Northern Ireland will be subject to a specific set of rules once the Brexit transition period ends on 1 January 2021. Craft NI has collated the following resources to help.
1. This page checks your personal and business circumstances https://www.gov.uk/transition
2. Trader Support Service is the government organisation set up to help. It’s free to register your details with them: https://www.tradersupportservice.co.uk/tss and we recommend you do so asap. The site mentions a deadline of 23 November, but it’s not too late to do this now.
3. Current regulations require 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 may 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.
The registration process for an EORI takes about 5 minutes and it won’t matter if you register and never need to use it. Apply here: https://www.gov.uk/eori. This step issues you with an EORI number starting with GB, and in our experience it was issued instantly.
4. From 1 January 2021 you will need an EORI number that starts with XI to:
- move goods between Northern Ireland and non-EU countries (ie GB, but not Ireland)
- 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 (Step 3, above).
Once you have an EORI number that starts with GB, if HMRC thinks you need one that starts with XI, they’ll automatically send you one in mid-December 2020
For further info: