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:

• gov.uk/…/apply-to-import-goods-temporarily-to-the-uk-or-eu
• gov.uk/…/…temporary-admission#goods-for-exhibitions-or-sale

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

For information for artists based in the Republic of Ireland moving goods to Northern Ireland and Great Britain click here.

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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.

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

• EORI Numbers: https://www.gov.uk/eori
• Contact the EORI team: https://www.tax.service.gov.uk/shortforms/form/EORIContact 
• Trader Support Service: http://www.tradersupportservice.co.uk/ 

Further Import/Export information:

• https://www.gov.uk/topic/business-tax/import-export