No. An EORI number issued in the EU does not replace the British EORI number starting with GB that the CDS system requires. A company trading in both directions therefore needs an EU number for EU formalities and a GB number for formalities in Great Britain.
Contents
In brief
- An EU EORI number (for example a Polish one with the PL prefix) and a British (GB) one are two separate numbers issued by different authorities.
- UK CDS import and export declarations need a GB number; EU formalities need an EU number.
- A GB number is obtained online at gov.uk, free of charge; a non-UK business can get one if it needs an EORI for specified customs activities in Great Britain.
Why an EU EORI number is not enough in the UK
After Brexit, Great Britain is a separate customs territory and EORI numbers there are issued by HMRC. A number issued by an EU Member State (for example the Polish number issued via PUESC) is a registration in the EU system and does not replace a GB number. For Northern Ireland, GOV.UK states explicitly that EU EORI numbers are not accepted in CDS and a GB-prefixed number must be used (GOV.UK: place of registration).
In practice: if your company is to be the importer or declarant on a British customs declaration, it needs a GB EORI. If the importer in the UK is your British customer, they must hold the GB number. On the EU side (import into the EU) the importer needs an EU EORI number. How to obtain the EU number is covered in EORI number: how to get one in Poland.
When you need a GB EORI number
According to GOV.UK you may need an EORI number if you move goods between Great Britain and other countries, including EU countries. A business not established in the country of import or export should still get an EORI number if it needs one for specified activities, such as transit declarations, temporary admission, or entry and exit summary declarations (GOV.UK: Get an EORI number). A business outside the UK can register for a GB EORI with HMRC if it needs one for one of the permitted limited customs activities in Great Britain. If you cannot apply yourself, you can appoint someone to obtain the number for you.
You do not need an EORI number only if you are moving goods that are both uncontrolled and for personal use only.
How to get a GB EORI number
The application is made online on GOV.UK. You usually get the GB number immediately, and if HMRC needs to check the application it can take up to 5 working days. Non-UK businesses do not need to provide British identifiers such as a UTR. The process is described step by step in EORI number in the UK (GB and XI). Moving goods to and from Northern Ireland may require an additional number with the XI prefix, but an XI number can only be obtained after you have received a GB number.
Data for a UK import declaration
The minimum data for a UK import declaration includes the importer's GB EORI number, the goods' tariff code, the customs value and the country of origin. The procedures and requirements are best taken from official sources: GOV.UK, the UK Trade Tariff, PUESC and Podatki.gov.pl. The whole process is described in UK customs clearance for imports and exports.
Not sure which number you need in your situation? Get in touch and we will check who should be the importer or declarant and which numbers are needed on both sides of the border. See also: Import from the UK to Poland.
Legal basis and sources
Frequently asked questions
Is an EORI number issued by an EU country (e.g. Poland) valid in the United Kingdom?
It does not replace a GB number. After Brexit, Great Britain is a separate customs territory and EORI numbers there are issued by HMRC. To be the importer or declarant on a British customs declaration, a company must hold a GB EORI, which is obtained free of charge on gov.uk.
How do you obtain a GB EORI number and how long does it take?
The application is made online on GOV.UK. You usually get the number immediately, and if HMRC needs to check the application it can take up to 5 working days. Non-UK businesses do not need to provide British identifiers such as a UTR.
Can a Polish company with no branch in the UK get a GB EORI number?
Yes, if it needs an EORI for specified customs activities in Great Britain, for example transit declarations or entry and exit summary declarations. A business that cannot apply itself can appoint someone to obtain the number on its behalf.
Do I need a GB EORI number if my British customer is the importer in the UK?
You do not need one for the import declaration itself if your customer is named as the importer, because they must hold the GB number. You may still need one for other activities, such as transit declarations.
Is a GB EORI number required when exporting from the UK to Poland?
Usually yes – the exporter moving goods out of Great Britain needs a GB EORI number. On the Polish side (import into the EU) the importer needs an EU EORI number.
What happens if the wrong EORI number is used on a declaration?
The declaration may be rejected or held, so check your counterparty's number before the first shipment in HMRC's checker (GB numbers) or the European Commission's checker (EU numbers).
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.
Something went wrong. Please try again or contact us by email or WhatsApp.