The next step

How to obtain an EORI

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To GOV.UK's Brexit pages

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To HMRC's information on TSPs

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Act now if you want to trade with EU

Exit deadline. Although the Brexit situation may be uncertain, if you do business with EU countries you need to take certain steps urgently. But if you currently don’t import or export goods to or from the EU and have no intention of doing so in the near future you don’t need to worry.

Note. Buying or selling services within the EU is not affected.

First step - EORI. Earlier in 2019 HMRC advised businesses to apply for an Economic Operator Registration and Identification (EORI).However, HMRC believes there are around 88,000 businesses that need an EORI but don’t have one. It’s therefore used its powers to allocate an EORI automatically and you should have received a letter about this in the last couple of weeks. Give your EORI to couriers, freight carriers or other clearing agents you use.

Tip. If you need an EORI, or expect to soon, and haven’t received one from HMRC you should apply now (see The next step ).

Further steps - importers. HMRC has set up Transitional Simplified Procedures (TSP) to help businesses simplify import documents post- Brexit. It says “If you’re new to customs processes this is the best option for you” (see The next step ).

Further steps - exporters. When you export to the EU after Brexit you need to make customs declarations for your goods. If you are familiar with exporting outside the UK you’ll already know the process. If not, you must decide who will prepare the declarations. This can be you, someone in your business, a third party such as a freight company who transports your products or other agent (see The next step ).

For how to obtain an EORI, links to HMRC’s information on TSPs and GOV.UK’s Brexit pages, visit http://tipsandadvice-tax.co.uk/download (CD 20.22.01).