Who should apply?
- To continue trading with the EU, all exporters to the EU based in Great Britain, the Channel Islands or the Isle of Man will require an EORI number from 11pm GMT 29 March 2019 if the UK leaves the EU without a deal.
- This does not include traders exporting goods from Northern Ireland to Ireland; separate guidance will be issued by the UK government in due course for this scenario.
Effect
A UK EORI number will enable businesses:
- to trade goods into or out of the UK
- to apply to be authorised for customs simplifications;
- to use software to submit declarations.
How to Register
Each business entity will need to complete an online application form; and the forms vary depending on whether the entity is VAT registered and whether the entity is exporting or importing.
Required Information
- Partnerships: Each partner in a partnership will have to provide their dates of birth and their national insurance numbers
- Companies: the company registration number, incorporation date, and country of incorporation will be required. NB a parent or holding company must register on a subsidiary’s behalf
- Charities: the registered charity number and country of registration will be required
- All entities not VAT registered: an address in the UK, an email address, date of birth and national insurance number will be required.
Post-Registration
The EORI number will be sent via email, usually within 3 working days, but can be longer if HMRC are receiving a high volume of applications.
If you have any questions regarding EORI, please contact Ian Tucker, Partner.