EU Exit Bulletin - 24 September 2021

You must have an EORI number that starts with XI if you: 

• move goods into Northern Ireland from Great Britain (England, Scotland, and Wales) 

• move goods from Northern Ireland to another non-EU country 

• make a declaration in Northern Ireland 

• apply for a customs decision in Northern Ireland. 

Where the trader’s main establishment address is not in Northern Ireland, they will be asked whether they have a permanent business establishment (PBE) in Northern Ireland.  If this is the case, traders will have to upload two separate pieces of evidence to prove their presence at that address.  

Where a trader does not have their main establishment in Northern Ireland, or they do not have a PBE, they will only be able to register for an XI EORI number in specific cases and will need to indicate from a list provided on the form, why they require an XI EORI number. 

The new application form will also ask the trader to provide any XI or EU 27 VAT numbers that they may possess. There is still a requirement to obtain a GB EORI number before applying for an XI EORI number.  

The UK and Switzerland have signed an agreement which will benefit citizens who live and work abroad in either country. According to the Press Release announcing the deal:  

• the agreement will ensure citizens living or working in either country can receive healthcare and an uprated state pension; and 

• UK and Swiss citizens will have access to necessary healthcare when visiting either country. 

The agreement covers a wide range of social security benefits for eligible individuals. Those living abroad in either country will be able to receive healthcare, uprated pensions, and other benefits. This includes healthcare cover for UK state pensioners, those exporting maternity allowance, and certain categories of cross-border workers. The agreement is in the form of a Convention which is expected to come into force later in the year. 

Latest Trader Support Service (TSS) bulletin 

The latest TSS bulletin (45th edition) issued this week and covers the following: 

• Customs agents or intermediaries who provide services to traders will soon be able to complete declarations and make payments on customers’ behalf via the TSS 

• A reminder for hauliers on GVMS compliance 

• The One Stop Shop (OSS) – the new EU VAT e-commerce system to simplify VAT treatment on distance sales 

• Updated requirements for new XI EORI applications where the trader’s main establishment address is not Northern Ireland. These traders will be asked whether they have a permanent business establishment in Northern Ireland and if so to upload evidence as proof of their presence at that address. 

Read the bulletin 

Miscellaneous updated guidance  

The following documents/guidance relevant to EU exit have been updated/published recently: 

• Sending parcels to and from Northern Ireland; 

• Apply for authorisation for the UK Trader Scheme if you bring goods into Northern Ireland; 

• Government sets out new timetable for introducing border controls; 

• Declaring reusable packaging for Great Britain imports and exports; 

• Find out when to make an exit summary declaration; 

• Search the register of customs agents and fast parcel operators; 

• Check simplified procedure value rates for fresh fruit and vegetables; 

• Customs Declaration Completion Requirements for Great Britain; 

• Roll on roll off ports location codes for Data Element 5/23 of the Customs Declaration Service; 

• List of customs training providers; 

• Customs Special Procedures Manual; 

• Apply for repayment of import duty and VAT (CHIEF); and 

• Declaring reusable packaging for Great Britain imports and exports 

Webinars and support 

A calendar of upcoming webinars for organisations that trade with the EU is available. BEIS has also launched a series of on-demand videos, to help businesses familiarise themselves with the new rules. Topics include importing and exporting, trade, Rules of Origin, tariffs, data, and audit and accounting. The Cabinet Office has published recordings and videos that outline in more technical detail the new rules for moving goods to and from the EU.  

Upcoming HMRC Brexit webinars, all on various dates:  

• Completing customs declarations: an overview: register here; 

• Trader responsibilities when using an intermediary: register here; 

• Importing: preparing to make your supplementary declaration: register here; and 

• Exporting: what you need to do to keep your goods moving: register here.  

You can also: 

• watch HMRC videos on HMRC's YouTube channel to familiarise yourself with the new customs processes and what you need to do before trading goods with the EU; 

• use the trader checklist to make sure you’re familiar with the new rules; 

• use HMRC’s updated guides to understand the new customs and VAT requirements when a business is moving goods between the UK and EU countries; 

• sign up to the Trader Support Service if your business is moving goods between GB and NI and use their suite of educational products, including online training modules and webinars, for support with the Protocol; 

• ask and get answers to specific questions about HMRC processes for importing or exporting by visiting HMRC’s forums; 

• watch webinars and videos from other government departments on the changes; and 

• sign up to HMRC’s email updates on news and information about importing and exporting with the EU. 

Call HMRC’s Customs & International Trade helpline on 0300‌‌ ‌322‌‌ ‌9434, for more help with importing, exporting or customs reliefs. The helpline is open‌‌ ‌from 8am‌‌ ‌to‌‌ ‌10pm‌‌ ‌Monday‌‌ ‌to‌‌ ‌Friday and‌‌ ‌from 8am‌‌ ‌to‌‌ ‌4pm at‌‌ ‌week‌‌ends. You can also send HMRC your questions using HMRC’s online form or webchat 

Fixes to Revenue’s AIS system