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Following the implementation of the Northern Ireland Protocol, HMRC automatically authorised XI EORI numbers to UK businesses trading with Northern Ireland.
At the time, to ease disruption, further background checks were not carried out to establish the reasons companies required an XI EORI. Therefore, many companies were issued with an XI EORI, which may have needed to be revised.
HMRC amended the application process on 14th September 2021, which now requires evidence that a company is established in Northern Ireland or whether there are other limited reasons they may require an XI EORI, e.g., ENS Safety Y Security.
HMRC’s definition of being established is explained here – A permanent business establishment is defined as “a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person’s customs-related operations are wholly or partly carried out”.
HMRC has started reviewing its records related to businesses with an XI EORI number, and a GB address to identify whether they have a permanent business establishment (PBE) in Northern Ireland. If businesses do not have an establishment in Northern Ireland, HMRC needs to know if they still need their XI EORI number for specific activities.
Having an XI EORI is not a pre-requisite for moving goods into Northern Ireland. Traders can still move goods without having an XI EORI provided they use an ‘indirect representative’, such as the Trader Support Service TSS, to act on their behalf or a freight forwarder.
If a business has a permanent business establishment in Northern Ireland, HMRC is asking them to provide evidence which they will be able to upload via an online form on Gov.uk. More information can be found within the letter sent to businesses.
Where a business does not have a permanent business establishment in Northern Ireland, HMRC is asking them to provide a reason why they need to keep their XI EORI. More information can be found at www.gov.uk/eori.
If a business does not have a permanent business establishment in Northern Ireland, they may still be eligible for an XI EORI, but will be limited in how they can use it.
If a business does not have a permanent business establishment in Northern Ireland and does not have a need for their XI EORI they do not need to contact HMRC. HMRC will remove their XI EORI after 6 weeks from the date of the letter HMRC send them. Businesses without a PBE, or an XI EORI, can continue to use the Trader Support Service TSS to act on their behalf when moving goods into Northern Ireland.
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