Read anything about importing goods since Brexit and you will soon meet the letters EORI, usually next to a warning about delays at the border. If you are bringing in a car for yourself, it is easy to assume you need one and to worry that you have missed a step. For most private importers, you do not, and the people who do can usually get one the same day.
- Private car, personal use
- Usually not needed
- Car bought by a business
- Needed
- Number to use
- Starts with GB
- Time to get one
- Often immediate, up to 5 working days
What an EORI number is
EORI stands for Economic Operators Registration and Identification. It is the number HMRC uses to identify whoever is moving goods into or out of the country, and it appears on customs declarations and in HMRC's customs systems.
For goods coming into Great Britain, GOV.UK says the number must start with GB. A number from an EU country, or one starting with XI, is not a substitute.
Private individuals
GOV.UK says you may need an EORI number to move goods between Great Britain and any other country, including the EU. It then sets out the exception: you do not need one if the goods are both not controlled and for personal use only.
A car you are bringing in to drive yourself is normally treated as personal use, so most private importers fall inside that exception. That is true whether you bought the car abroad, are moving to the UK with it, or are bringing a UK car back home.
For a shipped car, GOV.UK says a shipping company or customs agent makes the import declaration for you. We are HMRC CDS authorised agents with in-house customs clerks, so we make the entry ourselves using the paperwork you send us, such as the invoice, the registration document and your passport. If anything about your car or your situation means an EORI is needed, we will tell you before the car ships.
Businesses
A car bought by a business is not personal use, so the exception does not apply. The business should have a GB EORI number before the car is cleared.
GOV.UK says you will need your EORI number if you:
- appoint someone to deal with customs on your behalf, and your business is established in the UK
- make customs declarations yourself
- use customs systems such as the Customs Declaration Service
- apply for a customs decision
The first one is the usual case for our trade customers. We make the declaration, and the business's EORI number goes on it. If the business is VAT registered, its VAT number matters too, because that is what lets it account for the import VAT on its VAT Return. Our guide to importing a car as a business covers postponed VAT accounting and what can be reclaimed.
Sole traders
A sole trader importing a car for the business is in the same position as a company. The difference is in the application: GOV.UK asks individuals and sole traders for a National Insurance number, rather than company details.
Businesses based outside the UK
GOV.UK says that to get an EORI number, a business usually needs to be established in the country it imports into, with a registered office, central headquarters or permanent business establishment there.
A business that is not established in the UK can still get one in some situations, such as making certain declarations or applying for a customs decision. If it is not eligible, GOV.UK says it needs to appoint someone to deal with customs on its behalf, and that person gets the EORI number instead. A non-UK business applying does not need a UTR, a SIC code or a National Insurance number.
The Channel Islands
GOV.UK says that if you are based in the Channel Islands and move goods to or from the UK, you do not need an EORI number. For the rest of a move from the islands, see our guide to shipping a car from Jersey or Guernsey.
Who needs one, side by side
| Feature | EORI needed? | Why |
|---|---|---|
| Private buyer, car for your own use | Usually not | Personal use, not controlled goods |
| Moving to the UK with your car | Usually not | Personal use |
| UK business buying a car | Yes, starting GB | Not personal use |
| Sole trader buying for the business | Yes, starting GB | Not personal use |
| Business based outside the UK | Sometimes | Or it appoints someone who holds one |
| Based in the Channel Islands | No | GOV.UK exempts Channel Islands traders |
GB and XI numbers
Northern Ireland has its own rules. A number starting with XI is used for moving goods into Northern Ireland and making declarations there, and GOV.UK says you must have a GB number before you can get an XI one.
Our service brings cars into Great Britain, to our site in Castle Donington, so a GB number is the one that matters here.
How to apply
The application is online through GOV.UK. You sign in to apply, and if you do not have sign-in details yet you can create them as you go. For a GB number, have these ready:
For a GB EORI application
0 of 4 done
GOV.UK says you get your GB EORI number immediately, unless HMRC needs to make checks, in which case it can take up to 5 working days. HMRC asks you to wait those 5 working days before chasing an application.
Sort it before the car sails. A business without the right EORI number can face delays at customs. GOV.UK warns the goods may have to be stored until the number comes through, and stored cars run up charges.
Storage at a port is the cost everyone wants to avoid. Our guide to port storage and demurrage explains how it builds up, and customs clearance for imported cars covers the rest of the entry.
Questions people ask
Do I need an EORI number to import a car for myself?
Usually not. GOV.UK says you do not need one for goods that are not controlled and are for personal use only. A car you are importing to drive yourself is normally personal use, and we make the declaration as your customs agent.
Does a business need an EORI number to import a car?
Yes. A car bought for a business is not personal use. The business needs a GB EORI number, which goes on the declaration when an agent clears the car for it.
How long does it take to get an EORI number?
GOV.UK says a GB number is issued immediately unless HMRC needs to make checks, which can take up to 5 working days. Apply before the car ships.
Can I use an EU EORI number in the UK?
No. GOV.UK says you need a number starting with GB to move goods into or out of Great Britain, even if you already hold one from an EU country.
What happens if a business does not have an EORI number?
GOV.UK warns of delays and extra costs, and the goods may have to be stored until the number is issued. For a car, that can mean port storage charges.
Importing for yourself or for a business? Tell us which on the quote form and we will tell you exactly what paperwork your import needs.
