EORI is the registration and identification number a business uses in customs operations. An EU business holds one Union number, issued in Poland by the tax administration through the PUESC platform. UK import declarations need a separate British number beginning with GB. Without an EORI, no customs declaration can be filed.
Who needs a number and when
Any party named on a customs declaration as exporter, importer or declarant needs one. In practice a Polish manufacturer shipping to the islands needs the Union number, while whoever clears the goods in the United Kingdom, including a Polish company trading on DDP terms, additionally needs the British one. Which is which follows from the Incoterms rule in the contract, compared in our article on DDP versus DAP on UK deliveries.
Getting the number in Poland
Registration is done electronically through the PUESC platform. It requires an account, identity confirmation for the person representing the business, and linking that person to the entity with a defined scope of authority. That last step is often skipped, and without it the number exists but nobody can file on the company behalf. Registration is free but not instant, so the formality starts weeks before the first shipment, not on the day the vehicle is loaded.
The British number is a separate matter
The GB number is issued by the UK tax authority and applied for through the government portal. A business established abroad can obtain one, but selling goods already located in the United Kingdom usually brings a UK VAT registration obligation as well, which we cover in UK VAT registration and fiscal representation. The GB number also links to the accounts used for settlement, such as a duty deferment account, discussed in duty deferment.
The classic failure: a number that does not work on loading day
A number may exist but be inactive in the declaration system, tied to outdated company data, or linked to somebody who has left the business. The result is always the same: the agent cannot file, the vehicle stands, and the delivery slot is gone. So on a first job we ask for the number early and check it before planning the loading date. That scenario and the way out of it are set out in a missing EORI on loading day.
EORI and customs representation
The number does not replace an authority to act. A customs agent working on a client behalf needs a separate mandate, whose scope and consequences we describe in customs representation and agency. The two are arranged in parallel, because one without the other is not enough to file. On regular work the mandate is set up once for the whole range of procedures rather than issued per shipment.
Where to start a first export
The order is simple: EORI on the EU side, decide who is the UK importer and make sure they hold a GB number, then tariff codes, proof of origin, and only then transport. The full route for a first-time shipper is collected in a first UK export for a small business. The formalities we handle within a job are described on our customs clearance page.
Company changes that quietly invalidate the register
The number is issued once, but the data behind it lives with the business. A change of legal form, a company reorganisation, a change of registered address, a change in who may represent the company, even a change of the account used for settlement, can all cause a declaration to be rejected despite a formally valid number. The most common case is the departure of the person holding the system authority: the number works, but nobody can use it. The second is a corporate reorganisation after which the registered data no longer matches reality. So it pays to treat the register like any other company record and update it as changes happen, rather than on the day a vehicle is standing at the loading bay. On regular work we ask for confirmation that the details are current from time to time, because five minutes of checking is cheaper than a day of standing time.
Sources
- GOV.UK: EORI number in the United Kingdom
- PUESC: entity registration and EORI issue in Poland
- European Commission: the EORI number in the EU
This is general information, not legal advice. Planning a first shipment to the islands and unsure whose numbers are needed? Describe the transaction in our quote form and we will tell you what has to be in place before loading.
