Businesses that no longer require their XI EORI Number have received instructions stating that their response is unnecessary, as their XI EORI Number will be rendered invalid within a span of six weeks.

HMRC will reach out to businesses who have confirmed their Permanent Business Establishment (PBE) or met the specified criteria through the online form, notifying them that further information might be necessary to reach an outcome.

Important

In the reminder letter, HMRC gives businesses until the 30th of June to use the online form, an extension of the original timetable allowing businesses a more extended period to respond.

After the 30th of June, HMRC will assume that businesses that have yet to respond do not need an XI EORI and will have it removed.

When an XI EORI number can be retained

Proof of a permanent address in Northern Ireland allows businesses to retain an XI EORI Number.

An XI EORI Number can be retained even without a Permanent Business Establishment (PBE) if necessary for any of the following authorised customs activities.

• Making customs declarations for transit or temporary admission
• Applying for customs decisions
• Making entry or exit summary declarations for safety and security
• Making temporary storage declarations
• Acting as a carrier to transport goods by sea, air, or inland waterways
• Acting as a carrier to receive notifications and declarations via a direct online connection to the customs system
• Making a declaration under the transit procedure as a pre-departure declaration or instead of an entry summary

Example Customs Import and Export Declarations 

For businesses that have had their XI EORI number removed, the following conditions are applicable:

• They are not eligible to act as the declarant and will need an Indirect Representative (TSS).
• They can still act as the importer but must use their name and address.

For businesses who have retained their XI EORI number due to PBE, the following conditions are applicable:

• They are eligible to act as the declarant and do not require Indirect Representation
• They can be the importer and must use their XI EORI number in this field, as they have one

For businesses who have retained their XI EROI number due to other permitted conditions (not established), the following conditions are applicable:

• They are not eligible to act as the declarant and will need an Indirect Representative (TSS).
• They can be the importer and must use their XI EORI number in this field, as they have one.

Safety & Security for Carriers and Hauliers

Lodging Safety & Security Declarations (ENS) or acting as a carrier or haulier is a permitted reason to retain an XI EORI where a business is not established in Northern Ireland. HMRC is aware that not all carriers and hauliers will have responded via the online form, and to ensure a smooth running of trade will use data from TSS or other data to leave XI EORIs in place for those identified. 

Those not identified through the online form or external data will have their XI EORI number removed.

Those carriers and hauliers identified in the above process will automatically update their XI EORI to show them as “not established” by HMRC. If carriers or hauliers have a permanent establishment in NI, they must use the online form to inform HMRC.

Guidance for Carriers and Hauliers



• A non-established consignee/consignor can retain their XI EORI if they are lodging a Safety & Security declaration (ENS) or need to keep their XI EORI for any other permitted reasons; otherwise, it will be removed.
• If the consignee/consignor's EORI is removed, they should ensure that the person lodging the Safety & Security declaration knows this.
• Where a consignee/consignor no longer has a valid XI EORI, their name and address should be used on the S&S declaration.
• Using an invalid XI EORI in the consignee/consignor's field will lead to the declaration being rejected.

Carriers and Hauliers can retain their XI EORI number as the activity of the carrier is one of the permitted activities; they must check that the consignee/consignor holds a valid XI EORI Number and must use the name and address of the consignee/consignor if they do not.

Consignees and Consignors can retain their XI EORI number if they are lodging Safety and Security declarations, require it for any of the other permitted reasons, or have a permanent business establishment in NI. They are responsible for informing carriers if they have had their XI EORI removed.

HMRC calls for businesses to act now to ensure the trade flow continues without disruption. Additionally, TSS will be undertaking a campaign to contact consignees/consignors to ensure they respond to HMRC where necessary. HMRC want to minimise the risk of any trade disruption and encourage affected businesses to act before the 30th of June.