UK businesses trading with the EU will need a UK EORI number to continue trading in the event that the UK exits the EU without a deal.
In the event that the UK exits the EU without a deal, from 11pm GMT on 29 March 2019, many UK businesses will need to apply the same processes to EU trade that apply when trading with the rest of the world.
This guidance is relevant to businesses that are established in Great Britain, the Channel Islands or the Isle of Man and import to or export from the EU. If you fall into this category and do not have an Economic Operator Registration and Identification (EORI) number, you should register for one now.
However, if you only import or export goods with Ireland across the Northern Ireland–Ireland land border, you do not need to take any of the actions set out here. Instead, you can disregard it. We will write to you again with information about the arrangements for trading with Ireland as soon as we can.
HMRC has written to businesses setting out 3 things they should do as part of preparing for no deal. If you have not yet had the letter in the post you can read it here. You do not need to contact HMRC directly.
UK businesses trading goods outside the UK
If you are a trader in Northern Ireland and you only import or export goods with the Republic of Ireland across the Northern Ireland–Ireland land border, then you do not need to take any of the actions set out in this guide.
You need a UK EORI number to:
- trade goods into or out of the UK
- apply to be authorised for customs simplifications
If you plan to continue to trade with the EU after 29 March 2019, and you do not already have an EORI number, you should register for one now.
How to register for an EORI number
If you’re VAT-registered you should complete the application for Economic Operator Registration and Identification (EORI) form.
If you are not VAT-registered you should complete one of the forms below:
- if you’re an importer (including if you import and export) use the imports application for an Economic Operator Registration and Identification (EORI) number
- if you export only use the exports application for an Economic Operator Registration and Identification (EORI) number
It should not take you more than 10 minutes to fill in the form online. When you have done so, submit the form electronically and it will be returned to HMRC.
When you receive your EORI number, please always use it when contacting HMRC about customs.
Information you’ll need to apply for an EORI number
If you’re VAT-registered and are using the EORI form for VAT-registered traders, you’ll need your VAT registration number and the name under which your business is registered for VAT.
If you’re not VAT-registered and are using the EORI import or EORI export form, you’ll need the following information at hand before registering:
- an address in the United Kingdom
- an email address
- your date of birth
- your National Insurance number
For businesses that are partnerships, you will need to provide the following information for each individual partner:
- date of birth
- your National Insurance number
For businesses that are registered as a company you’ll need the following:
- Company Registration Number
- company incorporation date - the date your company came into being
- country of incorporation, for example, the United Kingdom
If you’re a registered charity, you’ll need the following:
- your registered charity number
- country of registration, for example, the United Kingdom
If your business has a parent or holding company, they must apply for you.
After you’ve registered
You’ll get your EORI number by email, usually within 3 working days. Check your spam folder if it’s not in your inbox. It can occasionally take longer than 3 days to process if there are high volumes so please do not contact HMRC during this time. If HMRC has any query, HMRC will contact you.
Contact the EORI team at HMRC to get help.
You will need this number to apply to be authorised for customs simplifications. You’ll also need this number for software to submit declarations from 11pm GMT on 29 March, or to give to your agent to make these declarations on your behalf.
You can find out about simplifications that might be relevant to your business.
HMRC wants to ensure that traders have access to the right authorisations ahead of 29 March to ensure trade can keep flowing.
We’ll be publishing further information in January 2019 specifically for importers, exporters, carriers, and port operators who trade with the EU through roll on roll off locations. This will include new and temporary easements to support continued trade fluidity at these locations.