Most businesses importing commercial goods from China into the EU or UK need a valid EORI number for customs clearance. The correct number depends on the customs territory and the parties named in the declaration. EU, GB, and XI EORI numbers serve different territories, although limited cross-territory use may apply in Northern Ireland. Confirm the importer of record and representation type before the shipment leaves China.
What Is an EORI Number?
An EORI number is a customs identifier for a business or person. EORI stands for Economic Operators Registration and Identification. In shipping, customs authorities use it to connect declarations, decisions, guarantees, and compliance records to the correct legal party.
An EORI number is not the same as a VAT number or import license. It does not replace a commodity code, commercial invoice, product approval, or duty payment. Importers still need the documents and registrations required for their goods and destination. Understanding the wider customs clearance process helps importers avoid treating the EORI as the only clearance requirement.
Who Needs an EORI Number When Importing from China?
The party responsible for the customs activity usually needs an EORI number. The declaration and representation terms determine whose number applies. Buyers, overseas sellers, customs brokers, and freight forwarders may hold different customs roles.
EU or UK buyers acting as the importer of record
An EU or UK business acting as the importer of record generally needs an EORI for commercial imports from China. The number should belong to the legal entity named as the importer in the customs declaration.
For an EU business, the customs authority in its member state of establishment issues the EORI. The business can then use that EORI for customs activities across the EU.
For a business importing into England, Scotland, or Wales, the required number normally begins with GB. Northern Ireland follows separate rules covered below.
The buyer remains responsible for accurate information when an agent files the declaration in the buyer’s name. Appointing an agent does not automatically transfer product compliance, valuation, classification, or recordkeeping duties.
Non-EU sellers acting as the importer of record
A seller based in China may need an EORI when it agrees to act as the importer of record. This often arises under Delivered Duty Paid, or DDP, terms. Under DDP, the seller handles import clearance and pays the applicable import duties and taxes.
DDP does not override customs law. In the EU, a non-EU operator can obtain an EORI where it first performs a qualifying customs activity. EU customs rules generally require declarants to have an EU establishment, subject to limited exceptions. A non-EU seller may therefore need an indirect customs representative or another compliant local arrangement.
Great Britain also limits how non-established businesses can make declarations. A non-established seller may need an indirect representative, who can share liability for customs debt. Before agreeing to DDP shipping terms, confirm the importer, the declarant, each EORI used, and the party liable for customs debt.
A Chinese exporter does not need an EU EORI merely because it sells or ships goods to an EU buyer. The need arises when the exporter performs customs activities that require registration.
A U.S. business cannot obtain an EORI from U.S. Customs. It applies through the relevant EU or UK authority when its customs role there requires one.
Customs broker and freight forwarder responsibilities
A customs broker or freight forwarder can prepare and submit customs declarations. The agent does not automatically replace the importer’s EORI. Written authorization should state whether the agent acts directly or indirectly.
Under direct representation, the agent files in the importer’s name and on the importer’s behalf. The importer and agent enter their own EORI numbers in the relevant declaration fields.
Under indirect representation, the agent files in its own name on behalf of the importer. The agent and importer can become jointly liable for customs debt. Agents often require financial and document checks before accepting this role.
Which EORI Number Applies to Your Destination?
Use the EORI system for the customs territory where the declaration or customs activity occurs. The delivery address alone may not identify that territory because goods can enter through another country.
| Customs destination or activity | Number normally required | Main check |
|---|---|---|
| EU customs territory | EU EORI issued by an EU member state | Confirm the member state of establishment or first qualifying customs activity |
| Republic of Ireland | EU EORI | Do not use an XI EORI, which applies to specified Northern Ireland customs activities |
| England, Scotland, or Wales | GB EORI | Confirm that the number belongs to the importer named in the declaration |
| Northern Ireland | XI EORI or an EU EORI, depending on establishment and movement | Confirm the route, customs activity, and HMRC requirements before shipping |
EU EORI Numbers for Customs Activities in the EU
An EU-established importer applies in its member state of establishment, and that EORI works throughout the EU. A business outside the EU applies where it first plans to lodge a qualifying declaration or request a customs decision. Commercial imports into France or the Republic of Ireland require an EU EORI. The importer does not need a new number for each EU destination, although national application steps and documents can differ.
The entry country still matters because the broker may lodge the declaration before the goods reach their final destination. Goods sold to a customer in Germany may enter through the Netherlands. Confirm the declaration location when planning shipping from China to Europe through a gateway port. An EU EORI does not replace local VAT registrations, which may affect import VAT, VAT recovery, fiscal representation, and storage obligations.
GB EORI Numbers for Great Britain
A GB EORI applies to customs activities in England, Scotland, and Wales. Businesses importing commercial goods from China into Great Britain normally need this number before the broker can complete the customs declaration.
HM Revenue and Customs issues GB EORI numbers. Depending on its legal form, a UK business may need VAT details, its Unique Taxpayer Reference, business information, or personal identification. A non-UK business must still meet the eligibility and representation rules.
HMRC may issue a GB EORI immediately. HMRC says applications needing extra checks can take up to five working days. Importers should not wait until the vessel or aircraft arrives to apply.
XI EORI Numbers for Northern Ireland
An XI EORI covers specified customs activities involving Northern Ireland. These include making declarations in Northern Ireland and moving goods from Northern Ireland to non-EU countries. Businesses also usually need one for goods moving from Great Britain into Northern Ireland.
A business applying to HMRC for an XI EORI must first apply for a GB EORI. An EU-established business uses its EU EORI for relevant Northern Ireland customs activities. A business outside Northern Ireland and the EU should confirm registration and representation before it ships.
Do not use an XI EORI in place of a GB EORI for a routine import into England, Scotland, or Wales. Confirm the route and declaration system with the customs agent before dispatch.
How Do Importers Apply for and Use an EORI Number?
How you apply for an EORI number depends on the business’s place of establishment and the location of the customs activity. Complete the registration before cargo leaves China. The registration must match the legal party and customs role shown in the declaration.
Confirming the Importer of Record and Representation Type
Identify the legal entity that will act as importer of record. The sales contract, Incoterm, commercial invoice, customs instructions, and freight booking should support the same arrangement.
Ask the customs agent four questions before booking:
- Which legal entity will appear as the importer?
- Will the agent act through direct or indirect representation?
- Which EORI and VAT numbers will appear in the declaration?
- Who will pay duties, import VAT, clearance fees, and any customs guarantee?
Do not allow a supplier or logistics provider to use the buyer’s EORI without written approval. The named importer may become responsible for inaccurate declarations, customs debt, and post-clearance audits.
Applying through the Correct Customs Authority
EU-established businesses apply through the customs authority in their member state of establishment. Non-EU businesses apply where they first plan to perform a customs activity that requires an EORI.
Businesses needing a GB EORI apply through HMRC. Businesses needing an XI EORI generally obtain a GB EORI first and then complete the XI application.
Application requirements vary by authority. Importers may need company records, a legal address, VAT details, identity documents, and evidence of planned customs activity. Use the seaport and customs authority list to locate destination resources, then ask the broker to confirm the correct registration office.
Verifying Registration Details before Shipment
Run an EORI number lookup in the official checker for the correct customs territory. The result confirms whether the registration is valid, although the checker may show limited public company details. A number may have the right format but remain inactive, canceled, or linked to outdated details.
Verify these items:
- The prefix matches the customs territory.
- The registered legal name matches the importer.
- The registered address is current.
- The EORI has the correct link to any required VAT registration.
- The broker has accepted the representation arrangement.
- The number is active before the broker lodges the declaration.
The importer should also check whether a recent VAT deregistration, merger, business closure, or legal name change affected the EORI record.
Providing the EORI Number and Supporting Documents to the Customs Agent
Send the EORI and written customs instructions before the carrier’s documentation cutoff. The agent also needs documents that support the classification, value, origin, and customs procedure.
A standard document set may include:
- Commercial invoice with seller, buyer, Incoterm, currency, value, and detailed product descriptions
- Packing list with package count, net weight, gross weight, and dimensions
- Bill of lading or air waybill
- Commodity codes and country of origin
- Import licenses, product certificates, or declarations when required
- VAT details and duty payment instructions
- Direct or indirect representation authorization
The document set depends on the goods and destination. The importer’s EORI must match the importer named in the customs instructions and declaration. If the importer differs from the buyer, identify both parties on the commercial invoice.
Frequently Asked Questions
Do Amazon FBA shipments from China require an EORI number?
Amazon FBA shipments into the EU or UK need an eligible importer and the EORI numbers required by the declaration. Amazon and its fulfillment centers do not act as importer of record for seller inventory. Separate the FBA delivery address from the importer’s legal name and address on the commercial invoice. Settle EORI, VAT, DDP, and representation details before booking shipping from Alibaba to Amazon FBA.
What happens if my shipment reaches customs without a valid EORI number?
Customs may reject the declaration or hold the shipment until the broker corrects the EORI data. The broker may need to submit a new declaration. The delay can trigger storage, terminal, demurrage, or return charges under the carrier’s terms. Correct the EORI record instead of changing the importer solely to secure release.
Which party provides the EORI number for DDP shipping from China?
The DDP clearance plan determines which parties provide EORI numbers. The Chinese seller bears the DDP import obligations but may need an eligible local representative because DDP does not bypass establishment rules. Using the buyer’s EORI may make the buyer responsible for declaration accuracy, customs debt, or post-clearance questions.
Do Low-Value Imports or Samples Need an EORI Number?
Low value or sample status does not create a general EORI exemption for commercial importers. A simplified, postal, or occasional declaration may use different identification rules. Commercial samples still need an accurate description and customs value, even when supplied free of charge. Confirm the declaration method with the courier or broker before shipping.
Does an EORI number expire?
EU, GB, and XI EORI numbers do not have a fixed expiration date. Customs authorities can invalidate a number when the holder requests cancellation or stops the relevant business activity. Update and validate the record after changes to the company’s name, address, VAT status, or legal structure.
