Heads up to all UK businesses with an XI EORI number! HM Revenue & Customs (HMRC) has recently announced that they will implement changes affecting businesses holding an XI EORI number. This move aims to ensure readiness for implementing the Northern Ireland Protocol.
If you are a UK business with an XI EORI number and a GB address, HMRC is currently reviewing whether you have a permanent business establishment in Northern Ireland.
If not, you can still move goods into Northern Ireland or the EU, but only if you use an indirect representative who meets the criteria. You can also continue to use the Trader Support Service (TSS) to act on your behalf.
For those who are eligible for an XI EORI number but do not have a permanent business establishment in Northern Ireland, you will still be able to apply.
However, if a business does not have an establishment in NI, HMRC now requires them to submit evidence of their establishment or an acceptable reason for having an XI EORI.
Businesses must submit proof of a permanent business establishment in Northern Ireland via an online form on GOV.UK if they are subject to these changes.
If you do not have a permanent business establishment in Northern Ireland, you are required to provide a reason why you need to keep your XI EORI. Failure to respond within the given timeframe will result in the assumption that you do not have a permanent business establishment in Northern Ireland, and your XI EORI number will be removed.
Businesses must take the necessary steps, according to HMRC, to ensure that they meet the requirements and prevent any disruptions in their customs-related operations. For those who need further information or assistance, the HMRC helpline is available on 0300 322 9434.
Stay on top of these changes to avoid any potential problems in the future.