BREXIT: HMRC issues important notice to NI EORI holders
The upcoming changes by HMRC will affect the holders of XI EORI numbers - what does this mean for you?
A recent announcement by HM Revenue & Customs (HMRC) stated that they will be reviewing businesses that have an Economic Operators Registration and Identification (EORI) number beginning with XI. The main aim of the changes is to ensure that businesses moving goods between Northern Ireland, Great Britain and the EU are in compliance with the Northern Ireland Protocol as part of the EU single market.
What do UK Businesses with an XI EORI number need to do?
All businesses with an XI EORI number and GB address are being reviewed by HMRC to determine whether they have a permanent business establishment in Northern Ireland. Confirming this establishment status is crucial.
This step is only relevant if you do not have a permanent business establishment in Northern Ireland.
You must appoint an eligible indirect representative or utilise the Trader Support Service (TSS) to act on your behalf to be able to move goods into Northern Ireland or the EU if your business does not have a permanent establishment in Northern Ireland.
You must submit evidence of your establishment or provide an acceptable reason for having an XI EORI number if your business is eligible for an EORI beginning with XI but does not have a permanent business establishment in Northern Ireland.
If your business is subject to review, you must submit proof of a permanent Northern Ireland business establishment on the online HMRC form which can be found here.
If you do not respond to HMRC's requests before their given deadlines, you may face having your XI EORI number removed.
To avoid any potential delays or disruptions, your business must be prepared and take measures to meet all HMRC customs requirements.
For more information, visit the GOV.UK website here.