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Brexit Information for Artists

UpdatedJuly 14, 2025

Now that the UK is no longer in the EU, there are new rules and regulations to understand. The most important change is in the use of Economic Operators’ Registration and Identification (EORI) numbers.

If you are a trader who imports or exports goods into or out of the European Union (EU), you will need an EORI number. This number is valid throughout the EU. It is used as a common reference number for interactions with the customs authorities in any Member State.

The biggest change as a result of Brexit is that EORI numbers are required for shipping between locations anywhere on the island of Ireland and Great Britain (England, Scotland and Wales).

Information for artists based in Northern Ireland

This advice is for artists based in Northern Ireland who will be moving goods in or out of Northern Ireland after 1st January 2021.

For broad information on trading and moving goods in and out of Northern Ireland, visit GOV.uk

Information on the temporary admission of goods for exhibitions can be found on:

This page includes information on:

  • Economic Operators’ Registration and Identification (EORI) numbers
  • Moving goods between Northern Ireland and the EU (including Ireland)
  • Moving goods between Northern Ireland and Great Britain (England, Scotland and Wales)
  • Useful links

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Economic Operators’ Registration and Identification (EORI) numbers (from GOV.uk)

You need an EORI number that starts with XI to:

  • move goods between Northern Ireland and non-EU countries (including Great Britain)
  • make a declaration in Northern Ireland
  • get a customs decision in Northern Ireland

To get an EORI number that starts with XI, you must already have an EORI number that starts with GB.

If you already have an EORI number from an EU country

You do not need an EORI number starting with XI. You may still need an EORI number starting with GB to use some UK customs systems.

If you’re established in Northern Ireland, you should use an EORI number starting with XI instead of an EORI number from an EU country.

If you already have an EORI number starting with GB

You need to apply for an EORI number that starts with XI if you have not already received one from HMRC in the post. It takes 5 to 10 minutes to apply.

You’ll get your EORI number that starts with XI within 4 working days.

If you do not have an EORI number starting with GB

You can apply for an EORI number that starts with GB and one that starts with XI at the same time.

You’ll get your EORI number that starts with XI within 4 working days.

Get advice if you move goods between Great Britain and Northern Ireland

Sign up for the Trader Support Service to get advice on EORI numbers and moving goods between Great Britain and Northern Ireland. The service is free if you trade with Northern Ireland.

Before you apply

To apply you need your:

  • VAT number and effective date of registration (if you’re VAT registered) – these are on your VAT registration certificate
  • National Insurance number – if you’re an individual or a sole trader
  • Unique Taxpayer Reference (UTR) – find your UTR if you do not know it
  • business start date and Standard Industrial Classification (SIC) code – these are in the Companies House register
  • Government Gateway user ID and password

If you need a Government Gateway user ID, use either:

  • the one for your business or organisation
  • your own if you’re applying as an individual

If you do not already have a user ID, you’ll be able to create one when you apply.

Apply for an EORI number It takes 5 to 10 minutes to apply for an EORI number. You’ll get it either: straight away within 5 working days (if HMRC needs to make more checks) Apply online here.

What you need to know

You can check the status of an application you have already made.

You may have to wait 48 hours to use your EORI number for customs declarations in the Customs Handling of Import and Export Freight (CHIEF) system.

Forgotten or lost EORI number

You can contact the EORI team online.

Other problems getting an EORI number

You can contact the EORI team online or by phone.

Telephone: 0300 322 7067
Monday to Friday, 08:00 to 18:00 (closed bank holidays)

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Moving goods between Northern Ireland and the EU (including Ireland)

Moving goods between Northern Ireland and the EU is not currently subject to the same restrictions as to the rest of the UK. No additional paperwork is required and shipping is not subject to customs clearance.

Regulations for trade and shipping between the EU and Northern Ireland is covered in the Brexit agreement by the Northern Ireland Protocol, which is intended to make trade within the island of Ireland smoother.

The NI Protocol will last until the end of 2024 when it needs to be renewed in order for it to stay in place. Without an extension of the NI Protocol or similar legislation after 2024, there may be significant barriers to trade and shipping.

Read more about the Northern Ireland Protocol here.

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Moving goods between Northern Ireland and Great Britain (England, Scotland and Wales)

EORI Number

You will need an XI EORI number to move goods between Northern Ireland and Great Britain . See information above about obtaining an XI EORI number.

Trader Support Service

If you move goods between Great Britain and Northern Ireland the Trader Support Service will guide you through any changes due to the implementation of the Northern Ireland Protocol.

Sign up for the Trader Support Service

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Useful links

Further Import/Export information:

Information for artists based in Ireland

Comprehensive information on trading with the UK can be found on GOV.ie here

Information on the temporary admission of goods for exhibitions can be found on Revenue.ie here

You can also contact the Revenue directly on their Customs Brexit Helpline at 01 7383685 or brexitqueries@revenue.ie

This page includes information on:

  • Moving goods between Ireland and Northern Ireland
  • Moving goods between Ireland and Great Britain (England, Scotland and Wales)
    • Practical steps you can take
    • Customs Declarations
    • VAT
  • Useful links

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Moving goods between Ireland and Northern Ireland

Moving goods between Ireland and Northern Ireland is not currently subject to the same restrictions as to the rest of the UK. No additional paperwork is required and shipping is not subject to customs clearance.

Regulations for trade and shipping between Ireland and Northern Ireland is covered in the Brexit agreement by the Northern Ireland Protocol, which is intended to make trade within the island of Ireland smoother.

The NI Protocol will last until the end of 2024 when it needs to be renewed in order for it to stay in place. Without an extension of the NI Protocol or similar legislation after 2024, there may be significant barriers to trade and shipping.

Read more about the Northern Ireland Protocol here.

Find out more about trading with Northern Ireland on Revenue.ie here.

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Moving goods between Ireland and Great Britain (England, Scotland and Wales)

Practical steps you can take (from GOV.ie)

  • If you trade with the UK, there are steps outlined below that you can take now to ensure that any potential disruptions to your business are reduced:
  • Look at your supply chain (including raw ingredients) and assess how it will be impacted. You can read more about your supply chain here.
  • Get a customs registration number, which is called an Economic Operators Registration and Identification (EORI) number. This is a common reference number for interactions with customs authorities in EU Member States and is valid throughout the EU. You can get an EORI number using Revenue’s online services section.
  • Make sure you understand the customs rules, procedures and obligations that will apply to you and your trade with and through GB from 1 January 2021. This includes classifying the goods that you import or export for customs purposes. You should also consider the implications of Rules of Origin , on your exports and imports. Businesses can sign up for Enterprise Ireland’s Customs Insights ; this short online programme aims to give businesses a good understanding of the key customs concepts, documentation and processes required to succeed after the transition period.
  • Check if your products are transported using wood packaging or pallets and, if so, ensure that the wood is International Standard for Phytosanitary Measure No. 15 (ISPM15) compliant.
  • Decide how you will handle your customs formalities. These can be managed in-house or you can engage a customs broker or agent to act on your behalf. Either option requires planning and time.
  • Talk to the business that moves your goods for you as they will need new information from you to avoid delays in moving goods to and through GB. Incomplete or inaccurate information will lead to delays, which could cost you money.
  • You may have to pay import duties (customs duty, VAT and excise) when you bring goods in from GB. Plan for this from a cash flow point of view. Please note that customs duties must be paid at the point of entry for goods to be released, unless you have been approved for a simplified customs procedure or have a deferred payment authorisation in place. Likewise, for those exporting goods to GB these may become subject to customs formalities on importation in Britain. You are advised to contact the UK’s Revenue and Customs authority, HMRC , for further detail.
  • Engage with any trade representative body of which you are a member. They can assist you in preparing for Brexit.
  • Contact your local Chamber for information on Incoterms , an internationally recognised set of rules that are used in international and domestic contracts for the sale of goods, developed and maintained through the International Chamber of Commerce .

An overview of the key steps for moving your goods through ports in Ireland can be found here .

Customs Declarations

  • All goods being shipped to GB will require a customs/export declaration (CN23) form to be filled out.
  • These will be filled out at the point of shipping either at your local post office or with your courier.
  • Goods may be subject to import duties that will be payable by the person receiving them.
  • More information on customs procedures for trading with GB can be found on Revenue.ie here.

VAT

Goods: For traders who may have VAT liabilities in the UK after the transition period

  • Check the UK VAT requirements here.
  • Check to see if you need to register for VAT in the UK or another EU Member State as a result of changes e.g. if you previously used the Mini One Stop Shop to pay VAT due in the UK you will now need to register for VAT in the UK.

Useful links

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