How are the EORI numbers structured?
All UK EORI numbers start with the letters GB. Most are followed by a twelve digit number based on the EO’s nine digit VAT number with a three digit suffix number at the end, for example GB123456789000. This meant that over 98 per cent of existing TURN holders including Pseudo TURNs, were given an EORI number which was exactly the same as their previous TURN. Most UK EORI numbers end 000. However some numbers relating to VAT Group Registrations, where each EO is a separate legal entity, will end in a three digit suffix other than 000. The structure of the UK EORI number is the same for UK EOs who are not registered for VAT or EOs who are not established in the customs territory of the community. Exceptions: N numbers – There were a small number of TURNs starting with the letter ‘N’ followed by twelve digits. Under EORI, N numbers are now preceded by GB followed by their previous TURN for example GBN123456789000. GD numbers – Previously the holders of GD numbers also had a VAT/TURN numb
