If a business deregisters for VAT, any EORI number(s) they hold will also be removed at the same time.
EORIs are needed for authorisations, including a UKIMS authorisation, and licences. To continue using these, businesses will need to apply for a new GB EORI number and take the following action:
- Authorisations (including Duty Deferment Accounts and guarantees) – contact the supervising office. These can be found in the original authorisation correspondence
- Licenses – to continue using these please contact the issuing government department
An EORI number is usually confirmed immediately. Once a business has a GB EORI, they will then be able apply for an XI EORI number, if needed and they meet the relevant criteria. The number will be issued within 5 working days of applying.
If a business needs help getting a new EORI number, please contact HMRC.
The benefits of joining the UK Internal Market Scheme (UKIMS)
If you move goods into Northern Ireland, you could benefit from joining the UK Internal Market Scheme (UKIMS).
UKIMS allows trusted traders to declare eligible goods 'not at risk'. That means you won’t pay EU duty for eligible goods moving from Great Britain to Northern Ireland.
You’ll only pay UK duty when moving eligible goods into Northern Ireland from a country outside both the UK and the EU. From 30 September 2024, you’ll be able to move goods staying in the UK using a much shorter, simpler declaration containing standard commercial information.
You’ll also have a unique 'Trader Goods Profile' populated with goods you move – this means you won’t need to provide a commodity code for each movement of goods.
Businesses sending parcels to another business (B2B movements) between Great Britain and Northern Ireland will follow the same processes as freight from 30 September 2024. To use these processes, either the business sending or receiving the parcel will need to have a UKIMS authorisation.