You need an EORI number to move goods between the UK and non-EU countries.
From 1 January 2021 you will need one to move goods between Great Britain (England, Scotland and Wales) and the EU. You will also need one if you move goods to or from Northern Ireland.
If you do not have an EORI, you may have increased costs and delays. For example, if HM Revenue and Customs (HMRC) cannot clear your goods you may have to pay storage fees.
From 1 January 2021 you’ll need an EORI number that starts with XI to:
- move goods between Northern Ireland and non-EU countries
- make a declaration in Northern Ireland
- get a customs decision in Northern Ireland
To get an EORI number that starts with XI, you must already have an EORI number that starts with GB. If you do not have one, apply for an EORI number that starts with GB as soon as possible.
If you already have an EORI number that starts with GB and HMRC thinks you need one that starts with XI, they’ll automatically send you one in mid-December 2020.
To get advice on moving goods between Great Britain and Northern Ireland sign up for the Trader Support Service. If you sign up your business before 23 November, this will also ensure you’ll be sent an EORI starting with XI.
Source: GOV.UK