AI agents for business finance: what they can and can't do
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The short answer
Yes, if you import goods from Nigeria into Great Britain as a business. GOV.UK says you need an EORI number starting with GB to import into England, Wales or Scotland, and it is usually issued immediately online, or within up to 5 working days if HMRC runs checks. You do not need one for goods that are not controlled and are for your personal use only.
An EORI number (Economic Operators Registration and Identification) is the reference customs uses to identify you on every import and export declaration. Without one, a customs agent cannot clear your consignment of ogbono, ankara or shea butter in your name. Getting it is one of the first steps, and one of the simplest.
Who needs a GB EORI number
GOV.UK says you may need an EORI number if you move goods between Great Britain and another country, and its import step by step is direct: get an EORI number that starts with GB to import goods into England, Wales or Scotland. You do not need one if the goods are not controlled and are for personal use only.
| Situation | EORI needed? |
|---|---|
| Sole trader importing foodstuff from Lagos to sell at a market | Yes, GB EORI |
| Limited company importing fabric for an online shop | Yes, GB EORI |
| Bringing gifts and food for your own family in your luggage | No, if not controlled and for personal use |
| Goods going to Northern Ireland | An XI EORI as well, which needs a GB number first |
| A Nigerian business with no UK presence selling to UK customers | Usually appoints someone in the UK to deal with customs |
Your business usually needs premises in the country you move goods to or from. If you are not eligible, GOV.UK says you appoint someone to deal with customs for you, and that person gets the number instead.
What HMRC asks for
You apply online through HMRC's customs registration service, signing in or creating sign-in details. The GOV.UK apply page lists:
- Your Unique Taxpayer Reference (UTR); you can look it up if you have lost it
- Your business start date and SIC code, both on the Companies House register for a company
- Your VAT number and its effective date, if VAT registered
- Your National Insurance number, if you are an individual or sole trader
A sole trader who has never filed Self Assessment may not have a UTR yet. Register for Self Assessment first, as you will need it for the business anyway. If you set up a company, choose a SIC code that matches importing; see SIC codes for a company importing Nigerian goods.
How long it takes and what it costs
GOV.UK says a GB number is issued immediately unless HMRC needs to run checks, in which case it can take up to 5 working days. The apply page states no fee; you should not pay a third-party site to get one. The number starts with GB. If you register for VAT later, tell your customs agent: GOV.UK says postponed VAT accounting needs your VAT registration number on the import declaration, and VAT is recorded against your EORI.
What an EORI does not do
An EORI identifies you; it does not authorise any product. Food from Nigeria still needs food business registration, the correct commodity code, and for high-risk products, a border control post and IPAFFS pre-notification. See the rules for importing Nigerian foodstuff and how to check the duty.
Common mix-ups
- Using a supplier's or a friend's number. The EORI on the declaration identifies the importer. If it is not yours, the import is not recorded against your business, which matters for your VAT and customs records.
- Thinking the courier's number covers you. Couriers make declarations, but for business goods in your name they need your EORI.
- Confusing EORI with VAT. You can have an EORI without being VAT registered. VAT registration depends on your turnover, not on importing.
- Northern Ireland. If any goods go to Northern Ireland, GOV.UK says you need an XI number too, which requires a GB number first and proof of a permanent business establishment in Northern Ireland.
Keep the EORI confirmation with your business records. Your forwarder and customs agent will need it for the declaration, so have it ready when you place the first order.
Steps
- Get your UTR, or register for Self Assessment or as a company first.
- Note your SIC code and business start date.
- Apply for a GB EORI on GOV.UK and keep the confirmation.
- Give the number to your customs agent and freight forwarder.
- If you are VAT registered, ask your agent to use postponed VAT accounting; see import VAT and PVA.
Where Pryme fits
Once the number is sorted, paying the Nigerian supplier is the next task. A Pryme Business Account holds pounds and naira, and invoicing and verifiable receipts keep the paper trail your agent and accountant will ask for.
Questions people ask
Is an EORI number free?
The GOV.UK apply page does not mention any fee. Apply directly through GOV.UK rather than through paid intermediaries.
How long does it take to get an EORI number?
GOV.UK says it is usually issued immediately, or up to 5 working days if HMRC needs to run checks.
Do I need an EORI to bring food from Nigeria in my luggage?
No, not for goods that are not controlled and are for personal use. Personal food limits still apply.
My courier says they will handle customs. Do I still need an EORI?
For business imports in your name, the declaration needs your EORI. A courier or agent makes the declaration using it.
Sources
- GOV.UK: Get an EORI number (updated 23 Oct 2026) · accessed Oct 2026
- GOV.UK: Get an EORI number, apply for a GB EORI number (updated 23 Oct 2026) · accessed Oct 2026
- GOV.UK: Import goods into the UK, step by step (updated 21 Oct 2026) · accessed Oct 2026
- GOV.UK: Check when you can account for import VAT on your VAT Return (updated 16 Jun 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.