Do you need an EORI?

Brexit has caused much confusion over requirement of an EORI number for both EU and UK businesses lately – I will try and shed some light on the issue. 

What is an EORI number?

EORI is an acronym and stands for Economic Operator Registration Identification. The system began in July 2009 and replaced the Traders Unique Reference Number (TURN).

EORI numbers are used in all 28 EU countries and must be recorded on all customs declarations. It is not possible for businesses to ship goods into or out of the EU without an EORI number. So for companies (UK or EU) that have only ever traded with the EU you may not have heard of an EORI number before because you have never needed one. This (like other non-EU customs procedures) is what is causing the confusion. 

So, do I need an EORI number?

If you are a UK business and will be importing or exporting with countries outside of the UK after Brexit then yes, you will need an EORI number.

If you are a EU business and you will be import or exporting with the UK after Brexit (or other non-EU countries) then yes, you will also need an EORI number.

EORI numbers are usually only issued to VAT registered companies but it is possible to apply for one if your company is not VAT registered. Details of how to apply will follow below.

Deal or No Deal Confusion

With the EORI number being a EU system what will happen after the UK leaves the EU? Well, my crystal ball got the blue-screen of death ages ago… but the European commission guidance states:

• Economic operators and other persons, including third country operators, who have a currently valid EORI number assigned by the UK customs authority which will be invalid in the EU27 as of the withdrawal date.

So, under a ‘no deal’ scenario, a UK EORI number will no longer be valid. It then states:

• In this case, economic operators must be aware of the fact that they have to register with the competent customs authority in the EU27 and to use the new EORI number when applying for a customs decision after the withdrawal.

So, in other words, UK businesses trading with the EU will also need to apply for a EU EORI number. If your company has a EU presence already you can apply for a EU EORI in that EU member country and it will cover your company for the whole EU.  

To view the full EU Guidance pdf document click here.

What happens if I import goods and don’t have an EORI number?

It's not advisable - since an EORI is mandatory to import goods from a third country, if you don’t have an EORI number, the goods can’t be cleared through customs. Customs will not release the goods until your business is able to obtain a valid EORI number. So not having one can cause delays (and storage costs), which should be avoided.

Does an EORI affect my Intrastat declaration?

No, not at-all – continue to submit your company intrastat in the usual way. 

How to apply for a UK EORI

Yes, it rhymes but that’s as fun as it gets…

 You will need to complete an application form with HMRC:

• VAT registered companies apply here
• Non-VAT registered company (or individual) exporter apply here
• Non-VAT registered company (or individual) importer apply here

It only takes around 3-5 working days to obtain an EORI and it is valid the day after issue. Once you have your EORI number you can check its validity here.

I hope this has been of interest.

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