To move goods into the UK you need a GB EORI number, the reference UK customs uses to identify you as the importer. Getting one is straightforward. Getting the right one is where overseas businesses come unstuck, because there are two kinds and only one of them lets you recover your import VAT cleanly.
In short: you need a GB EORI number (it starts with “GB”) to import into Great Britain. If you are UK VAT registered, your EORI should be linked to your VAT number: its first nine digits are your VAT number. A standalone EORI that is not tied to your VAT registration is the classic mistake, and it means your import VAT will not line up with your VAT return. We apply for the correct VAT-linked GB EORI for you.
EORI stands for Economic Operators Registration and Identification. It is a unique reference that customs authorities use to identify a business moving goods across the border. To import into England, Wales or Scotland you need one that starts with GB.
Here is the trap. You can obtain a GB EORI on its own, before or without a UK VAT number. Many overseas businesses do exactly that, in a hurry, and receive a standalone EORI. It looks fine. But when your import VAT then needs to flow onto your UK VAT return, nothing matches, because the EORI customs holds is not connected to your VAT registration.
When you are UK VAT registered, the EORI you want has your VAT number built into it: the first nine digits of the EORI are your VAT registration number. That is what lets your import VAT, your postponed VAT accounting statements and your VAT return all point at the same business.
If you already hold a standalone EORI and things are not lining up, that is a common and fixable situation. We sort it out.
Author: Amanda Bowles (VAT).
Reading time: about 3 minutes.
Sources (verified 12 Aug 2026): Get an EORI number and Who needs an EORI; VAT-linked EORI (first nine digits are your VAT number): Apply for an EORI number; EU EORI not valid for GB imports: Using an EORI number from an EU country.
Often immediate, unless HMRC needs to run checks. Where it is urgent, tell us and we will push it through as fast as HMRC allows.
No. To import into Great Britain you need a GB EORI. An EU EORI does not cover a GB import.
No. Your overseas company can hold a GB EORI, linked to its UK VAT registration.
Not necessarily, and it is a frequent muddle, sometimes pushed by fast-parcel carriers. The right answer depends on your situation. We will tell you what you actually need, not what is easiest for the courier.
If you are setting up to sell into the UK, or you suspect your current EORI is the wrong type, contact our team and we will get you the correct VAT-linked GB EORI.
Senior Manager
VAT
Director
Head of Indirect Tax & HR
