“In addition to the information currently requested, where the trader’s main establishment address is not Northern Ireland (NI) they will be asked whether they have a permanent business establishment (PBE) in NI and, if so, to upload two separate pieces of evidence as proof of their presence at that address.”
“Where a trader does not have their main establishment in NI, or they do not have a PBE, they will only be able to register for an XI EORI in specific cases. Therefore, a trader who does not have a main address in NI, or a PBE, will need to indicate, from a list provided on the form, why they require an XI EORI. ”
Pre-Brexit, HMRC dished out some XI EORI’s, but now it seems XI’s are being selectively issued in future.
Source Jason Croke
Contents
- Who needs an EORI
- Check which EORI number you need
- If you move goods to or from Northern Ireland
- Apply for an EORI number
- Get help or report a change of circumstances
Source gov.uk
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