GB, XI and EU numbers compared

At a glance

Sources: HMRC, finding and checking an EORI and HMRC, place of registration.

Rules HMRC states for Northern Ireland

• GB first. To get an XI number you must first register for a GB number.
• One or the other. An operator should not hold both an EU EORI and an XI EORI.
• XI inside the EU. HMRC says an XI number issued to a Northern Ireland business can also be used throughout the EU.
• EU numbers in UK declarations. Because of technical limits, EU numbers are currently not accepted in the UK Customs Declaration Service for Northern Ireland declarations, and those traders must use a GB-prefixed number until further notice. HMRC's page was updated on 10 September 2025: read the live page for the current position.
• Who needs XI. The government page says you usually need one to bring goods into Northern Ireland from Great Britain, to move goods from Northern Ireland to a non-EU country, or to make a declaration or apply for a decision there. You do not need one if you already hold an EU number, or only move goods within the island of Ireland or between Northern Ireland and an EU country (GOV.UK).

Channel Islands

HMRC says an EORI is usually not needed to move goods to or from the UK from the Channel Islands, but it is needed to use HMRC systems such as the Customs Declaration Service.

What a checker shows

The GB checker confirms whether a number is valid. The name and address of the holder appear only if the holder has agreed to disclosure. The EU checker works the same way for consent (HMRC, finding and checking an EORI).