Using XI EORI numbers in 2024 – What you need to know
Businesses who move goods throughout the UK or across borders to the EU or rest of the world require an EORI (Economic Operator Identification) number to enable goods to pass through customs. Businesses based in Northern Ireland are in a unique position and post Brexit, NI based businesses are able to trade freely with the EU if they have an XI EORI number.
In 2023, HMRC wrote to many businesses, informing them about the update to the Customs Declaration Service (CDS). Traders were advised to utilise a valid Economic Operator Registration and Identification number (EORI) commencing with the prefix ‘XI’ for declarations concerning the movement of goods into and out of Northern Ireland (NI).
From 14 January 2024, the Trader Support Service (TSS) have been accepting XI EORIs.
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Who needs an XI EORI number
You need an XI EORI number if you:
- move goods from Great Britain (England, Scotland and Wales) to Northern Ireland
- move goods from Northern Ireland to another non-EU country
- make a declaration in Northern Ireland
- apply for a customs decision in Northern Ireland
You only need to declare certain goods you move from Northern Ireland to Great Britain.
You can use HMRC’s checker to see if you need to make an export declaration and will need an XI EORI number: https://www.gov.uk/check-customs-declaration
You do not need an EORI number if you only move goods on the island of Ireland or between an EU country and Northern Ireland.
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When you will need your EORI number
You’ll need your EORI number if you:
- appoint someone to deal with customs on your behalf and are ‘established’ in the country you’re importing to or exporting from
- make customs declarations – check if you’re eligible to make a customs declaration
- use customs systems, such as the CHIEF system and the Import Control System Northern Ireland (ICS NI)
- apply for a customs decision
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How to get an XI EORI number
You will first need to apply for an EORI number that starts with GB:
To apply for a GB EORI number you will need:
- Unique Taxpayer Reference (UTR) – find your UTR if you do not know it
- business start date and Standard Industrial Classification (SIC) code – these are in the Companies House register
- Government Gateway user ID and password
- VAT number and effective date of registration (if you’re VAT registered) – these are on your VAT registration certificate
- National Insurance number – if you’re an individual or a sole trader
If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.
You should get your GB EORI number immediately unless HMRC needs to make any checks on your application. If they do, it can take up to 5 working days.
You can then apply for an XI EORI number
Apply here: https://www.tax.service.gov.uk/submissions/new-form/get-an-xi-eori
Once you have your GB EORI number then fill in an enquiry form : https://www.tax.service.gov.uk/shortforms/form/EORIContact
When completing the form, make sure you:
- tick the box to say you will be trading with Northern Ireland or are based in Northern Ireland
- tick the box saying your enquiry is a “Query regarding a current EORI number application”
- have your XI VAT number (if you have one)
- include any VAT numbers issued by an EU country
- have 2 documents showing proof of your permanent business establishment in Northern Ireland – for example, a bank statement and a utility bill
You’ll get your XI EORI within 4 days.
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Get help with an EORI number
If you have forgotten your EORI number or you have a question about your application, fill in the following enquiry form:
https://www.tax.service.gov.uk/shortforms/form/EORIContact
Fill in a change of circumstance form for an XI EORI to update your:
- Permanent Business Establishment in Northern Ireland
- European Union VAT Reference number
- Standard Industrial Classification code
- EU EORI Validation checker details
You can also use this form to cancel an EORI number that starts with XI.
To update any other details, fill in the change of circumstance form for a GB EORI.