🕒 Article read time: 2 minutes
Urgent information for businesses that move goods to Northern Ireland
Earlier this year, HMRC wrote to businesses with GB addresses who hold an XI Economic Operators Registration and Identification (EORI) number issued before 14 September 2021 to confirm whether they have a permanent business establishment (PBE) in Northern Ireland (NI) or if they still need their XI EORI number for any of a limited list of customs activities.
Since 31 July 2023 HMRC has now started removing XI EORI numbers from businesses who told HMRC they do not need them or did not respond to these letters. Removal of XI EORIs will continue to take place in phases over the course of August.
HMRC has taken steps to ensure that the removal of these XI EORIs should not cause any disruption to the physical movement of goods. This includes the phased approach to the removal of XI EORIs over a three-week period, and ongoing assessment of impacts.
HMRC has also worked closely with the Trader Support Service (TSS), to ensure that anyone likely to be impacted will be identified and the relevant declarations corrected, to prevent failures or error messages.
In the event of your business being impacted by unforeseen disruption, it is important to make HMRC aware by contacting them on 0300 322 9434 so that steps can be taken to address any problems.
Businesses are legally required to have an XI EORI number or an EU EORI number if they wish to be named as the ‘declarant’ on import or export declarations in NI (or an EU country). However, businesses without an XI EORI number are still able to move goods into and out of NI, provided they use an ‘indirect representative’ that is established in NI or the EU. For movements into Northern Ireland, a business can use or continue to use the TSS, which can be accessed free of charge.
Businesses that subsequently discover that they need an XI EORI for a limited number of customs activities as set out below, or have a permanent business establishment in NI, will be able to have their XI EORI number restored within five working days by reapplying for it at www.gov.uk/eori/apply-for-eori.
You can find out more here.
Published On: 03/08/2023 13:00:00
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