Brexit. Do you import or export goods from or to other EC member states, and do not have an EORI? If so, you should read this.
An EORI number, Economic Operator Registration and Identification number, is required by businesses which import and/or export goods to countries outside the EU, and is used by Customs to control and identify movements of goods.
If the UK leaves the EU without a Brexit deal, it is likely that that the Customs arrangements for movements of goods to and from the EU, will be replaced by similar arrangements to those now in place for movements of goods to and from outside the EU. This will mean that you will need an EORI for your Customs declarations.
A UK EORI number starts with GB, followed by 12 digits. It will include your VAT registration number if you are registered for VAT.
If you do not already have a UK EORI number you’ll need one if the UK leaves the EU with no deal to:
- trade goods into or out of the UK
- submit declarations using software
- apply to be authorised for customs simplifications and procedures
If you need one, and haven’t got it, this is likely to impact on the time and ease of getting your goods through Customs.
Application is a reasonably easy process, and links to the forms and HMRC guidance may be found here. There are different application forms depending on whether you are VAT registered or not.
If you have any queries, or require any assistance, please contact our VATTeam@mapartners.co.uk