To send goods from Great Britain to the EU, a business needs two things before the van leaves: an EORI number, which identifies it to customs, and a commercial invoice, which describes the goods and their value. This guide from First Choice Transportation Ltd explains both, with a checklist of what the invoice must include.
Office: 020 8202 2008 · WhatsApp: 07507 612919
✓ Registered company 15276847 ✓ VAT registered ✓ £20,000 goods in transit cover ✓ £2m public liability ✓ Open 24/7
Get a price in minutes
An EORI number (Economic Operators Registration and Identification number) is the identity number customs authorities use for any business moving goods into or out of a country. Every import and export declaration carries it, so customs know who is responsible for the goods.
Without one, a business cannot make a customs declaration, and goods sent to the EU are likely to be held at the border.
| Number | Starts with | Needed for |
|---|---|---|
| GB EORI | GB | Moving goods between Great Britain and any other country, including the EU, or to Northern Ireland or the Channel Islands |
| XI EORI | XI | Some movements to and from Northern Ireland: see our Northern Ireland guide |
| EU EORI | The EU country’s code | Issued by an EU country to businesses established there, such as your customer importing the goods |
A UK EORI number for a VAT-registered business usually follows the pattern GB, then the VAT number, then 000.
You apply online on GOV.UK, signed in with a Government Gateway account. You need:
A GB EORI number is usually issued straight away, or within 5 working days if HMRC needs to make checks. Do I need an EORI number as a private individual? Not for personal belongings that are not controlled goods. (GOV.UK, checked October 2026.)
A commercial invoice is the document that tells customs what is being sent, who is sending and receiving it, and what it is worth. Customs use it to work out the duty and VAT due when the goods arrive, so it travels with the goods and is used for the export declaration in the UK and the import declaration in the EU.
It is needed even when the goods are not being sold, for example samples, repairs or goods moving between two offices of the same company. In that case it shows the value for customs purposes.
| Field | What to write |
|---|---|
| Sender (exporter) | Business name, address, EORI number and VAT number |
| Receiver (importer) | Business name, address and, for a business, its EORI number |
| Invoice number and date | Your own reference |
| Description of goods | Plain, specific description of each item, not “parts” or “samples” |
| Commodity code | The tariff code for each item |
| Quantity, weight and value | Number of units, net and gross weight, unit and total value, currency |
| Country of origin | Where each item was made |
| Incoterms | Who pays the duty and transport costs, e.g. DAP or DDP |
| Reason for export | Sale, sample, repair, return or gift |
| Signature and declaration | A statement that the information is true, signed and dated |
Most accounting software can produce a commercial invoice template with these fields.
A proforma invoice is issued before a sale, as a quote or a request for advance payment. A commercial invoice records the actual sale and the goods being shipped. For customs, the commercial invoice is the one that counts. A proforma invoice is used only where there is no sale, such as samples or goods sent for repair, and then it must show a realistic value.
When you book a European courier with First Choice Transportation Ltd, you can prepare the customs paperwork yourself or through your own customs agent, or we can prepare it for you at an extra cost, quoted when you book. Either way, we need your EORI number and the commercial invoice before the goods are collected.
Rules change: check GOV.UK or your customs adviser before you send. Call 020 8202 2008 or get a quote.
No. They are separate registrations: a VAT number is for VAT returns, an EORI number is for customs. For a VAT-registered business the GB EORI number usually looks like the VAT number with GB in front and 000 at the end, but you still have to apply for it, and businesses that are not VAT registered can get one too.
A business sending goods to the EU needs one, because customs declarations cannot be made without it, and a load without one is likely to be held at the border. Individuals sending personal belongings that are not controlled goods do not need an EORI number. If in doubt, check GOV.UK before the goods are collected.
A GB EORI number is usually issued immediately when you apply online, or within 5 working days if HMRC needs to make checks. An XI EORI number for Northern Ireland takes up to 5 days and needs a GB EORI number first. Apply before you book the delivery, not on the day.
Yes. For deliveries to the EU we can prepare the customs paperwork at an extra cost, quoted when you book, or you can arrange it yourself or through your own customs agent. Either way, we need the commercial invoice and your EORI number before collection. Call 020 8202 2008 to discuss your delivery.
