XI EORI number: when you need one for Northern Ireland

You usually need one if you:

• move goods into Northern Ireland from Great Britain;
• move goods from Northern Ireland to a country outside the EU;
• make a customs declaration in Northern Ireland;
• apply for a customs decision in Northern Ireland.

You may also need one for certain goods you move from Northern Ireland to Great Britain.

You don't need one if:

• you already have an EU EORI number;
• you only move goods on the island of Ireland, or between Northern Ireland and the EU;
• your business is established in an EU country. Apply for an EORI number in that country instead.

XI followed by 12 digits. If you already have a GB EORI number, the digits are usually the same, so GB123456789000 becomes XI123456789000.

1. Get a GB EORI number. You must have applied for one before you can apply for an XI number.
2. Apply for the XI number with HMRC. You'll need your XI VAT number if you have one, any VAT numbers issued by an EU country, and two documents that prove your business has a permanent establishment in Northern Ireland.
3. Wait up to 5 days. HMRC says you'll get the number within 5 days.

You don't need the two proof documents if the address on your GB application is in Northern Ireland. You also don't need them if your business isn't based in Northern Ireland but needs an XI number to make certain declarations or to act as a carrier.

Only a person or business based in Northern Ireland or the EU can be named as the declarant on a customs declaration made in Northern Ireland.

If your business has no premises in Northern Ireland or the EU, HMRC says to register with the customs authorities of the place where you first make a declaration. In practice, most overseas businesses moving goods into Northern Ireland use a customs agent who is established there.

If you're not sure which number your shipments need, talk to us before you apply.

Our EORI number checker checks XI numbers, as well as GB and EU ones, against the official registers.