Preparing for Brexit – EORI Number

This advice is for artists based in Northern Ireland who will be exporting goods after 1st January 2021. 

You will need one of two different EORI numbers (or both) if you:

  • plan to export goods to non-EU countries (including GB – England, Scotland, and Wales)
  • plan to export goods to the EU

You do not need an EORI number to ship goods to Ireland only.

Get an EORI number

You currently need an EORI number to move goods between the UK and non-EU countries (before 1st January 2021).

From 1 January 2021 you will need one to move goods between Great Britain (England, Scotland and Wales) and the EU. You may also need one if you move goods to or from Northern Ireland.

If you do not have an EORI, you may have increased costs and delays. For example, if HM Revenue and Customs (HMRC) cannot clear your goods you may have to pay storage fees.

UK Government information: https://www.gov.uk/eori

NI business information: https://www.nibusinessinfo.co.uk/content/get-eori-number 

 

The follow information is from NI Business Info: 

If you move goods to or from the EU

From 1 January 2021 you’ll need an EORI number to move goods between the UK and the EU.

Apply for your EORI number in advance. It can take up to a week to get one.

You’ll not usually need an EORI number if you only:

  • provide services
  • move goods between Northern Ireland and Ireland

If you use a post or parcel company they’ll tell you if you need an EORI number.

You’ll need an EU EORI number if your business will be making customs declarations or getting a customs decision in the EU. Get this from the customs authority in the EU country where you submit your first declaration or request your first decision.

If you move goods to or from Northern Ireland

From 1 January 2021 you’ll need an EORI number that starts with XI to:

  • move goods between Northern Ireland and non-EU countries
  • 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 do not have one, apply for an EORI number that starts with GB as soon as possible.

If you already have an EORI number that starts with GB and HMRC thinks you need one that starts with XI, they’ll automatically send you one in mid-December 2020.

To get advice on moving goods between Great Britain and Northern Ireland sign up for the Trader Support Service. If you sign up your business before 23 November, this will also ensure you’ll be sent an EORI starting with XI.

If you already have an EORI

From 1 January 2021 you’ll need an EORI number that starts with GB to move goods to or from the UK.

Check your EORI number. Apply for a new one if yours does not start with GB.

Before you apply

To apply you may need your:

  • VAT number and effective date of registration – 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 at: https://www.tax.service.gov.uk/customs/register-for-cds/are-you-based-in-uk 

 

If you have any problems signing up through the government gateway, you can use this form to contact the team directly – https://www.tax.service.gov.uk/shortforms/form/EORIContact 

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.

If you sign up your business before 23 November, this will also ensure you’ll be sent an EORI starting with XI.

Apply online at: https://www.gov.uk/guidance/trader-support-service 

 

You will need to find out the commodity codes for the products you intend to ship, so it is worth spending some time researching these in advance of making the application.

Commodity codes

https://www.trade-tariff.service.gov.uk/sections

 

Further Import/Export information:

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