UK export procedures for goods: EORI, classification, duties, export licences, importer authorisations, rules of origin and customs declarations (Great Britain and Northern Ireland)

Published by a LexisNexis International Trade expert

Practice notes

This Practice Note offers practical guidance on exporting goods from the UK to any destination outside the UK...

Introduction

This Practice Note sets out guidance on the permanent export of goods from:

England, Wales or Scotland to any country beyond the UK, or
Northern Ireland to any country outside the UK and the EU

Obtain an EORI number

When the UK was part of the EU, it followed the Union Customs Code. By virtue of the European Union (Withdrawal) Act 2018, the UK continues to apply that Code and its regulations. The Code established a system under which traders interacting with customs and tax were assigned a unique identification number, enabling them to lodge declarations or apply for customs simplifications, approvals or decisions. From 11 pm on 31 December 2020, the UK uses the EORI number. EORI numbers have a ‘GB’ prefix for exports from England, Wales and Scotland, and an ‘XI’ prefix for those from Northern Ireland. Traders intending to export goods from the UK therefore require an EORI number...

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Web page updated on 22/05/2026

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