Agencja Celna UKUK ↔ EU customs clearance
EN
Ask about clearance
Questions and answers

Does an EU EORI Number Work in the UK?

Agencja Celna UK team Published: Updated: 2 min read
Does an EU EORI Number Work in the UK?

An EORI number issued in the European Union is not recognised by the British customs system — declarations in the UK need a separate EORI number starting with GB. A company trading in both directions therefore needs two separate EORI numbers: an EU one for EU declarations and a UK one for CDS declarations.

Contents
  1. How to prepare the process and documents
  2. How the declaration and control work
  3. How to maintain compliance and settlements
  4. Summary

In brief — what you'll learn

  • ✓ How to prepare the process and documents
  • ✓ How the declaration and control work
  • ✓ How to maintain compliance and settlements

How to prepare the process and documents

Division of responsibility between the parties

The minimum data set for the declaration

Using official materials — Podatki.gov.pl, PUESC and the UK Trade Tariff — keeps the process repeatable and resistant to misinterpretation from unofficial sources. If a company holds only an EU EORI number, it must submit a separate application for a GB EORI number through the GOV.UK portal. The minimum data set for a UK import declaration includes: the importer's GB EORI number, the goods' tariff code, the customs value and the country of origin.

Comprehensive customs handling on the Poland–UK route is provided by a UK customs agency.

How the declaration and control work

Operational stages from advance notice to release

The most common risk points and how to limit them

How to maintain compliance and settlements

Record-keeping, corrections and evidence of due diligence

Working with a customs agency and internal audit

An EORI number is required for every customs clearance in the UK. Without a valid EORI, a company cannot be a party to a customs declaration.

Summary

In summary: on the topic of 'Does an EU EORI number work in the UK?' the key point is that an EORI number issued by an EU member state is not recognised by HMRC — companies trading with the United Kingdom must hold a separate GB EORI number. Running the process according to current official guidance, with a clear division of responsibility and documentation of every decision, reduces delays, cuts the number of corrections and makes it easier to defend the settlements during a control. If any requirement raises doubts, check the current GOV.UK guidance or consult an accredited customs agency.

Disclaimer: The information in this article is of a general and educational nature. Customs regulations change — before submitting a declaration, check the current guidance on GOV.UK or KAS.

Legal basis and sources

If the regulations or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.

Frequently asked questions

Is an EORI number issued by an EU country (e.g. Poland) valid in the United Kingdom?

No. After Brexit, the United Kingdom operates as a separate customs territory. An EORI number issued by the Polish customs authorities (with the prefix PL) is not recognised by HMRC. To carry out customs clearances in the UK, a company must hold a separate GB EORI number, which can be obtained free of charge through the 'Get an EORI number' service on the GOV.UK portal.

How do you obtain a GB EORI number and how long does registration take?

The application for a GB EORI number is submitted electronically through the GOV.UK portal. HMRC usually processes the application within 5-7 working days, although the wait can be longer for companies registered outside the UK. The number is linked to a GB VAT number or, for entities outside the UK, issued individually.

Can a Polish company with no branch in the UK apply for a GB EORI number?

Yes. Companies not established in the United Kingdom can obtain a GB EORI number if they regularly carry out customs clearances in the UK. In practice, many Polish forwarders and exporters hold both a PL EORI number for EU clearances and a GB EORI number for UK clearances at the same time.

What happens if an EU EORI number is used instead of a GB EORI number on a UK declaration?

A customs declaration filed with an incorrect EORI number will be rejected by the CDS system, which halts clearance and generates storage costs. If this happens repeatedly, HMRC can open an investigation. The EORI number should be checked before every first shipment to a new counterparty.

Is a GB EORI number required when exporting from the UK to Poland?

Yes, a GB EORI number is required on the exporter's side when goods leave the United Kingdom. On the Polish side (import into the EU), a PL EORI number, or another EU importer's EORI number, is required. A customs representative acting on the importer's behalf must hold the EORI number appropriate to the customs territory in which the declaration is filed.

Agencja Celna UK team

Written by a customs agency registered with CDS (UK EORI), based on gov.uk, HMRC, the EU customs tariff (TARIC) and Polish law. This article is for information only — check the current rules before clearance or ask us about your situation.

Related guides

Have a similar case? Ask a customs agency

Describe the goods or vehicle, the route and timing. We reply on working days, usually the same day.

Please enter your name.
Please enter a valid email address.
We can call you back fastest on a UK or Polish number.
Please choose a topic.
Please write a few words about your case (at least 10 characters).
We need your consent to be able to reply.

We reply on working days, usually the same day.

Free initial quote

Goods, a vehicle or a house move crossing the UK–EU border?

Tell us what you are moving and where. We will tell you which documents you need, how long clearance takes and what to avoid — in plain language.

Ask about clearance WhatsApp
WhatsApp