News article

Brexit: No deal advice for local businesses trading with the EU

1 February 2019


HM Revenue & Customs (HMRC) has provided advice to businesses that only trade with the EU

It is recommended that Northern Ireland businesses should continue to plan for every possible outcome for the UK leaving the EU, 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 the exit date, 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.

If you have an EORI number that does not start with GB, you need to get one now if you are going to trade goods into or out of the UK after the UK leaves the EU.

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’.

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