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Using an EORI number from an EU country for goods moving in and out of Northern Ireland

Find out how to use an EORI number from an EU country to move goods in and out of Northern Ireland if you鈥檙e a business established in the EU.

From:
HM Revenue & Customs
Published:
6 July 2026

If your business is鈥痚stablished鈥痠n an EU country, you must use an鈥�EORI鈥痭umber from an EU country to move goods in and out of Northern Ireland.鈥痀ou must register with the customs authority in that country to get one.

You鈥檒l听need to use听this听for:鈥�

  • full听import and export听declarations in鈥痶he鈥疌ustoms Declaration Service (CDS)
  • goods movements鈥痷sing鈥痶he鈥疓oods Vehicle Movement Service (GVMS)鈥�

Find out more information about听trading with the UK as a business based in the EU.

There are some exceptions.听You should read the section 鈥榃hen you should听still听use your EORI number starting GB鈥� to check听these.

Get your鈥�EORI number from an EU country听

You will not be able to move goods using your EORI number from an EU country until you complete听the following听steps.听

To register and subscribe your EORI number from an EU country to the Customs Declaration Service听you鈥檒l听need to:听

  1. Register with the customs authority in the EU听country you are established in to get your EORI number (if you do not already have one)听鈥斕�.听

  2. Register for a new听account using HMRC online services听鈥� 听this will be linked to鈥痽our鈥�EORI number from an EU country.鈥�

  3. Subscribe to the Customs Declaration Service 飞颈迟丑鈥痽辞耻谤 EORI number from an EU country before you can make听full import or export听declarations鈥�斕齳ou鈥檒l automatically get a cash account.听

Even if听you have an existing account听with HMRC online services,鈥痽ou still need to set up a new account鈥痺ith your听EORI number from an EU country听so you鈥痗an then subscribe to the Customs鈥疍eclaration鈥疭ervice.鈥�

When you should听still听use your EORI number starting GB听

You should continue to use your EORI number starting GB if you:听

  • use the Trader Support Service (TSS) for movements in and out of Northern Ireland听

  • submit supplementary declarations after simplified declarations have been made with your EORI number starting GB, if your EORI number听from an EU country听was not active when the movement began

  • are moving goods using the UK Internal Market Scheme (UKIMS) 鈥斕齬ead听the section听鈥業f you are authorised under the UK Internal Market听Scheme鈥�

  • use听postponed VAT听accounting (PVA)听鈥斕齬ead the section听鈥榠f you are VAT registered in the UK鈥櫶�

Prepare to听use听your鈥�EORI听苍耻尘产别谤

If you听are听using听a duty鈥痙eferment鈥痑ccount鈥�

If you already have a duty deferment account, you听need to:听

  1. Link your duty deferment account for听moving goods听in and out of Northern Ireland to your听new听EORI number from an EU country.听听

  2. 厂迟辞辫听耻蝉颈苍驳听测辞耻谤 EORI number starting GB听once听you have听set听this听up.听

If you do not have a duty deferment听account听you can听apply for a duty deferment account to use in Northern Ireland.

When you do not need听a听duty deferment account听

You do not need听your own duty deferment account if:听

  • a customs agent uses听their听duty听deferment account on your behalf听听
  • you use听a听Trader Support Service duty deferment account听

If you want to use听a听multi听member听state authorisation听

If you get听approval听from听an EU customs authority to use a customs authorisation in Northern听Ireland听(this is听multi member state authorisation),听you听can use听this听authorisation听with听your EORI听苍耻尘产别谤 from an EU country听to make听full import and export听declarations听in Northern Ireland.听

You听need to contact听customsauthorisations@hmrc.gov.uk听if听you听are going to use this authorisation.

If 鈥痽ou鈥檙e鈥痷sing鈥痑n approval from an EU听customs听authority to use a听customs听authorisation or a duty deferment account in Northern Ireland,鈥痽ou will also鈥�need a听Customs听Comprehensive听Guarantee听(CCG) authorisation from the UK.

You cannot use a Customs Comprehensive Guarantee authorisation for Northern Ireland if it has听already听been set up in an EU听member state.听

Transferring or applying for a听goods听licence听

If鈥痽ou鈥檙e鈥痷sing the Trader Support Service or using the UK Internal Market Scheme the following does not鈥痑pply.

You鈥檒l听need to contact the department that issued the licence to either:听听

  • transfer your current licence from your EORI听苍耻尘产别谤 starting GB听to your EORI number听from an EU country听

  • apply for a new licence using your EORI number听from an EU country听if you need to keep the licence linked to your EORI听苍耻尘产别谤 starting GB听

Before you听submit听a full import or export declaration:听听

  • allow enough time to update your licence details with your EORI听苍耻尘产别谤 from an EU country听or听when applying for a new licence听

  • make sure your licence is associated with the EORI number being used on your declaration to avoid a rejection听

鲍蝉颈苍驳听测辞耻谤 EORI听苍耻尘产别谤 in the Customs Declaration Service听

You鈥痵hould use your EORI number from an EU country when鈥痽ou make鈥痑 full import declaration鈥�(including supplementary declarations) in the Customs鈥疍eclaration鈥疭ervice for goods entering Northern Ireland.鈥��

You鈥檒l听need to enter your EORI number from an EU country听into:听

  • data element 3/16 (importer identification number)听
  • data element听3/18 (declarant identification number)听

If听you鈥檙e听sending a supplementary declaration after a simplified declaration was made with your EORI number starting GB, check if your EORI听苍耻尘产别谤 from an EU country听was active when the goods started moving.听

滨蹿听测辞耻谤听EORI number from an EU country was active you can use it.听听

If it was not active,听you must听use听your EORI number starting GB.

If you are using the UK Internal Market Scheme (UKIMS)听

If you have UKIMS, you must use your EORI number starting GB associated with your UKIMS authorisation.

If you have UKIMS authorisation, use the EORI number associated with your UKIMS authorisation in field 3/16 (Importer Identification Number).听听

You can then听move 鈥榥ot at risk鈥� goods听from Great听Britain听(England,听Scotland听and Wales)听into Northern听Ireland听and benefit from the simplified processes UKIMS offers.听听

滨蹿听测辞耻鈥檙别听苍辞迟听别蝉迟补产濒颈蝉丑别诲听颈苍听狈辞谤迟丑别谤苍听滨谤别濒补苍诲听

听驰辞耻听尘耻蝉迟:听

听If听you are听established听in both the EU and Northern Ireland听听

If听you are听established听in both the EU and Northern Ireland听and听making the declaration yourself:听听

  • use your EORI听苍耻尘产别谤听from an EU country听for field 3/18 (declarant听identification听苍耻尘产别谤)听
  • use your EORI听苍耻尘产别谤 starting GB听with UKIMS authorisation for field 3/16 (importer听identification听苍耻尘产别谤)听
  • include your name and address in field 3/15听

These rules apply to Internal Market Movement Information and H1听customs declarations.听

Using听postponed VAT accounting听听

If听you鈥檙e听VAT-registered in the UK and听making the declaration yourself:听

  • use your听EORI听苍耻尘产别谤 from an EU country听in field 3/18 (declarant identification number)听
  • use your听EORI听苍耻尘产别谤 starting GB听(linked to your UK VAT number) in field 3/16 (importer identification number) and your UK VAT number in field 3/40 (additional听fiscal references identification number)听

If听you are听using a customs representative for听postponed VAT accounting, they鈥檒l听enter your EORI听苍耻尘产别谤 starting GB听in field 3/16 (importer identification number) and your UK VAT number in 3/40 (additional听fiscal references identification number).听

If听you use the Goods Vehicle Movement Service

This does not apply to鈥痷sing the听UK听Internal Market Movements (UKIMS)听entry in听declarant鈥檚听records听movements.

Before you use GVMS

Before you can use your EORI number from an EU country听in the Goods Vehicle Movement Service for鈥痚ntry in鈥痙eclarant鈥檚鈥痳ecords鈥痬ovements you will need to:鈥�

  1. Register 飞颈迟丑鈥痽辞耻谤鈥�EORI鈥痭umber starting with GB鈥�(if鈥痽ou鈥痟ave not already鈥痙one so).听

  2. Sign in with this鈥�EORI number.鈥���

  3. Make sure鈥痶here鈥檚鈥痑 valid Entry in Declarant鈥檚 Records (EIDR) authorisation linked to鈥痽our听EORI number from an EU country.鈥�

  4. Subscribe to the Customs Declaration Service with your valid EIDR authorisation linked to鈥痽our听EORI number from an EU country.鈥��

Once you sign in to GVMS

Once鈥痽ou have signed in to鈥痶he Goods Vehicle Movement Service,鈥痶o create a goods movement reference using a valid EIDR authorisation, you鈥痭eed to:鈥�

  1. Enter your鈥�EORI number from an EU country鈥痠n鈥痶he goods movement reference.听

  2. Make sure that any鈥痶hird party (such as鈥痑鈥痟aulier or agent,鈥痺ho creates goods movement references on鈥痽our鈥痓ehalf) enters鈥痽our听EORI number from an EU country.听

Sending or receiving business to business听parcels听

When you send or receive business to business parcels by express operators or couriers, make sure you give them the correct EORI number to move goods for you. For example, if you are moving goods听into or out of:听

  • Northern Ireland听鈥斕齯se your EORI number starting with XI
  • Great Britain听鈥� use听your EORI number starting with GB
  • the EU听鈥� use听your EORI number from an EU country

For goods authorised under UKIMS听

For goods authorised under UKIMS,听read the section 鈥業f you are using the UK Internal Market Scheme (UKIMS)鈥�,听or give us your EORI听苍耻尘产别谤 from an EU country.听

If you use your own听duty deferment account听听

If you wish to use your own听duty听deferment听account, you need to share听those听details with your express operator.听

Using a declaration unique consignment reference (DUCR)

EORI numbers from an EU country can听be听between 3 and 17 characters long. For example, an EORI听苍耻尘产别谤 from听France听might be FR1234567. You鈥檒l听need听your EORI number from an EU country听to create your DUCR.听

For HMRC purposes the EORI part of the number must听add up to 12 digits. So听you will need to add enough zeros to the end of听the EORI part of the number to make it 12 digits and then add your听unique reference.听听

For example, 6FR123456700054321.

If your EORI听苍耻尘产别谤 from听a听EU country听is longer than 12 digits use only the first 12 characters in the EORI part of the number.听

Your DUCR must be unique for each听consignment.听

Managing or cancelling EORI 鈥痭umbers鈥�

You can 鈥痠f you no longer need it.听

You鈥檒l听need to sign in. If you do not already have sign in details,听you鈥檒l听be able to create them.鈥�

If you ask for your EORI number that starts with GB to be cancelled, your EORI number that starts with XI will also be cancelled.

Updates to this page

Published 6 July 2026

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