customs registration are two separate processes.

Example 1: UK company providing digital services

An entrepreneur living in Dubai establishes a UK limited company that offers website development, SEO and digital marketing services. The company invoices clients in the UK, Europe and the Middle East but does not import or export physical goods. In this situation, it would generally not require an EORI number solely because it operates internationally.

Example 2: UK company importing products from India

An Indian entrepreneur establishes a UK limited company to import home furnishing products from Indian manufacturers and sell them to customers in Great Britain. The company will need to establish its customs responsibilities and obtain the appropriate GB EORI if it is the relevant importer or customs declarant.

Example 3: UK company selling through Amazon FBA

A non-resident entrepreneur establishes a UK company to sell consumer products through Amazon UK. The business imports stock from overseas and sends it to an Amazon fulfilment centre in the UK. The company must determine who will act as importer of record, who will submit the customs declaration and which party needs the EORI. Using Amazon’s fulfilment service does not automatically transfer the seller’s customs responsibilities to Amazon.

These examples demonstrate why EORI registration should be considered as part of a company’s operational setup rather than treated as a compulsory incorporation step.

Can a non UK resident apply for a UK EORI number?

Yes, non UK residents and overseas businesses can obtain a UK EORI number in qualifying circumstances. However, eligibility is not determined simply by the nationality or residential address of a company director.

HMRC considers where the business is established and the customs activities it undertakes. This distinction matters because an overseas entrepreneur may own a UK limited company without personally living or maintaining an operational establishment in the UK.

Understanding the UK establishment requirement

Under HMRC guidance, a business is generally considered established in a country when it has premises there that qualify as one of the following:

• A registered office.
• A central headquarters.
• A permanent business establishment.

A permanent business establishment is more than simply having a correspondence address. It involves premises where customs related activities take place and where the necessary human and technical resources are permanently located.

A registered office is one of the recognized establishment categories, but the actual circumstances and identity of the applicant still matter.

HMRC also provides specific rules for economic operators that are not established in the country where customs activities take place. Non-established businesses can still require or qualify for an EORI in certain circumstances, including specified customs declarations, transit procedures, temporary admission and customs-related activities.

If a business is not eligible to obtain its own EORI number, it may need to appoint an eligible customs representative to deal with the relevant procedures.

What if you live in India, Dubai or Singapore but own a UK company?

Your personal residence outside the UK does not automatically disqualify your company from obtaining a GB EORI.

For example, you may be an Indian citizen living in India, own 100% of a UK limited company, have a UK registered office and intend to import products into Great Britain. You should assess the company’s establishment status and the customs role it will perform.

The company may qualify for a GB EORI under the applicable rules. However, it would be incorrect to assume that overseas ownership, a Companies House certificate or a virtual office address automatically establishes eligibility in every situation.

If your business does not meet the relevant establishment or other eligibility requirements, you should discuss the appropriate customs representation arrangement with an experienced customs agent.

GB vs XI vs EU EORI: Which number does your business need?

One of the most common mistakes made by businesses entering international markets is assuming that one EORI number works everywhere. That is not correct. The UK, Northern Ireland and European Union have different EORI registration arrangements.

Type	Where it applies	Typical format / use
GB EORI	Great Britain: England, Scotland and Wales	GB prefix; relevant customs activities involving Great Britain. Example: GB123456789000
XI EORI	Qualifying customs activities involving Northern Ireland	XI prefix; uses the same numerical identifier as the corresponding GB EORI.
EU EORI	European Union	Issued by an EU member state’s customs authority; examples include FR, DE and NL prefixes.

When do you need a GB EORI?

You generally need a GB EORI when your business is involved in relevant customs activities involving Great Britain. For example, a UK company importing machinery from India or exporting products from England to the UAE may require a GB EORI.

When do you need an XI EORI?

An XI EORI is relevant to qualifying customs activities involving Northern Ireland. You must first have a GB EORI before applying for an XI EORI through the UK registration process. Depending on the nature of your business and its establishment, HMRC may require evidence supporting the XI application.

When do you need an EU EORI?

If your business needs to lodge customs declarations or obtain customs decisions within the EU, it may need an EU-issued EORI. An EU EORI is generally obtained from the customs authority of the EU member state where the business is established.

If the business is not established within the EU, the relevant registration authority is generally determined by the first EU customs operation it undertakes. An XI EORI can also be used for EU customs operations where the business has a qualifying permanent business establishment in Northern Ireland.

Important: A GB EORI does not automatically authorise a business to make customs declarations in EU member states. Equally, an EU EORI does not replace a GB EORI for customs activities involving Great Britain.

How to apply for a UK EORI number: Step-by-step guide

Once you have established that your company needs an EORI number and is eligible to apply, the next step is to complete the registration through HMRC. The application is free and can generally be completed online. HMRC states that its digital registration process takes approximately 10 minutes. A GB EORI number is usually issued immediately unless additional checks are required.

Step 1: Check whether your business needs a GB EORI

Establish whether your company will import or export physical goods; whether goods will move through Great Britain; whether your company will be the importer, exporter or relevant customs declarant and whether it meets the applicable establishment or alternative eligibility requirements. If a freight forwarder or customs agent is handling shipments, ask whether your company needs its own EORI or whether the representative will act under an appropriate customs representation arrangement.

Step 2: Prepare the required business information

HMRC may request different information depending on the applicant’s circumstances. For a UK based business, this generally includes a UTR, business start date, SIC code, VAT registration number and effective registration date if VAT registered, and a National Insurance number where the applicant is an individual or sole trader. For a business that is not based in the UK, HMRC confirms that it does not need to provide a UTR, SIC code or National Insurance number when applying. You should still have accurate business identity, address and customs-related information available.

Step 3: Open the official HMRC EORI application service

Connect with Activate Global and your sign in becomes easy. If you do not already have the required sign-in details, the service allows you to create them. Use the official GOV.UK service rather than a third-party website charging a fee simply to submit the standard application.

Step 4: Complete the application

Follow the questions in the application and provide the relevant business details. Depending on your circumstances, you may need to enter the legal business name, business address, business identification and tax details, VAT information if applicable, and details relevant to your customs registration. Check that the legal entity name and business details are accurate and consistent with supporting records.

Step 5: Submit the application and receive your EORI

After submitting the application, HMRC will process the registration. In most straightforward cases, the GB EORI is issued immediately. HMRC may need to carry out additional checks, in which case the application can take up to five working days. Retain the confirmation and share the number with customs brokers or freight forwarders who need it.

What documents are required for UK EORI registration?

There is no single document checklist that applies to every applicant. The information requested depends on whether you are applying as a UK established company, an overseas business, an individual or another type of economic operator.

Information	Why it matters
Company legal name	Identifies the registered entity.
Companies House details	Helps establish the company’s identity.
Registered business address	Supports business identification and establishment assessment.
UTR	Relevant for UK-based businesses.
SIC code	Relevant for UK-based business applications.
VAT number	Relevant where the company is VAT registered and the application requests it.
Business start date	Relevant to the application.
Customs activity details	Helps establish why registration is needed.

For overseas businesses, the UTR, SIC code and National Insurance number exemptions described by HMRC are important. Do not confuse information that may be useful to prepare with documents that HMRC universally requires to be uploaded. Follow the actual requirements presented in your application.

Can you get a UK EORI number without VAT registration?

Yes. VAT registration is not a universal requirement for obtaining a UK EORI number. This is one of the most common misconceptions among overseas entrepreneurs setting up UK companies.

VAT and EORI serve different purposes. VAT registration identifies a business for Value Added Tax purposes. EORI registration identifies an economic operator for relevant customs activities.

A business can therefore require an EORI number without being registered for UK VAT, provided it meets the relevant EORI eligibility requirements. For example, a UK company importing goods may need a GB EORI even if it is not VAT registered.

However, this does not mean that the company is automatically exempt from VAT obligations. VAT registration requirements depend on separate rules, including taxable turnover, the nature of the supplies and specific registration provisions applicable to the business.

If your company imports goods into the UK, you should also consider the VAT treatment of imports, import VAT accounting and whether postponed VAT accounting is appropriate. These are separate questions from EORI eligibility.

How long does it take to get a UK EORI number?

For most straightforward applications, HMRC issues a GB EORI number immediately after the application is submitted. However, additional verification may be required.

Registration type	Indicative processing time
GB EORI	Immediately in straightforward cases
GB EORI requiring additional checks	Up to 5 working days
XI EORI	Up to 5 working days

These are HMRC’s published processing expectations, not a guarantee that every application will be completed within those periods. If your application is delayed, use the official application-status service rather than submitting repeated applications.

You should ideally complete the registration before your first relevant customs operation. Waiting until goods arrive at the port can create unnecessary delays and storage costs.

How much does a UK EORI number cost?

A standard UK EORI application through HMRC is free. There is no government application fee for obtaining a GB EORI number.

However, you may incur separate professional charges if you ask an accountant, customs agent or company formation provider to assist with the application or related customs procedures. A customs broker may charge for preparing import declarations, arranging customs clearance or acting as a representative. These professional fees are not EORI registration fees.

Our recommendation: Apply directly through GOV.UK if your company is eligible and you are comfortable completing the application yourself. Consider professional assistance where your establishment status or customs representation arrangements are unclear.

How to check whether your UK EORI number is valid

Receiving an EORI number does not mean you should never verify it. Before using the number for international shipments, check that it is valid and that the details correspond to the correct business.

HMRC provides an online GB EORI validation service.

The GB checker confirms whether a GB EORI is valid. It may also display the registered business name and address if the holder has agreed to share those details. For XI and EU-issued EORI numbers, use the relevant EU validation service.

If your number is not appearing in the checker, check the registration status through HMRC before assuming the number is incorrect.

Common EORI application mistakes made by non-resident business owners

Assuming every UK company needs an EORI

A UK company providing consulting, software or marketing services does not normally need an EORI simply because it has overseas customers. The requirement depends on relevant customs activities.

Assuming VAT registration is compulsory

You do not need to be VAT registered in every case to obtain an EORI. The two registrations have different purposes and separate eligibility requirements.

Using the wrong EORI type

A GB EORI is not a universal replacement for an EU EORI. If you are conducting customs operations in an EU member state, check the applicable EU registration requirements.

Assuming a virtual office guarantees eligibility

A UK registered office is relevant to the establishment test, but an overseas company’s circumstances should be assessed against HMRC’s actual rules. A mail-handling address or virtual office does not automatically establish every aspect of customs eligibility.

Waiting until the shipment reaches the UK

EORI registration should be considered before goods are shipped. A missing or incorrect EORI can result in customs clearance delays and additional storage or handling costs.

Using another company’s EORI number

An EORI is associated with the registered economic operator. Do not use a supplier’s, freight forwarder’s or another company’s number as a substitute where your business is required to hold one. Agree the appropriate customs representation and declaration arrangements in advance.

Does an Amazon UK seller need an EORI number?

Not every Amazon UK seller needs an EORI number. The requirement depends on how the seller sources products, where the goods are located, who acts as the importer and which customs procedures are involved.

Scenario 1: Buying products already located in Great Britain

A seller purchases inventory from a UK wholesaler and lists it on Amazon UK. If the seller is not involved in any relevant customs activity, it may not need an EORI simply to sell those products.

Scenario 2: Importing products from China

A UK company purchases products from Chinese manufacturers and imports them into Great Britain for Amazon FBA. The importer and customs declaration arrangements must be established. The UK company may need its own GB EORI.

Scenario 3: Importing inventory from India

An overseas entrepreneur owns a UK limited company that imports Indian textiles into the UK before selling them through Amazon. The company should establish who is responsible for customs declarations, whether it qualifies for its own EORI and whether a customs representative is required.

An Amazon seller account does not automatically provide an EORI number or remove the seller’s customs compliance obligations. For businesses using Amazon FBA, distinguish between the seller, importer of record, customs declarant and fulfilment provider.

EORI vs VAT number: What is the difference?

EORI and VAT numbers are frequently discussed together because both can be relevant to international trade. However, they are not interchangeable.

Comparison	EORI number	VAT number
Full form	Economic Operators Registration and Identification	Value Added Tax
Main purpose	Customs identification	Tax identification
Issuing authority	HMRC for GB EORI	HMRC for UK VAT
Main use	Customs declarations and related procedures	VAT reporting and compliance
Required for every company?	No	No
Can a business have one without the other?	Yes	Yes

There is also a technical relationship between the numbers. For a UK VAT-registered business, the first nine digits of its GB EORI generally correspond to its UK VAT registration number, with the GB prefix and additional digits forming the EORI.

For example, a VAT-registered business might have VAT number 123456789 and GB EORI GB123456789000. This example is illustrative only. Having the same underlying digits does not make the two registrations interchangeable.

What happens if your company does not have an EORI number?

If your business is required to have an EORI but does not obtain one before the relevant customs activity, you can encounter operational difficulties.

• Delays in customs declarations.
• Goods being held pending the correct customs information.
• Additional storage and handling charges.
• Problems with customs clearance.
• Delays in delivery to customers or fulfilment centers.
• Difficulties coordinating with freight forwarders and customs brokers.

The precise consequences depend on the shipment, customs procedure and party responsible for the declaration. An EORI is therefore not simply another administrative number. It is part of the customs infrastructure required for many cross-border goods transactions.

Setting up a UK company as a non-resident? Understand your compliance requirements

For overseas entrepreneurs, incorporating a UK limited company is often only the first stage of establishing an international business.

Depending on the business model, you may also need to consider:

• UK company registration.
• A suitable business banking arrangement.
• VAT registration, where applicable.
• EORI registration, where required.
• Customs representation.
• Import and export documentation.
• Corporation Tax obligations.
• Annual Companies House filing requirements.

These obligations are separate. Completing one does not automatically satisfy the others.

For example, an entrepreneur living in the UAE who incorporates a UK company to import products from India must consider the company’s customs arrangements alongside its incorporation and banking requirements. Similarly, a non-resident entrepreneur establishing a UK company to provide digital services may have no immediate need for an EORI number.

The correct setup depends on the company’s activities, ownership, establishment and intended markets.

At Activate Global, we help international entrepreneurs understand the practical requirements of establishing and operating UK companies.

Explore our related services:

• UK Company Formation for Non-Residents
• UK Company Formation with Bank Account from the UAE

If you are unsure whether your proposed business model requires an EORI, seek clarification before beginning your first import or export transaction.

Frequently Asked Questions About UK EORI Numbers

Can a non-UK resident obtain a UK EORI number?

Yes. Non-UK residents and overseas businesses can obtain a GB EORI in qualifying circumstances. Eligibility depends on the business’s establishment status and the customs activities it will undertake, rather than simply the director’s nationality or residence.

Can an Indian citizen apply for a UK EORI number?

Yes, an Indian citizen can own a UK company and be involved in its EORI registration. However, the company or applicant must meet HMRC’s applicable eligibility conditions. Indian citizenship does not itself create eligibility.

Can I get a UK EORI number without a UK VAT number?

Yes. UK VAT registration is not universally required for EORI registration. A business may qualify for an EORI even if it is not VAT registered.

Is a UK EORI number free?

Yes. HMRC does not charge a government application fee for a standard GB EORI registration. Third-party advisers may charge separate professional fees.

How long does it take to get a GB EORI number?

Most straightforward applications receive a GB EORI immediately. If HMRC needs additional checks, the process can take up to five working days.

Does every UK limited company need an EORI number?

No. A UK limited company that only provides consultancy, software development, marketing or other services will generally not need an EORI unless its activities create a relevant customs requirement.

Is an EORI number the same as a VAT number?

No. An EORI identifies an economic operator for customs purposes, while a VAT number identifies a business for Value Added Tax purposes. They are separate registrations.

Can I use my GB EORI number for importing goods into Germany?

A GB EORI alone is not generally sufficient to make customs declarations in Germany. Depending on your business establishment and the transaction, you may need an EU-issued EORI or an eligible customs representative.

Do Amazon FBA sellers need an EORI number?

Not all Amazon FBA sellers need one. Sellers importing goods into Great Britain may require a GB EORI depending on who is responsible for the customs declaration and the import arrangement.

Can I apply for a GB EORI before registering for VAT?

Yes, provided your business meets the EORI eligibility requirements. VAT registration and EORI registration are separate processes.

Can I use my freight forwarder’s EORI number?

Not simply as a replacement for your own. The freight forwarder may act as a customs representative under an appropriate arrangement, but the correct EORI and declaration details depend on the customs procedure and representation model.

Does a GB EORI expire?

A GB EORI does not have a routine annual renewal requirement. However, it may be invalidated in certain circumstances, including when the business ceases its relevant activities or requests cancellation. Keep the registered information accurate.

Do I need an XI EORI if I already have a GB EORI?

Possibly. An XI EORI is required for certain customs activities involving Northern Ireland. You must first have a GB EORI when applying through the UK process. The requirement depends on the business’s circumstances and the nature of its transactions.

How can I verify a UK EORI number?

Use the official GOV.UK GB EORI checker. It confirms whether a GB-prefixed EORI is valid. Use the relevant EU validation service for XI and EU-issued numbers.

Can a company without a UK physical office get a GB EORI?

Possibly, but the answer depends on its establishment status and customs activities. A registered office is one recognized establishment category, while a permanent business establishment has additional requirements. Non-established businesses may qualify in certain specified circumstances. If they are not eligible, they may need an appropriate customs representative.

Final takeaway

A UK EORI number is an important part of international trade compliance, but it is not a mandatory registration for every UK limited company.

For non-resident entrepreneurs, the most important considerations are whether the company is involved in customs-related activities, where it is established, which customs procedures it will use and whether it needs its own EORI or an appropriate customs representative.

If your UK company plans to import goods from India, China, the UAE or other international markets, assess its EORI requirements before shipping inventory.

The best approach is to establish the company’s legal and operational structure first, understand its customs responsibilities and then complete the registrations that actually apply.
Call now +44 7537 103393 or email now at [email protected] for EORI registration.