As the likelihood of a no-deal exit from the EU is now more likely, readers who presently export or import goods to the EU need to prepare for changes in tariffs, VAT and transport issues before 31 October 2019 – the latest exit deadline.
If the UK leaves the EU without a deal, you will need an Economic Operator Registration and Identification (EORI) number. The number should start with GB in order to move goods into and out of the UK. If you do not already have one, you can apply now, even if you do not use it.
- VAT number and effective date of registration – these are on your VAT registration certificate
- National Insurance number – if you’re an individual or a sole trader
- Unique Taxpayer Reference (UTR) – find your UTR if you do not know it
- business start date and Standard Industrial Classification (SIC) code – these are in the Companies House register
- Government Gateway user ID and password
If you need a Government Gateway user ID, use either:
- the one for your business or organisation
- your own if you’re applying as an individual
If you do not already have a user ID, you’ll be able to create one when you apply. HMRC use the EORI number to identify you and collect duty on your goods.
Delays Possible If You Fail To Register
You may have increased costs and delays if you do not get an EORI number. For example, if HMRC cannot clear your goods you may have to pay storage fees.
We Can Help
If you are uncertain if you need to apply or would like to apply and are unsure how to do this, please call.