
With Import Control System 2 (ICS2) now in force for road freight, the rules for moving goods into the European Union have tightened. For GB hauliers and logistics providers, one of the most common confusion points is the Economic Operators Registration and Identification (EORI) number.
If you are moving accompanied freight into the EU, relying solely on your GB EORI number is no longer enough.
This guide explains the specific EORI requirements for ICS2 and provides step-by-step instructions on how to apply based on your first point of entry.
The Short Answer: Yes.
GB hauliers need a valid EU (or XI) EORI number to import accompanied freight into the EU for ICS2.
Your standard GB EORI number is required for UK export declarations, but it is not recognised by the EU safety and security system (ICS2) for the Entry Summary Declaration (ENS).
The "One Number" Rule
You must apply for only one EU or XI EORI number. This single number is valid for all EU member states.
- Do not apply for a separate EORI in every country you visit.
- Do apply in the country where you will make your first entry or where your customs formalities usually take place.
Example: If your first shipment is entering Northern Ireland, you should apply for an XI EORI number. Once you have this XI number, you can use it for later trips to France, the Netherlands, or any other EU country.
Where Should You Apply? (First Point of Entry)
You must obtain your EORI from the customs authority of the territory you will first be importing into. Below are the application processes for the most common entry points. For a fuller walk-through, see How to Apply for an EU EORI Number for ICS2.
1. Northern Ireland (XI EORI)
If you move goods into or out of Northern Ireland, you need an XI EORI. This is often the easiest route for UK businesses as it is linked to HMRC systems.
- Who should apply: Businesses moving goods into or out of Northern Ireland.
- Prerequisite: You must have a GB EORI number before applying for an XI number.
- Timeline: Processing usually takes up to 5 working days.
- How to apply: Apply for an XI EORI via GOV.UK
2. France (FR EORI)
- Who should apply: Importers whose first point of entry into the EU is France, or companies headquartered there.
- How to apply: Apply online through French Customs' SOPRANO EORI service. You will need to submit key company details and VAT information.
- Link: France EORI guidance and application
3. The Netherlands (NL EORI)
- Who should apply: Hauliers where the Netherlands is the first port of entry (e.g. entering via Rotterdam or Hook of Holland).
- How to apply: Dutch Customs has an English application form for businesses headquartered outside the EU. Fill it in, print and sign it, and post it to the address on the form.
- Link: Netherlands EORI guidance and application
4. Spain (ES EORI)
- Who should apply: Businesses bringing goods first into Spain.
- How to apply: Applications are processed via the Tax Agency (Agencia Tributaria).
- Link: Spain EORI guidance and application
5. Belgium (BE EORI)
- Who should apply: Companies submitting their first customs declaration in Belgium (e.g. entering via Zeebrugge).
- How to apply: Belgium provides a specific PDF form for EORI requests from non-EU companies.
- Link: Belgium EORI application form (PDF)
6. Ireland (IE EORI)
Ireland has a specific manual process for non-EU applicants. You must contact the eCustoms Helpdesk directly.
- Who should apply: Goods first entering the EU via the Republic of Ireland.
- How to apply: Send an email to ecustoms@revenue.ie.
Make sure your email includes the following:
- Full company name
- Address
- Phone number and email address
- Type of business activity (e.g. haulage, forwarding)
- Legal business type (e.g. Ltd, sole trader)
- Name of the contact person for the application
- Irish VAT number (if registered)
- Other EU member state VAT numbers (if applicable)
- Statement A: Confirmation you have not applied for an EORI in another member state.
- Statement B: Confirmation that Ireland is your first point of entry.
Final Step: Validate Your Number
Once you have received your new XI or EU EORI number, do not assume it is active immediately. Before your driver leaves for the port, verify the number.
You can check if your number is valid and active on the official European Commission database: Check the EU EORI validation website
Questions
Do GB hauliers need an EU EORI for ICS2?
Yes. GB hauliers need a valid EU (or XI) EORI number to import accompanied freight into the EU. The GB EORI is not recognised by ICS2 for the Entry Summary Declaration (ENS).
Do I need a separate EORI for every EU country?
No. Apply for only one EU or XI EORI number, in the country where you will make your first entry. That single number is valid for all EU member states.


