Currently, you just need an EORI number issued by any EU country if you are importing into or exporting from the EU.
Trade wholly within the EU does not require an EORI number.
If a hard Brexit occurs, you must hold an EORI number from the Customs territory in which your Customs activities take place, meaning either the EU Customs territory or the UK.
Many companies already hold an EORI number valid throughout the EU 28, however in the event of a hard Brexit on 31 October, UK EORI numbers will not be valid for use in the EU27, and an EU27 number will not be valid in the UK.
• An EORI number starts with the country code, like VAT numbers.
• For example, a French EORI code starts FR, an Irish EORI number IE and - confusingly - a UK number starts with GB.
• You will not be able to use a GB number if you are importing or exporting in the EU27.
NOTE: Northern Ireland uses GB numbers.
Please make sure you have the relevant EORI number(s), and apply immediately if you do not have both. The UK authorities have been sending EORI numbers to UK companies but it is your responsibility to have a valid EORI number for the location(s) in which you trade (EU27 and / or UK) - we cannot ship your goods without a valid EORI number.