Since Brexit, the landscape of trade between the United Kingdom and the European Union has been fundamentally reshaped. The era of frictionless, customs-free movement of goods has been replaced by a new reality governed by formal import and export procedures. At the very heart of these new procedures is the EORI number, and a critical misunderstanding about this identifier is causing significant delays and costs for many UK businesses. For UK businesses needing to establish this crucial link for seamless trade with the EU single market, the most efficient method is EORI registration via Progress Holding.
Many UK companies believe their UK-issued EORI number is sufficient for all their trade, but this is no longer the case. This guide will explain the crucial distinction between a GB EORI and an EU EORI, clarify why you now need both to trade effectively, and show how you can easily obtain an **EU EORI** number to ensure your **UK to EU trade** continues smoothly and without interruption.
The new reality: customs borders and declarations
The most significant change resulting from Brexit** is the establishment of a full customs border between the UK and the EU. For the purposes of trade, the UK is now treated by the EU as a **third country**, in the same way as the USA, China, or Canada. This has one profound consequence: every single movement of goods between the UK and the EU is now officially an export or an import.
This means that for every shipment you send to or receive from an EU country like Poland, a formal **customs declarations** must be submitted to the respective customs authorities. An export declaration is required to leave the UK, and an import declaration is required to enter the EU. The EORI number is a mandatory data field on every one of these declarations. Without it, the declaration cannot be processed, and the goods cannot move.
GB EORI vs. EU EORI: a crucial distinction
The central point of confusion for many **EORI number for UK companies** is the fact that there are now two distinct types of EORI numbers, and you need both to facilitate a single transaction between the UK and the EU.
What is a GB EORI number?
A **GB EORI** is an Economic Operators Registration and Identification number issued by the UK’s tax and customs authority, HMRC. It always starts with the prefix „GB”. This number is a legal requirement for your business to move goods between Great Britain (England, Scotland, and Wales) and any other country, which now includes all the member states of the EU. The **GB EORI** is used exclusively for declarations submitted to the UK authorities, such as the **customs declarations UK** businesses need to file when exporting goods.
What is an EU EORI number?
An **EU EORI** is an EORI number issued by the customs authority of one of the 27 EU member states. These numbers start with the country code of the issuing state (e.g., „PL” for Poland, „DE” for Germany, „FR” for France). Following **Brexit**, the EU no longer recognizes UK-issued **GB EORI** numbers for its own customs procedures. Therefore, when your goods arrive at an EU border for clearance, the import declaration submitted to the EU customs authority must include a valid **EU EORI** number.
The bottom line is simple but critical for all UK traders: To trade with the EU, UK companies now need both a GB EORI for UK customs and an EU EORI for EU customs.
A practical example: shipping from the UK to Poland
To illustrate why both numbers are essential, let’s follow a shipment from a UK company in Manchester to a business customer in Warsaw, Poland.
- At the UK Border (Export): Before the truck leaves Manchester, your company or your freight forwarder must submit an electronic export declaration to the UK’s HMRC customs system. This declaration is a legal requirement for the goods to leave the country. This declaration must quote your company’s GB EORI number.
- At the Polish Border (Import): When the truck arrives at the Polish border, an electronic import declaration must be submitted to the Polish customs authorities to clear the goods for entry into the EU. This declaration must quote your company’s EU EORI number.
If you only have a **GB EORI**, your shipment will be stopped at the Polish border because the EU import declaration will be rejected. If you only have an **EU EORI**, your shipment won’t even be able to legally leave the UK. You must have both for the transaction to be completed.
How UK companies can get an EU EORI number in Poland
Now that the need for an **EU EORI** is clear, the next question is how to get one. As a business based in a **third country**, a UK company must apply for an **EU EORI** in the first EU member state where it intends to lodge a customs declaration. For many UK businesses, Poland is an excellent and strategic choice for this registration.
- Efficiency and Speed: The Polish customs authorities are known for their fast processing of EORI applications. A correctly submitted application can be approved in just 1-3 business days, allowing you to become customs-ready very quickly.
- Strategic Gateway: Poland is a major logistics hub and a key entry point for goods into the EU’s eastern and central regions. Aligning your EORI registration with your logistical operations makes practical sense.
- Full EU-Wide Validity: Crucially, an **EU EORI** number obtained in Poland is valid for customs clearance in all 27 EU member states. You can use your Polish-issued EORI to clear goods in France, the Netherlands, or any other EU country.
The process involves a digital application on Poland’s PUESC customs platform and requires the submission of specific company documents, such as your certificate of incorporation, which must be translated into Polish by a sworn translator.
Conclusion: adapting to the new rules of UK to EU trade
The era of **post-Brexit trade EORI** rules has created a new compliance landscape that UK businesses must adapt to. The most fundamental change for **EORI number for UK companies** is the non-negotiable „two-EORI” requirement: you need a **GB EORI** for all UK customs filings and a separate **EU EORI** for all EU customs filings. Understanding this distinction is essential for avoiding costly delays, seized shipments, and supply chain disruptions. Proactively securing your **EU EORI** is one of the most important steps a UK business can take to navigate the new realities of **UK to EU trade** and maintain a strong, competitive position in the European market.
