An EORI number (Economic Operators Registration and Identification) is a unique identifier required for every customs declaration. In the United Kingdom it is registered free of charge on gov.uk, and in Poland through the PUESC portal — the UK number and the EU number are separate and do not replace one another.
Contents
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
For the topic of the EORI number, it is worth preparing an internal checklist straight away that links the documentation requirements to the responsibilities of the logistics team, accounting and the person responsible for compliance. Every company entering into trade in goods with the United Kingdom or other non-EU countries should hold an active EORI number even before its first customs clearance.
Division of responsibility between the parties
The minimum data set for the declaration
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How the declaration and control work
For the EORI number, it is essential to understand how this identifier is verified at every stage of clearance — from filing the customs declaration through to any documentary checks. Customs authorities in both the United Kingdom and EU countries use the EORI number to uniquely identify the trader in their electronic systems.
Operational stages from advance notice to release
In the area of the EORI number, it is essential to distinguish responsibility between the importer, the exporter and the customs representative, because this determines the scope of the data passed to the official systems. The advance-notice, declaration-filing and release-waiting procedure runs smoothly when the EORI number is active and assigned to the correct entity.
The most common risk points and how to limit them
How to maintain compliance and settlements
Maintaining compliance for the EORI number means, above all, continuously monitoring the registration status and updating the data whenever there are organisational changes or company restructuring. Regular internal reviews make it possible to catch inconsistencies before they become the subject of a customs audit.
Record-keeping, corrections and evidence of due diligence
Customs document retention should cover at least the past three years and include both declarations filed in the company's own name and those filed by a customs representative. Complete documentation — together with correspondence with the office, confirmations from electronic systems and corrections to declarations — is key evidence of due diligence during an audit.
Working with a customs agency and internal audit
Regular cooperation with a customs agency makes it possible to keep track of regulatory changes and adapt internal procedures to current requirements. An internal audit should check whether the EORI number is being used correctly in all customs declarations and whether the entity's details are up to date in the HMRC register or the relevant EU customs office.
Summary
In summary: on the topic of the EORI number, the most important thing is to run the process according to current official guidance, with a clear division of responsibility and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend the settlements during an audit. If any requirement raises doubts, check the current guidance on the GOV.UK or PUESC websites and consult an experienced customs agency.
Legal basis and sources
- GOV.UK: Making an entry summary declaration
- GOV.UK: Goods Vehicle Movement Service guidance
- EC TAXUD: EU Customs Tariff TARIC
If the regulations or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What is an EORI number and what is it for?
An EORI number (Economic Operators Registration and Identification) is a unique trader identifier issued by a customs authority. It is used to uniquely identify companies and individuals carrying out customs-related activity in trade with third countries — both in the EU's TARIC and ICS2 systems, and in the UK's HMRC system.
Who is required to hold an EORI number?
Every trader who, either directly or through a customs representative, files customs declarations for trade with countries outside the European Union must hold an EORI number. This obligation applies to importers, exporters and customs agents acting on behalf of their clients — without the number, it is not possible to submit a customs declaration.
How do you obtain an EORI number in Poland?
In Poland, the EORI number is issued by the Director of the Chamber of Tax Administration in Warsaw. The application is submitted electronically through the PUESC system (the Platform of Electronic Fiscal and Customs Services) or in writing. The trader must hold an active NIP (tax number) and be registered with CEIDG or the KRS (National Court Register). The number is issued free of charge, usually within a few working days.
How do you obtain an EORI number in the United Kingdom after Brexit?
After Brexit, traders carrying out customs-related activity in the United Kingdom must register with HMRC and obtain a UK EORI number in the format GB + 12 digits. Registration is done online via the GOV.UK website and is free of charge. An EU EORI number is not recognised by UK customs authorities, and vice versa — companies operating on both sides of the border need both numbers.
Does an EORI number expire, and what should you do if your company's details change?
The EORI number itself does not expire, but the details attached to the identifier must always be kept up to date. If the company name, registered address, legal form or tax number changes, the details must be updated in the PUESC or HMRC system without delay. Failing to update them can result in a customs declaration being rejected or an investigation being opened by the customs office.
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