If you are asking, “do I need an EORI number to import into the UK?”, the practical answer is usually yes. If your business is importing commercial goods into England, Scotland or Wales, you normally need a GB EORI number before the goods can clear UK customs properly.

For overseas businesses, this is one of the first UK import compliance points that often gets missed. A company may arrange a supplier, shipping agent, freight forwarder, warehouse, Amazon FBA shipment or UK customer order, only to discover that the goods cannot move smoothly because the importer details are incomplete.

An EORI number is not the same as a VAT number. It does not automatically mean you are VAT registered in the UK. It does not replace customs declarations. It does not remove the need to consider import VAT, customs duty, commodity codes or Incoterms. However, without the right EORI number, the import process can become delayed, expensive and frustrating.

In practice, the EORI number sits at the centre of UK customs identification. HMRC and customs systems use it to identify the business involved in the import or export. If the wrong party uses the wrong EORI, the VAT and customs consequences can become messy.

This guide explains when you need an EORI number, how it works with UK VAT, what overseas companies should check before importing, and where common mistakes arise.

What Is an EORI Number?

EORI stands for Economic Operators Registration and Identification. It is a customs identification number used when businesses move goods into or out of a customs territory.

For imports into Great Britain, the EORI number usually starts with “GB”. It allows HMRC, freight agents, customs brokers and border systems to identify the importer or exporter on customs declarations.

A GB EORI number is used for movements involving England, Scotland and Wales. Northern Ireland can be different because of its special customs position, and some businesses involved in Northern Ireland movements may need an XI EORI number as well.

For most overseas sellers importing goods into the UK market, the immediate question is simple: who will act as importer of record? Once you know that, you can work out whose EORI number is needed.

If your overseas company is the importer of record, your overseas company normally needs its own GB EORI number.

Do I Need an EORI Number to Import into the UK?

Yes, if your business is importing commercial goods into the UK and your business is named as the importer of record, you normally need an EORI number to import into the UK.

This applies whether your business is based in the United States, Canada, Australia, China, India, the UAE, Singapore, Switzerland, Norway or another non-UK country. The key issue is not where the company is incorporated. The key issue is whether that company is involved in UK customs movements.

For example, you may need a GB EORI number if your business:

• imports stock into a UK warehouse;
• sends goods to Amazon FBA in the UK;
• imports goods before selling them to UK customers;
• acts as importer of record for UK customs purposes;
• reclaims import VAT through UK VAT returns;
• uses postponed VAT accounting;
• appoints a customs broker to clear goods in your company’s name;
• imports samples, replacement stock or commercial goods in baggage.

That said, not every overseas seller needs to use its own EORI in every situation. If your UK customer acts as importer, or if your supplier handles the import under agreed Incoterms, another party may be responsible. However, you should never assume this. The contract, invoice, shipping terms and customs declaration should all tell the same story.

Why the Importer of Record Matters

The importer of record is the party legally responsible for the import declaration and the customs obligations connected with the goods.

This matters because the EORI number used on the customs declaration should normally belong to the importer of record. If your business wants to control the import, pay import VAT, account for duty and potentially recover import VAT later, your business needs to be correctly shown on the import documentation.

From HMRC’s perspective, the import declaration is not just a shipping form. It is a tax and customs record. It shows who imported the goods, what was imported, the value, origin, commodity code, duty rate, import VAT position and method of payment.

In many cases, overseas companies run into problems because the logistics side and the VAT side are not aligned. A freight agent may clear goods quickly using whatever details are available. Later, the business discovers that the import VAT evidence does not support VAT recovery, or the wrong entity appears on the customs record.

That is why EORI planning should happen before the goods leave the supplier, not after they arrive at the UK border.

Is an EORI Number the Same as a UK VAT Number?

No. An EORI number and a UK VAT number are separate registrations used for different purposes.

A UK VAT number is used for VAT registration, VAT returns, charging UK VAT where required, reclaiming eligible input VAT and dealing with HMRC as a VAT-registered business.

An EORI number is used for customs identification when importing or exporting goods.

Some UK VAT-registered businesses may have an EORI number linked to their VAT registration details. However, an overseas company can often apply for an EORI number even if it is not yet UK VAT registered. On the other hand, getting an EORI number does not mean the company can automatically reclaim import VAT or sell in the UK without considering VAT obligations.

This distinction is very important for overseas businesses. You may need both:

• a GB EORI number for customs clearance; and
• a UK VAT number for VAT compliance, VAT returns and VAT recovery.

If your business is importing goods into the UK and selling them onward, you should review whether UK VAT registration is required before the trading structure begins.

When an Overseas Business Usually Needs a GB EORI Number

An overseas business usually needs a GB EORI number when it brings commercial goods into Great Britain in its own name.

This is common for eCommerce sellers, Amazon FBA sellers, wholesale suppliers, manufacturers, fashion brands, electronics companies, spare parts suppliers and subscription-box businesses.

For example, a US company may ship goods from its manufacturer in China to a UK fulfilment centre. The goods enter Great Britain before they are sold to final customers. If the US company owns the stock at the time of import and acts as importer of record, the US company normally needs a GB EORI number.

The same applies to a UAE company that imports cosmetic products into the UK before distributing them to UK retailers. If the UAE company is responsible for customs clearance, it should normally obtain a GB EORI number.

In reality, many overseas companies only discover this when a freight forwarder asks for an EORI number shortly before shipment. That is not ideal. The better approach is to set up the EORI and VAT position in advance, especially if regular imports are planned.

Importing into the UK Without an EORI Number

Trying to import commercial goods into the UK without the correct EORI number can cause practical problems.

The goods may be delayed at customs. The freight agent may be unable to complete the declaration. Storage charges can build up. The courier may ask for urgent registration details. In some cases, another party may step in and import the goods under its own details, which can create VAT recovery problems later.

For small shipments, couriers sometimes handle the process quickly, and the business owner may not realise what happened behind the scenes. However, for larger commercial imports, the customs data becomes far more important.

If the wrong EORI is used, you may struggle to prove that your business imported the goods. That can affect import VAT recovery, postponed VAT accounting, stock records and future HMRC enquiries.

A delayed EORI application can also disrupt Amazon FBA shipments. Amazon expects sellers to comply with customs and VAT requirements before stock is sent into fulfilment centres. If the shipment is held or rejected, the commercial impact can be much larger than the cost of getting the compliance right at the start.

Do Amazon FBA Sellers Need an EORI Number to Import into the UK?

Yes, many Amazon FBA sellers need an EORI number to import into the UK, especially when they send stock into the UK under their own business name.

This is a common situation for non-UK sellers. The seller buys stock from a supplier, ships it to the UK, clears the goods through customs and stores the goods in Amazon’s UK fulfilment network. The stock is then sold to UK consumers or business customers.

In this structure, the seller is often the importer of record. If so, the seller normally needs a GB EORI number.

However, Amazon FBA creates another layer of VAT complexity. Holding stock in the UK can trigger UK VAT registration requirements for overseas businesses. For many non-UK companies, there is no UK VAT registration threshold when taxable supplies are made in the UK. As a result, the business may need UK VAT registration from the first relevant sale or from the point the UK stock position creates a taxable presence.

This is where EORI and VAT need to be considered together. The EORI number helps the goods enter the UK. The VAT registration allows the business to deal with VAT correctly after the goods arrive.

If your business sells through Amazon or another marketplace, it is worth reviewing UK VAT returns and import VAT recovery before the first shipment.

EORI Number and UK VAT Registration for Non-UK Companies

For non-UK companies, EORI and VAT often appear together, but they do not always arise at exactly the same moment.

You may need an EORI number before the first import. You may need UK VAT registration before selling, storing stock, reclaiming import VAT or using certain VAT accounting methods correctly.

For example, a Canadian company wants to import goods into a UK warehouse and sell them to UK customers. It applies for a GB EORI number so the goods can clear customs. However, because it holds stock in the UK and makes UK sales, it may also need UK VAT registration.

A different example: an Australian company sends goods directly to a UK business customer, and the UK customer acts as importer of record. In that case, the Australian company may not need to import the goods in its own name. However, the VAT position still depends on the contract, place of supply, customer status and delivery terms.

The EORI question is therefore only one part of the wider UK VAT and customs picture. If your business is non-UK established, you should not treat EORI registration as the full solution. It is a necessary customs step, but not a complete VAT strategy.

Can You Import into the UK Using Someone Else’s EORI Number?

Sometimes another party’s EORI number is used because that party is the genuine importer of record. For example, your UK customer may buy goods from you on terms where they import the goods into the UK themselves.

That can be perfectly normal.

Problems arise when a business uses someone else’s EORI number simply because it does not have its own. In practice, this can distort the customs record. It may also create issues over who paid import VAT, who owns the import evidence and who has the right to reclaim VAT.

For example, if a freight forwarder or UK warehouse uses its own EORI number to clear your goods, your overseas company may not appear as the importer. Later, when your accountant prepares the VAT return, the evidence may not support your company’s import VAT claim.

This is one of the most common practical mistakes. The goods arrived, the sales started, and everyone assumed the import process was fine. Only later does the VAT documentation reveal that the wrong entity was used.

A customs broker can help with customs declarations, but they should not casually replace the importer’s identity. The EORI number must reflect the correct commercial and tax position.

EORI Number, Import VAT and Customs Duty

When goods enter the UK, import VAT and customs duty may become payable. The amounts depend on the type of goods, customs value, origin, commodity code and any reliefs or preferential rates available.

The EORI number identifies the trader, but it does not decide the VAT or duty amount by itself.

Import VAT is usually calculated on the customs value of the goods, plus duty and certain import-related costs. Customs duty depends on the commodity code and origin of the goods. If the goods qualify for preferential tariff treatment under a trade agreement, duty may be reduced or eliminated, but the origin evidence must support that position.

For VAT-registered businesses, import VAT can often be reclaimed as input tax if the normal rules are met and the business has valid evidence. However, this is exactly where the EORI record matters. The import VAT evidence must connect properly to the business making the VAT claim.

If your business imports regularly, you should keep a clear record of:

• supplier invoices;
• shipping documents;
• customs declarations;
• import VAT statements;
• duty calculations;
• commodity codes;
• evidence of ownership and sale;
• VAT return entries.

A clean import file can save a lot of time if HMRC asks questions later.

Postponed VAT Accounting and EORI Numbers

Postponed VAT accounting allows many UK VAT-registered businesses to account for import VAT on the VAT return rather than paying import VAT immediately at the border.

For overseas businesses registered for UK VAT, this can be useful for cash flow. Instead of paying import VAT upfront and reclaiming it later, the import VAT is declared on the VAT return, subject to the normal rules.

However, postponed VAT accounting must be handled correctly. The business needs access to its postponed import VAT statements, and the import entries must be linked to the correct EORI and VAT details.

If the wrong EORI is used, the postponed VAT statement may not show the expected import entries. This can make VAT return preparation difficult and can cause mismatches between customs records and VAT records.

In practice, I often see businesses focus on whether they can “avoid paying VAT at the border”. That is the wrong starting point. The better question is whether the business has the correct VAT registration, EORI setup, customs declarations and accounting process to support postponed VAT accounting properly.

A cash-flow advantage is helpful only when the compliance trail is correct.

Do You Need an EORI Number for Samples or Low-Value Goods?

Commercial samples can still require customs clearance. If your business imports samples into the UK, the need for an EORI number depends on who imports the goods and how the shipment is handled.

A small parcel may look informal, but if it is connected with business activity, customs rules can still apply. The courier may request an EORI number, especially where the shipment is clearly commercial.

Low-value goods can also create confusion. Some business owners assume that small consignments do not matter. However, customs declarations still need accurate information. VAT rules for low-value goods, online marketplace sales and direct-to-consumer sales can also create separate obligations.

For overseas eCommerce businesses, low value does not automatically mean low risk. A seller may import many small consignments, use a UK warehouse, sell through online platforms and create UK VAT obligations without noticing the full pattern.

So, while the practical treatment of samples and small shipments can vary, a business planning regular UK activity should get its EORI and VAT position reviewed properly.

Do You Need a UK Address to Apply for an EORI Number?

Overseas companies can often apply for a GB EORI number without having a UK office. However, the application must contain accurate business details, and HMRC may ask for information that supports the business identity and the reason for needing the EORI.

In some cases, an overseas company may already be UK VAT registered. In other cases, it may apply for an EORI number before VAT registration or alongside VAT registration.

The correct approach depends on the business model. For example, a non-UK company importing stock into the UK for onward sale may need both UK VAT registration and a GB EORI. A company that only imports goods once for a specific UK customer may have a different position.

You should avoid using a random UK address or someone else’s details simply to obtain an EORI number. That can create future problems with HMRC, customs brokers, VAT records and bank or marketplace verification.

For a non-UK business, consistency matters. The company name, overseas registration details, VAT records, EORI records and import documents should all match as far as possible.

GB EORI and XI EORI: What Is the Difference?

A GB EORI number is generally used for customs movements involving Great Britain: England, Scotland and Wales.

An XI EORI number may be needed for certain movements involving Northern Ireland. Northern Ireland has a different customs and VAT position because of its relationship with both the UK and EU systems.

For many overseas sellers importing only into England, Scotland or Wales, the main requirement is a GB EORI number. However, if your business moves goods into or out of Northern Ireland, sells across the UK and EU, or uses fulfilment arrangements involving Northern Ireland, the position should be checked carefully.

This is particularly relevant for eCommerce sellers, distributors and businesses using third-party logistics providers. Goods may move through routes that the commercial team does not fully see. A shipment may enter Great Britain, move to Northern Ireland, or be sold across borders.

If Northern Ireland is part of the supply chain, do not assume the GB EORI is enough. The VAT and customs treatment can be different, and the wrong setup may delay goods or create compliance exposure.

Common EORI Mistakes Made by Overseas Businesses

The most common EORI mistakes are not usually technical. They are practical.

The first mistake is leaving the EORI application too late. A business books freight, confirms a delivery date, and only then asks whether an EORI number is needed. By that stage, any delay can affect the whole shipment.

The second mistake is confusing EORI registration with VAT registration. An overseas company obtains a GB EORI number and assumes it is ready to sell in the UK. In reality, UK VAT registration may still be required.

The third mistake is using the wrong importer of record. This can happen when the freight agent uses the customer’s details, the supplier’s details or the warehouse’s details because the correct details were not available.

The fourth mistake is failing to align Incoterms with VAT and customs planning. Terms such as DDP, DAP and EXW can change who handles import responsibilities. If the sales team agrees terms without tax input, the business may accidentally take on UK import obligations.

The fifth mistake is poor record keeping. Import VAT evidence, customs declarations and postponed VAT statements must be retained and matched to VAT returns.

Small mistakes at the start can create expensive clean-up work later.

EORI and Incoterms: Why Delivery Terms Matter

Incoterms affect which party is responsible for transport, risk, customs clearance and import costs. They do not replace VAT law, but they strongly influence the practical import position.

For example, under DDP terms, the seller usually takes responsibility for delivering the goods with duties and taxes handled. If an overseas seller offers DDP delivery to UK customers, it may need to import the goods into the UK, pay import costs and deal with UK VAT obligations.

Under DAP terms, the seller may deliver the goods to a destination, but the buyer may be responsible for import clearance and import taxes. In that case, the buyer may need to act as importer of record.

The commercial wording must match the customs process. If your invoice says one thing but the customs declaration shows another, the business may face confusion later.

From a VAT advisory perspective, I always prefer to review the sales terms before the goods move. Once the shipment has cleared customs incorrectly, the options become more limited.

For overseas suppliers, Incoterms should not be treated as a logistics detail only. They affect VAT exposure, EORI usage, customer experience and import cost responsibility.

EORI Number for eCommerce Sellers Importing into the UK

eCommerce sellers often need a more structured approach because they may sell through several channels at once.

A business may import stock into the UK, sell through Amazon, sell through Shopify, use a UK fulfilment centre and supply wholesale customers. Each channel can create slightly different VAT and documentation requirements.

If the business imports stock into the UK in its own name, it usually needs a GB EORI number. If it holds stock in the UK and sells to UK customers, it may need UK VAT registration. If it sells through an online marketplace, the VAT collection rules may depend on the shipment value, stock location and marketplace role.

This is why eCommerce businesses should avoid looking at EORI in isolation. The EORI number gets goods through customs, but the VAT treatment of the sale still needs to be correct.

For example, a non-UK seller may send goods to Amazon UK. The goods clear customs using the seller’s GB EORI. The seller stores stock in the UK. The seller may then have UK VAT registration duties and ongoing VAT return obligations.

For support with this wider position, VATNumberUK can assist with VAT registration for overseas businesses and ongoing UK VAT return compliance.

EORI Number for Wholesale and B2B Imports

Wholesale importers often face different risks from direct-to-consumer sellers.

A B2B supplier may sell goods to UK distributors, retailers or business customers. The question is who imports the goods. If the overseas supplier imports goods into the UK first and then sells them domestically, UK VAT registration may be required. If the UK buyer imports the goods directly, the buyer may handle the EORI and import VAT position.

The distinction can affect pricing. If your overseas company acts as importer, you may need to build customs duty, import VAT cash flow, freight, clearance fees and UK VAT compliance into the commercial model.

If the UK customer acts as importer, the customer may bear those costs, but the customer may also expect a lower purchase price or clearer shipping terms.

In practice, B2B disputes often arise when nobody clearly agreed who would pay import VAT and duty. The supplier thought the customer would handle it. The customer thought the supplier offered delivered pricing. The courier then asks someone to pay before releasing the goods.

Clear EORI planning helps avoid these disputes.

How Long Does It Take to Get an EORI Number?

The timing can vary depending on the application, business details and HMRC processing. Some applications are processed quickly, while others may take longer if the details need review or if the business has a more complex profile.

The safest approach is to apply before arranging the shipment. Do not wait until goods are already in transit.

For overseas businesses, timing matters even more because freight schedules, warehouse booking slots and Amazon delivery appointments may be difficult to change. A customs delay can create storage charges, missed delivery windows and unhappy customers.

If your business also needs UK VAT registration, the VAT registration process should be started early as well. VAT registration can take longer than EORI registration, especially where HMRC requests supporting documents or clarification.

A good compliance sequence is usually:

1. confirm the UK business model;
2. identify the importer of record;
3. check UK VAT registration requirements;
4. apply for a GB EORI number;
5. set up customs broker instructions;
6. confirm import VAT accounting method;
7. prepare VAT return records.

This reduces last-minute disruption.

What Information Is Usually Needed for an EORI Application?

The information required depends on the type of business and whether it is already registered for UK VAT.

An overseas company may need to provide business details such as company name, legal form, country of establishment, registration number, contact details and information about the reason for needing an EORI.

If the business is VAT registered in the UK, HMRC may link the EORI to the VAT registration details. If not, the EORI may be issued based on other business identity information.

Accuracy matters. If the legal name on the EORI does not match the company name used by the customs broker, supplier invoice or VAT records, the business may face avoidable queries.

For overseas businesses, spelling differences, translated company names and local registration formats can cause confusion. It is best to use the official legal name exactly as shown in company documents.

If a customs broker is involved, give them the EORI number and legal business details in writing before the declaration is submitted.

Can You Reclaim Import VAT with an EORI Number?

An EORI number alone does not give you the right to reclaim import VAT.

To reclaim import VAT, your business usually needs to be UK VAT registered, the goods must be imported for the purpose of taxable business activities, and the business must hold proper import VAT evidence. The VAT must also be claimed in the correct VAT period and in line with the normal input tax rules.

This is where many overseas businesses misunderstand the process. They see import VAT as a recoverable tax, but they do not have the correct VAT registration or documentation. Or they import goods using the wrong EORI, so the import VAT evidence does not belong to the business trying to claim it.

For example, if a US company imports goods into the UK using a freight agent’s EORI and later registers for VAT, it may not automatically be able to reclaim import VAT shown under the freight agent’s customs records.

The correct setup should be planned from the first shipment. If VAT recovery is important to your cash flow, the EORI, VAT registration and customs declaration must all be aligned.

What Happens If the Wrong EORI Number Is Used?

If the wrong EORI number is used, the goods may still clear customs, but the tax records may not support the commercial reality.

This can create several problems:

• import VAT evidence may not match the business;
• postponed VAT accounting statements may be incomplete;
• VAT returns may not reconcile with customs records;
• HMRC may question input VAT claims;
• customs brokers may need amendments;
• the business may lose time correcting records;
• the cost may be difficult to recover from the wrong party.

Sometimes the issue can be corrected, but not always easily. Customs amendments depend on the facts, timing and type of error. It is far better to prevent the problem before the goods arrive.

In my experience, businesses often underestimate how much customs data affects VAT compliance. They treat the import declaration as a freight document, while HMRC treats it as part of the tax record.

That difference in perspective explains many import VAT problems.

Do You Need an EORI Number If You Use a Freight Forwarder?

Yes, you may still need an EORI number even if you use a freight forwarder or customs broker.

A freight forwarder can arrange transport and may help with customs clearance. A customs broker can submit customs declarations. However, they usually need the correct importer details to do this properly.

Using a broker does not remove your responsibility as importer of record. If your business is importing goods into the UK, the broker will normally ask for your EORI number, VAT number if applicable, commodity codes, values, origin details and import instructions.

You should be careful with instructions such as “just get the goods cleared”. That may solve the immediate shipping problem but create VAT issues later.

A good freight partner is valuable, but they are not a substitute for VAT and customs planning. The business must still understand who imports the goods, who pays taxes, who owns the stock and who records the import VAT.

Do You Need an EORI Number for One-Off Imports?

A one-off commercial import can still require an EORI number.

For example, if an overseas business imports equipment, trade show goods, samples, stock or replacement parts into the UK, customs may still require an EORI number. The fact that the shipment is occasional does not automatically remove the requirement.

However, the wider VAT position may differ from a regular trading business. A one-off import for a trade show, temporary use, repair, demonstration or customer project may involve special customs procedures or reliefs. These should be considered before import.

For example, temporary admission may be relevant in some cases where goods enter the UK temporarily and will be re-exported. Returned goods relief, inward processing or customs warehousing may also be relevant in specific commercial situations.

These procedures are technical and should not be guessed. If the goods are valuable, the duty/VAT exposure can be significant.

EORI Number and UK Company Formation

Some overseas business owners ask whether they need to form a UK company to get an EORI number or import goods into the UK.

Not always. A non-UK company can often import goods into the UK and apply for a GB EORI number. However, forming a UK company may still be useful for commercial, banking, marketplace, contractual or tax reasons.

The decision should not be based only on EORI. It should consider the wider structure: where the business is managed, where stock is held, who sells to customers, who contracts with suppliers, how VAT is handled and whether UK corporation tax issues arise.

For some businesses, a UK company creates a cleaner structure. For others, the overseas company can operate effectively with the right VAT and customs registrations.

If you are considering a UK entity, you may also want to review starting a business in the UK as a foreigner alongside the VAT and import position.

Practical Example: US Seller Importing Goods into the UK

A US company sells kitchen accessories online. It buys goods from a manufacturer in China and wants to send stock to a UK fulfilment centre.

The US company owns the goods when they enter the UK. It will store the goods in the UK and sell them to UK customers.

In this case, the US company will usually need a GB EORI number for the import. It will also need to consider UK VAT registration because it holds stock in the UK and makes UK taxable sales.

If the company is VAT registered, it may be able to use postponed VAT accounting and reclaim eligible import VAT through its VAT return. However, this only works smoothly if the EORI, VAT number, import declaration and postponed VAT statements are correctly linked.

If the company sends the goods first and deals with VAT later, it may face customs delays, VAT registration issues and import VAT recovery problems.

Practical Example: Australian Supplier Selling to a UK Business Customer

An Australian company sells machinery parts to a UK VAT-registered customer. The customer agrees to import the goods into the UK and pay any import VAT and duty.

In this case, the UK customer may act as importer of record and use its own GB EORI number. The Australian supplier may not need to obtain a GB EORI for that shipment.

However, the invoice, shipping terms and customs declaration should support that position. If the Australian supplier agrees to deliver the goods duty paid into the UK, the position changes. The supplier may become responsible for UK import clearance and may need its own EORI number.

This example shows why the answer to “do I need an EORI number to import into the UK?” depends on the exact trading terms.

Practical Example: Amazon FBA Seller from China

A Chinese company sells consumer electronics on Amazon UK. It ships stock from China to Amazon fulfilment centres in Great Britain.

The seller owns the goods at import and sells them after they arrive in the UK. In this case, the seller will normally need a GB EORI number. It will also usually need UK VAT registration because it stores goods in the UK and sells to UK customers.

The company should ensure that the freight forwarder uses the seller’s correct EORI and VAT details. It should also keep import records and VAT return evidence.

If the seller uses a freight forwarder’s details to import the goods, it may struggle later to support import VAT recovery. Amazon account verification and VAT checks may also become more difficult if the business records are inconsistent.

How VATNumberUK Can Help with EORI and VAT Compliance

VATNumberUK helps overseas businesses deal with UK VAT registration, EORI setup, VAT returns and import VAT compliance.

For many non-UK companies, the difficulty is not filling in one form. The difficulty is knowing how all the parts fit together: EORI, VAT registration, import VAT, customs declarations, marketplace sales, UK stock, Incoterms and HMRC records.

A business may ask for an EORI number, but the real issue may be wider. For example:

• the company may need UK VAT registration before importing stock;
• import VAT may need to be reclaimed through VAT returns;
• postponed VAT accounting may need to be set up properly;
• Amazon FBA sales may need specific VAT treatment;
• the importer of record may need to be corrected;
• customs documents may need to match VAT records.

If you are unsure whether your business needs a GB EORI, UK VAT number, or both, it is better to check before the goods move. That is usually cheaper and safer than correcting errors after import.

You can start with UK VAT registration support or contact VATNumberUK for practical guidance before your first UK shipment.

FAQ: Do I Need an EORI Number to Import into the UK?

Do I need an EORI number to import into the UK as a non-UK company?

Yes, if your non-UK company acts as importer of record for goods entering Great Britain, it normally needs a GB EORI number. You may also need UK VAT registration depending on what happens to the goods after import.

Can I import goods into the UK without a VAT number?

In some cases, yes. An EORI number and a VAT number are not the same. However, if you import goods for onward sale in the UK, store stock in the UK or sell to UK customers, you should check whether UK VAT registration is required.

Does an EORI number mean I am VAT registered?

No. An EORI number is a customs identification number. A UK VAT number is used for VAT compliance. Getting an EORI number does not automatically register your business for VAT.

Do Amazon sellers need an EORI number for the UK?

Many Amazon sellers need a GB EORI number when they import stock into the UK in their own name. If they store goods in the UK, they may also need UK VAT registration and ongoing VAT returns.

Can my freight forwarder use their EORI number?

Only if they are genuinely acting in the correct customs capacity. If your business is the importer of record, your business should normally use its own EORI number. Using the wrong EORI can create import VAT and record-keeping problems.

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

Usually, yes. An EU EORI number does not normally replace the need for a GB EORI when importing goods into Great Britain. Businesses involved in UK imports should check the exact route and customs territory.

Do I need an EORI number for Northern Ireland?

You may need an XI EORI number for certain movements involving Northern Ireland. If your goods move between Great Britain, Northern Ireland, the EU or other countries, the position should be checked carefully.

Can I reclaim import VAT with only an EORI number?

No. An EORI number alone does not give you the right to reclaim import VAT. You usually need UK VAT registration, valid import VAT evidence and a taxable business purpose for the goods.

What happens if I use the wrong EORI number?

The goods may clear customs, but your VAT and customs records may become incorrect. This can affect import VAT recovery, postponed VAT accounting and HMRC enquiries.

Should I apply for an EORI number before shipping goods?

Yes. Apply before the goods leave the supplier or warehouse. Waiting until the goods reach the UK can cause customs delays, storage charges and delivery problems.

Actionable Summary

If your business is importing commercial goods into the UK, you should check the EORI position before arranging shipment. In most cases, where your business acts as importer of record for goods entering England, Scotland or Wales, you will need a GB EORI number.

However, the EORI number is only one part of the import compliance picture. You should also check whether your business needs UK VAT registration, whether import VAT can be reclaimed, whether postponed VAT accounting is suitable, and whether your customs documents show the correct importer.

For overseas businesses, the safest approach is to align the commercial contract, Incoterms, freight instructions, EORI number, VAT registration and import VAT records before the first shipment.

If you are asking “do I need an EORI number to import into the UK?”, the answer is very often yes. But the more valuable question is whether your whole UK import and VAT setup is correct.

VATNumberUK can help overseas businesses review their EORI and VAT position, apply for UK VAT registration where required, and manage ongoing VAT return compliance for UK imports and sales.