1 February 2019
HM Revenue & Customs (HMRC) has provided advice to businesses that only trade with the EU
The UK will be leaving the EU on 29 March 2019. It is recommended that Northern Ireland businesses should continue to plan for every possible outcome including no deal.
In December, HMRC wrote to VAT-registered businesses that trade only with the EU advising them to take three actions to prepare for a no deal EU Exit:
- Register for a UK Economic Operator Registration and Identification (EORI) number
- Decide whether they will use a customs agent to make import and/or export declarations or will make the declarations themselves by buying software that interacts with HMRC’s systems; and
- Contact an organisation that moves their goods (for example, a haulage firm) to find out if they will need to supply additional information to complete safety and security declarations, or whether they will need to submit these declarations themselves
Businesses who only import or export goods from/to Ireland across the Northern Ireland-Ireland land border do not need to take any of the actions set out in the HMRC letter.
Businesses that only trade with the EU will need an EORI number:
- to continue to import or export goods with the EU after 29 March 2019, if the UK leaves the EU without a deal; and
- before they can apply for authorisations that will make customs processes easier
If you are a UK business that trades with the EU and do not already have an EORI number then you should register for an EORI number now.
Further Brexit updates
You can stay up-to-date by registering for HMRC’s EU Exit update service - add your email address, select ‘Submit’, select ‘Add a subscription’, choose ‘EU Exit’ then ‘Submit’.