If you are an overseas company planning to import goods into the UK, sooner or later you will hear the term EORI number. And in my experience, most business owners first hear about it not from HMRC, not from an accountant, but from a freight forwarder or customs broker who says something like: “We can’t clear your goods without an EORI number.” That is usually the moment when the whole topic suddenly becomes very real.
On paper, the explanation is quite simple. EORI stands for Economic Operators Registration and Identification number. In practice, it is a number used by UK customs to identify who is importing or exporting goods. You can think of it as a customs ID number. Without it, the customs system simply does not know who the importer is, and the goods cannot be processed through customs.
But in reality, the EORI number is not just a technical number. It is the point where your company officially appears in the UK customs system. From that moment, HMRC can see imports, customs declarations, and import VAT linked to your business. In other words, this is the moment your company becomes visible to the UK tax and customs system.
And, interestingly, many overseas companies only realise how important this is when their first shipment is already on the way. The goods arrive, the port asks for an EORI number, and until that number is issued, the goods are simply not released. Storage charges start, customers are waiting, everyone is nervous, and the company is suddenly trying to apply for an EORI number urgently.
That is why, as a rule, I usually tell clients very early in the process: if you plan to import into the UK, arrange the EORI number before the first shipment leaves the factory. It saves a lot of stress later.
Do Overseas Companies Need a UK EORI Number?
This is probably the most common and most practical question: Does a non-UK company actually need a UK EORI number?
And here the honest answer is: it depends on your role in the import process. But in practice, very often, yes — overseas companies do need a UK EORI number.
You generally need a UK EORI number if your company:
- Is the importer of record
- Imports goods into the UK in its own name
- Sells goods to UK customers and is responsible for delivery
- Ships goods DDP (Delivered Duty Paid)
- Uses Amazon FBA in the UK
- Stores goods in a UK warehouse
- Uses a UK fulfilment centre
In all of these situations, your company is involved in the import process, and customs needs to identify your company. That is exactly what the EORI number is for.
On the other hand, there are situations where the overseas company does not need an EORI number. For example, if you sell goods to a UK company and that UK company acts as the importer, then the UK company uses its own EORI number and handles the import process.
However, from a practical business point of view, many overseas companies prefer to control the import themselves. It gives them more control over shipping, timing, customer experience, and costs. And once you take control over the import process, you usually need your own UK EORI number.
So, in very simple terms:
If you are the importer, you need the EORI. If your customer is the importer, they need the EORI.
But in real life, the situation is often not discussed clearly at the beginning, and companies only discover who the importer is when the goods are already at the border. And that is where problems begin.
UK EORI vs UK VAT Number – What’s the Difference?
This is another area where there is a lot of confusion, and I see this misunderstanding quite often. Many business owners think the EORI number and the VAT number are basically the same thing. They are not, although they are connected and often used together.
The easiest way to think about it is this:
- EORI number is used for customs
- VAT number is used for tax
The EORI number is used when goods enter the country.
The VAT number is used when goods are sold inside the country.
So one number is for the border, and the other is for sales and tax reporting.
However, the two systems become connected when you import goods, because importing goods creates Import VAT, and Import VAT is later reclaimed through the VAT return. So the customs system and the VAT system start to overlap.
In practice, for many overseas companies, the process looks like this:
EORI → Import → Import VAT → VAT Registration → VAT Returns
And this is why companies that start by applying for an EORI number often end up needing UK VAT registration as well, especially if they continue importing and selling in the UK.
Can You Import into the UK Without an EORI Number?
This is a question people often ask when they are trying to simplify the process. They ask: “Can the courier just handle everything? Can we import without an EORI?”
The short answer is: goods cannot be imported into the UK without an EORI number being used on the customs declaration. But that does not always mean it has to be your EORI number.
For example, if your UK customer is the importer of record, then the UK customer’s EORI number is used. In that case, legally, the customer is the importer, not you.
But if you are shipping goods DDP, meaning you are responsible for delivering the goods into the UK and paying import charges, then your company must have an EORI number. Without it, customs clearance cannot be completed.
In real life, when companies try to ship goods without sorting out the EORI first, the usual scenario is very predictable:
- The goods arrive in the UK
- Customs asks for an EORI number
- The company does not have one
- The company applies urgently
- The goods sit in storage
- Storage fees start
- Everyone is under pressure
I have seen this situation many times, and it always costs more in stress and storage charges than the time it would have taken to arrange the EORI number in advance.
How to Get an EORI Number in the UK
Fortunately, the process of getting a UK EORI number is not particularly complicated. But for overseas companies, it is slightly different than for UK companies, and this is where people sometimes get confused.
In general, the process looks like this:
- The overseas company applies to HMRC for a UK EORI number
- The company provides company registration documents
- The company may provide VAT details if already VAT registered
- HMRC reviews the application
- HMRC issues the EORI number
In many cases, the EORI number starts with GB. If the company already has a UK VAT number, the EORI number is often based on that VAT number.
For example:
- VAT number: GB123456789
- EORI number: GB123456789000
But overseas companies can apply for an EORI even before VAT registration, especially if they need to import goods soon and VAT registration is still in progress.
Timing-wise, EORI numbers are often issued quite quickly — sometimes within a few days — but I have also seen cases where it takes longer if HMRC asks additional questions. So again, it is better not to leave this until the last minute.
Do You Need an EORI Number Before UK VAT Registration?
This is actually a very practical question, because companies often try to understand what needs to be done first.
From a purely practical point of view, if your company plans to import goods into the UK, then usually the order is:
First EORI → Then VAT registration → Then import
Because the moment goods enter the UK, there will be Import VAT, and Import VAT is connected to VAT registration and Postponed Import VAT Accounting.
So the typical timeline for an overseas company looks like this:
- Apply for EORI
- Apply for UK VAT registration
- Arrange shipping
- Import goods using EORI
- Use Postponed Import VAT Accounting
- Sell goods in the UK
- Submit VAT returns
When companies try to do this in the wrong order — for example, they ship goods first and only later think about VAT — this is when cash flow problems and Import VAT recovery problems usually appear.
EORI and Import VAT – How They Work Together
EORI and Import VAT are closely connected, because the EORI number is used on the customs declaration, and the customs declaration is what creates the Import VAT record.
So in practice, the system works like this:
- The EORI number identifies the importer
- The importer is responsible for Import VAT
- Import VAT is recorded by HMRC
- Import VAT is reclaimed through the VAT return (if VAT registered)
This is why it is very important that the correct company is listed as importer and the correct EORI number is used. Because the company whose EORI number is on the customs declaration is the company that HMRC considers to be the importer.
And this has a direct impact on whether Import VAT can be reclaimed or not.
I have seen situations where the wrong company was listed as importer — for example, the freight forwarder or another company in the group — and then the overseas company that actually paid for the goods could not reclaim the Import VAT. Fixing this afterwards is possible, but it is slow and involves a lot of paperwork.
So this is not just a technical detail. This is something that directly affects money.
Practical Example – Overseas Company Importing into the UK
Let’s take a very typical example, because most real situations look very similar to this.
Imagine a company based in the United States that wants to sell products to customers in the UK and store goods in a UK warehouse.
In practice, the structure would usually look like this:
Step 1 – The US company applies for a UK EORI number
Step 2 – The company applies for UK VAT registration
Step 3 – The company ships goods to the UK
Step 4 – The company is listed as importer of record using its EORI number
Step 5 – The company uses Postponed Import VAT Accounting
Step 6 – Goods enter the UK and go to the warehouse
Step 7 – The company sells goods to UK customers
Step 8 – The company submits VAT returns and reclaims Import VAT
This structure is very common now for international e-commerce businesses, Amazon sellers, and companies distributing goods in the UK. When everything is set up correctly, the process works quite smoothly.
Final Thoughts From a Practical Point of View
If I try to summarise this topic not as a technical explanation but from practical experience working with overseas companies, I would say this.
The EORI number itself is not complicated. The form is not the difficult part. The difficult part is understanding how the EORI fits into the whole import and VAT structure.
The companies that run into serious problems are usually not the ones that filled in the form incorrectly. The companies that run into problems are the ones that:
- Did not decide who the importer is
- Did not connect EORI and VAT properly
- Imported goods before VAT registration
- Did not use Postponed Import VAT Accounting
- Relied completely on the freight forwarder without understanding the structure
And these situations are very common in international trade, especially when companies are entering the UK market for the first time.
So from a practical, human point of view, the most important advice is very simple:
Do not think about EORI as just a number. Think about it as part of the import structure.
Because the EORI number determines who the importer is, who pays Import VAT, who can reclaim Import VAT, and who is responsible to HMRC. And once you look at it this way, you start to see that EORI is not just a customs form — it is one of the key elements in the whole UK import and VAT system.
And, as I often tell clients, it is always much easier to set up the structure correctly before the first shipment than to try to fix everything when the goods are already sitting at the UK port and everyone is asking questions.