Previous EU simplifications allowed businesses to export using EORI numbers from any EU country. However, under the TCA, traders exporting from England, Scotland or Wales will need to get a GB EORI number. Companies exporting from Northern Ireland, however, can keep operating with EU numbers.
To get a new EORI number, you need to contact HMRC and provide them with the following details:
- Your Unique Taxpayer Reference Number,
- Your Government Gateway User ID and password,
- Your Standard Industrial Classification Code,
- Your National Insurance Number, and
- VAT number if you are VAT registered.
If you export your automotive parts through Northern Ireland or directly from Northern Ireland, you will need to get an EORI number starting with XI. This is because you will need an XI EORI number to make declarations in NI. You must obtain a GB EORI number before applying to get an XI EORI number. Once you have your GB EORI number, contact HMRC and provide them with:
- Your VAT number – an XI VAT number or one issued by an EU country,
- Proof that you are a permanent business establishment in Northern Ireland.