Using an EORI number from an EU country for goods moving in and out of Northern Ireland
Find out how to use an EORI number from an EU country to move goods in and out of Northern Ireland if you’re a business established in the EU.
If your business is established in an EU country, you must use an EORI number from an EU country to move goods in and out of Northern Ireland. You must register with the customs authority in that country to get one.
You’ll need to use this for:
- full import and export declarations in the Customs Declaration Service (CDS)
- goods movements using the Goods Vehicle Movement Service (GVMS)
Find out more information about trading with the UK as a business based in the EU.
There are some exceptions. You should read the section ‘When you should still use your EORI number starting GB’ to check these.
Get your EORI number from an EU country
You will not be able to move goods using your EORI number from an EU country until you complete the following steps.
To register and subscribe your EORI number from an EU country to the Customs Declaration Service you’ll need to:
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Register with the customs authority in the EU country you are established in to get your EORI number (if you do not already have one) — check the list of national customs authorities on the European Commission website.
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Register for a new account using HMRC online services — this will be linked to your EORI number from an EU country.
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Subscribe to the Customs Declaration Service with your EORI number from an EU country before you can make full import or export declarations — you’ll automatically get a cash account.
Even if you have an existing account with HMRC online services, you still need to set up a new account with your EORI number from an EU country so you can then subscribe to the Customs Declaration Service.
When you should still use your EORI number starting GB
You should continue to use your EORI number starting GB if you:
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use the Trader Support Service (TSS) for movements in and out of Northern Ireland
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submit supplementary declarations after simplified declarations have been made with your EORI number starting GB, if your EORI number from an EU country was not active when the movement began
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are moving goods using the UK Internal Market Scheme (UKIMS) — read the section ‘If you are authorised under the UK Internal Market Scheme’
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use postponed VAT accounting (PVA) — read the section ‘if you are VAT registered in the UK’
Prepare to use your EORI number
If you are using a duty deferment account
If you already have a duty deferment account, you need to:
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Link your duty deferment account for moving goods in and out of Northern Ireland to your new EORI number from an EU country.
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Stop using your EORI number starting GB once you have set this up.
If you do not have a duty deferment account you can apply for a duty deferment account to use in Northern Ireland.
When you do not need a duty deferment account
You do not need your own duty deferment account if:
- a customs agent uses their duty deferment account on your behalf
- you use a Trader Support Service duty deferment account
If you want to use a multi member state authorisation
If you get approval from an EU customs authority to use a customs authorisation in Northern Ireland (this is multi member state authorisation), you can use this authorisation with your EORI number from an EU country to make full import and export declarations in Northern Ireland.
You need to contact customsauthorisations@hmrc.gov.uk if you are going to use this authorisation.
If you’re using an approval from an EU customs authority to use a customs authorisation or a duty deferment account in Northern Ireland, you will also need a Customs Comprehensive Guarantee (CCG) authorisation from the UK.
You cannot use a Customs Comprehensive Guarantee authorisation for Northern Ireland if it has already been set up in an EU member state.
Transferring or applying for a goods licence
If you’re using the Trader Support Service or using the UK Internal Market Scheme the following does not apply.
You’ll need to contact the department that issued the licence to either:
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transfer your current licence from your EORI number starting GB to your EORI number from an EU country
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apply for a new licence using your EORI number from an EU country if you need to keep the licence linked to your EORI number starting GB
Before you submit a full import or export declaration:
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allow enough time to update your licence details with your EORI number from an EU country or when applying for a new licence
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make sure your licence is associated with the EORI number being used on your declaration to avoid a rejection
Using your EORI number in the Customs Declaration Service
You should use your EORI number from an EU country when you make a full import declaration (including supplementary declarations) in the Customs Declaration Service for goods entering Northern Ireland.
You’ll need to enter your EORI number from an EU country into:
- data element 3/16 (importer identification number)
- data element 3/18 (declarant identification number)
If you’re sending a supplementary declaration after a simplified declaration was made with your EORI number starting GB, check if your EORI number from an EU country was active when the goods started moving.
If your EORI number from an EU country was active you can use it.
If it was not active, you must use your EORI number starting GB.
If you are using the UK Internal Market Scheme (UKIMS)
If you have UKIMS, you must use your EORI number starting GB associated with your UKIMS authorisation.
If you have UKIMS authorisation, use the EORI number associated with your UKIMS authorisation in field 3/16 (Importer Identification Number).
You can then move ‘not at risk’ goods from Great Britain (England, Scotland and Wales) into Northern Ireland and benefit from the simplified processes UKIMS offers.
If you’re not established in Northern Ireland
You must:
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give HMRC their EORI number starting GB with UKIMS authorisation
If you are established in both the EU and Northern Ireland
If you are established in both the EU and Northern Ireland and making the declaration yourself:
- use your EORI number from an EU country for field 3/18 (declarant identification number)
- use your EORI number starting GB with UKIMS authorisation for field 3/16 (importer identification number)
- include your name and address in field 3/15
These rules apply to Internal Market Movement Information and H1 customs declarations.
Using postponed VAT accounting
If you’re VAT-registered in the UK and making the declaration yourself:
- use your EORI number from an EU country in field 3/18 (declarant identification number)
- use your EORI number starting GB (linked to your UK VAT number) in field 3/16 (importer identification number) and your UK VAT number in field 3/40 (additional fiscal references identification number)
If you are using a customs representative for postponed VAT accounting, they’ll enter your EORI number starting GB in field 3/16 (importer identification number) and your UK VAT number in 3/40 (additional fiscal references identification number).
If you use the Goods Vehicle Movement Service
This does not apply to using the UK Internal Market Movements (UKIMS) entry in declarant’s records movements.
Before you use GVMS
Before you can use your EORI number from an EU country in the Goods Vehicle Movement Service for entry in declarant’s records movements you will need to:
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Register with your EORI number starting with GB (if you have not already done so).
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Sign in with this EORI number.
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Make sure there’s a valid Entry in Declarant’s Records (EIDR) authorisation linked to your EORI number from an EU country.
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Subscribe to the Customs Declaration Service with your valid EIDR authorisation linked to your EORI number from an EU country.
Once you sign in to GVMS
Once you have signed in to the Goods Vehicle Movement Service, to create a goods movement reference using a valid EIDR authorisation, you need to:
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Enter your EORI number from an EU country in the goods movement reference.
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Make sure that any third party (such as a haulier or agent, who creates goods movement references on your behalf) enters your EORI number from an EU country.
Sending or receiving business to business parcels
When you send or receive business to business parcels by express operators or couriers, make sure you give them the correct EORI number to move goods for you. For example, if you are moving goods into or out of:
- Northern Ireland — use your EORI number starting with XI
- Great Britain — use your EORI number starting with GB
- the EU — use your EORI number from an EU country
For goods authorised under UKIMS
For goods authorised under UKIMS, read the section ‘If you are using the UK Internal Market Scheme (UKIMS)’, or give us your EORI number from an EU country.
If you use your own duty deferment account
If you wish to use your own duty deferment account, you need to share those details with your express operator.
Using a declaration unique consignment reference (DUCR)
EORI numbers from an EU country can be between 3 and 17 characters long. For example, an EORI number from France might be FR1234567. You’ll need your EORI number from an EU country to create your DUCR.
For HMRC purposes the EORI part of the number must add up to 12 digits. So you will need to add enough zeros to the end of the EORI part of the number to make it 12 digits and then add your unique reference.
For example, 6FR123456700054321.
If your EORI number from a EU country is longer than 12 digits use only the first 12 characters in the EORI part of the number.
Your DUCR must be unique for each consignment.
Managing or cancelling EORI numbers
You can cancel your EORI number starting GB if you no longer need it.
You’ll need to sign in. If you do not already have sign in details, you’ll be able to create them.
If you ask for your EORI number that starts with GB to be cancelled, your EORI number that starts with XI will also be cancelled.