This means that, for exports out of Northern Ireland and imports into Northern Ireland, businesses must use their XI EORI number and not their GB EORI number, unless HMRC has granted an exemption to the trader. This applies to exporters and importers who are established in Northern Ireland and to carriers and agents who complete export and import Customs formalities in Northern Ireland.

Here are the updates with the links to the appropriate HMRC guidance pages.

Northern Ireland Protocol and Import Declaration Category Data Sets

There is a slight change to the reading notes for DE 3/15 (Importer name and address) on all import declaration data sets, to accommodate changes under the Northern Ireland Protocol.

The slight change states that the importer name and address in DE 3/15 (Importer) is now mandatory in Northern Ireland, where a GB EORI is input in DE 3/16 (Importer EORI).

Northern Ireland Protocol and Export Declaration Category Data Sets

There is a similar change to the reading notes for DE 3/1 (Exporter name and address) on all export declaration data sets, to accommodate changes under the Northern Ireland Protocol.

The change states that the exporter name and address in DE 3/1 (Exporter) is now mandatory in Northern Ireland, where a GB EORI is input in DE 3/2 (Exporter EORI).

Northern Ireland Protocol and CDS Declaration Completion Instructions for Exports

Again, looking at the Northern Ireland Protocol, amendments have been made to the export completion instructions to distinguish between GB EORI and XI EORI rules following the introduction of the XI EORI.

Amendments have been made to the following Data Elements to reflect the use of XI EORIs as well as GB EORIs:

DE 2/1            DUCR

DE 2/3            Documents

DE 2/7            Identification of warehouse

DE 3/1            Exporter name and address

DE 3/2            Exporter EORI

DE 3/9            Consignee name and address

DE 3/10          Consignee EORI (if applicable)

DE 3/17          Declarant name and address

DE 3/18          Declarant EORI

DE 3/19          Representative name and address

DE 3/20          Representative EORI

DE 3/31          Carrier name and address

DE 3/32          Carrier EORI

DE 3/37          Additional supply chain actors

DE 3/39          Holder of the authorisation (EORI)

DE 3/40          Additional fiscal references

Northern Ireland Protocol and country codes for the Customs Declaration Service

For the purposes of an import or export Customs declaration, Great Britain (GB) is represented by the country code ‘GB’.

For the purposes of an import or export Customs declaration, Northern Ireland (NI) is represented by the country code ‘GB’.

This means, for example, that ‘GB’ may be entered as the country of destination (DE 5/8), the country of dispatch (DE 5/14) and the country of origin (DE 5/15) on a declaration.

Customs Declaration Completion Requirements for The Northern Ireland Protocol

Authorisation By Declaration (ABD) Customs Declaration Service (CDS) Workaround Guidance has been reintroduced to assist declarants submitting declarations at import or export for consignments which are either entering a Special Procedure using Authorisation By Declaration (ABD) or are being discharged from a Special Procedure which they entered using ABD.

CDS system functionality for ABD does not always match the requirements set out in the CDS Tariff, so these notes will assist in completing the declaration.

Climate Change Levy Import and Export Declaration Completion Instructions guidance has been removed, as it is covered in the main CDS Declaration and Customs Clearance Request Instructions.

NOVA no longer applies to vehicles imported into Northern Ireland, and a new process replaces NOVA.

Excise guidance has been removed, as it is covered in the main CDS Declaration and Customs Clearance Request Instructions.

The Controlled Goods Changes for Excise procedure has been updated to reflect the conditions that must be met when using Entry in Declarant’s Records (EIDR) to declare controlled goods in Northern Ireland.

Northern Ireland Protocol and CDS BIRDS Declarations completion and instructions

An amendment has been made to Data Element (DE) completion instructions to distinguish between GB and XI EORI rules following the introduction of XI EORI.

Amendments have been made to the following Data Elements to reflect the use of XI EORIs as well as GB EORIs:

DE 2/1            DUCR

DE 2/3            Documents

DE 2/6            Deferred payment

DE 2/7            Identification of warehouse

DE 3/1            Exporter name and address

DE 3/15          Importer name and address

DE 3/16          Importer EORI

DE 3/18          Declarant EORI

DE 3/20          Representative EORI

DE 3/39          Holder of the authorisation (EORI)

DE 3/41          Person presenting the goods to Customs (EIDR)

DE 8/3             Guarantee reference

Northern Ireland Protocol and Customs Clearance Request completion instructions

An amendment has been made to Data Element (DE) completion instructions to distinguish between GB and XI EORI rules following the introduction of XI EORI.

Amendments have been made to the following Data Elements to reflect the use of XI EORIs as well as GB EORIs:

DE 2/1             DUCR

DE 2/3             Documents

DE 2/6             Deferred payment

DE 2/7             Identification of warehouse

DE 3/1             Exporter name and address

DE 3/15          Importer name and address

DE 3/16          Importer EORI

DE 3/18          Declarant EORI

DE 3/20          Representative EORI

DE 3/39          Holder of the authorisation (EORI)

DE 3/41          Person presenting the goods to Customs (EIDR)

DE 8/3             Guarantee reference

Northern Ireland Protocol and CDS Declaration Completion Instructions for Imports

An amendment has been made to Data Element (DE) completion instructions to distinguish between GB and XI EORI rules following the introduction of XI EORI.



Amendments have been made to the following Data Elements to reflect the use of XI EORIs as well as GB EORIs:

DE 2/1             DUCR

DE 2/3             Documents

DE 2/6             Deferred payment

DE 2/7             Identification of warehouse

DE 3/15          Importer name and address

DE 3/16          Importer EORI

DE 3/18          Declarant EORI

DE 3/20          Representative EORI

DE 3/24          Seller name and address

DE 3/25          Seller EORI

DE 3/26          Buyer name and address

DE 3/27          Buyer EORI

DE 3/37          Additional supply chain actors

DE 3/39          Holder of the authorisation (EORI)

DE 3/40          Postponed VAT Accounting (PVA)

DE 8/3             Guarantee reference

Northern Ireland Protocol and DE 2/3 - Documents and Other Reference Codes (Union)

Amendments have been made to Document Code C505 completion instructions to distinguish between GB and NI Guarantee Waivers following the introduction of XI EORI. Amendments to clarify text have also been made to C626 and C651.