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Impact assessment

European Union Economic Operator Registration and Identification (EU EORI) Acceptance on Customs Declarations Service (CDS) and Goods Vehicle Movement Service (GVMS) — Screening Equality Impact Assessment

Published 6 July 2026

Project objectives

This project will deliver the functionality across HM Revenue and Customs (HMRC) systems CDS and GVMS, so that an EU prefixed Economic Operator Registration Identification (EORI) number can be accepted on a declaration.

This will impact the following areas:

  • declarations
  • authorisations
  • guarantees
  • licences
  • Duty Deferment Accounts (DDA) and Other Payment Types
  • UK Internal Market Scheme (UKIMS)
  • Entry In Declarant Record’s (EIDRs)

Customer groups affected

The customer groups affected are:

  • any EU EORI holders using a Great Britain (GB) EORI as a workaround
  • Northern Ireland (XI) EORI holders who have an establishment in the EU

What customers will need to do

What customers need to do as a result of the change

  • they will need to ensure they use their EU EORI when submitting declarations and using finance accounts such as Duty Deferment Accounts and UK-issued Customs Comprehensive Guarantee (CCG) authorisation
  • Northern Ireland traders who have a current EU EORI number will need to use this when submitting declarations via the Customs Declaration Service (CDS)
  • traders who are currently using a GB EORI workaround will need to subscribe to CDS using their EU EORI, following deployment of the project
  • any traders holding an XI EORI with a business established in the EU will need to use their EU EORI

How customers will access this service

Customers will be able to access this service through the Customs Declaration Service (CDS).

When customers need to do this

This service will be active from 6 July 2026.

Assessing the impact

We assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act:

  • racial groups
  • sex
  • gender reassignment
  • sexual orientation
  • religion or belief
  • pregnancy and maternity
  • marriage and civil partnership
  • people with dependents and those without
  • political opinion (for Northern Ireland only)

There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups (listed above).

The following equality impacts were identified:

Disability

Impact on customers

Traders will need to apply for an EU EORI in their relevant member states. However, some traders may not be able to subscribe to CDS digitally due to disability or require additional support and guidance to complete the process.

Proposed mitigation

A contact number is available for traders who may require a reasonable adjustment such as extra support from the call handler, for example, completion of the application form on the trader’s behalf. Traders can also use the government website for more information.

The guidance has been assessed and meets the standards of the Web Content Accessibility Guidelines (WCAG)/Government Digital Services (GDS).

Age

Impact on customers

Some customers may be unable to subscribe to CDS using their EU EORI digitally, due to their age or require additional support and guidance to complete the process.

Proposed mitigation

A contact number is available for traders who may require extra support from the call handler, for example, completion of the application form on the traders’ behalf.

People who use different languages (Including Welsh Language and British Sign Language)

Impact on customers

Some customers may find it challenging or require additional support to subscribe to CDS using their EU EORI, due to the language barrier.

Proposed mitigation

We do not have the data on the number of traders whose first language is not English.

Traders can use a translator to support them with their declarations.

Content on GOV.UK is available in English and Welsh.

Opportunities to promote equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.

None have been identified.

A full equality impact assessment is not recommended.