Only legal business entities (eg sole proprietors, partnerships or companies) can be assigned an Economic Operator Registration and Identification (EORI) number.
Identifying branches and divisions under the EORI scheme
Measures have been put in place to identify individual branches or divisions under EORI. This will involve HM Revenue & Customs (HMRC) setting up two Additional Information Statement Codes at header level in Box 44 of the C88 declaration. These codes will be BR followed by a three-digit numeric code for importers/exporters and AG followed by a three-digit numeric code for agents/declarants.
You can call the HMRC Excise & Customs Helpline on Tel 0300 200 3700 for further advice.
Important: UK businesses that import or export (physical goods) with the EU will need a UK EORI number to continue trading if the UK leaves the EU with no deal. Businesses that are VAT registered will automatically be issued an EORI number, but micro businesses still need to register themselves.
Read the latest UK government guidance on whether you will need a UK EORI number to trade within the EU and how to get one.