An EORI number is a HMRC requirement for any business that moves goods between Great Britain and Northern Ireland.

If you do not yet have an EORI, please follow https://www.gov.uk/eori to apply.

If you have an accountant, it may be worth checking if they have applied for an EORI number on your behalf.

You do not have to be a VAT-registered business to get an EORI number. To apply for an EORI number you need your:

• Unique Taxpayer Reference (UTR)
• Business start date and Standard Industrial Classification (SIC) code – these are in the Companies House register
• Government Gateway user ID and password
• VAT number and effective date of registration (if you’re VAT registered) – these are on your VAT registration certificate
• National Insurance number – if you’re an individual or a sole trader

If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.

You can call HMRC for any additional information regarding your EORI application on 0300 322 9434.

The Trader Support service was launched on 1st January 2021 to help businesses adapt to changes with the way Great Britain trades with Northern Ireland. It was introduced as a free-to-use platform that raises declarations to HMRC on your behalf. There are only a handful of ways to communicate your import data to HMRC, and the TSS is the only way to do this without charge.

Ralawise have chosen to use the Trader Support Service as the government-recommended route for the obligatory requirements according to Northern Ireland Protocol. As we submit ENS declarations through TSS, you will be required to register with TSS to input your supplementary declaration. If you have not yet registered with TSS, you can do so here: https://www.tradersupportservice.co.uk/tss?id=tss_register_home

In line with Northern Ireland Protocol, it is your responsibility as the importer to complete the supplementary declaration. As TSS is the preferred gateway to HMRC, it will be a requirement to register with TSS to complete your supplementary declaration.

To give you some time to get registered and understand the new systems, we ask that that you register with TSS by Friday 30th July 2021. In the meantime, we have found a temporary solution to make sure you are receiving goods as normal.

TSS is a completely free service which:

• offers comprehensive education, training and advice about the changes to the way your goods move under the Northern Ireland Protocol;
• can complete customs and safety and security declarations on your behalf, where these are required for movements between Great Britain and Northern Ireland, so you do not have to access HMRC systems directly;
• can calculate any duty payable. Duty charges can be added to your duty deferment account or paid directly through the 'payments' section on your TSS account.

For more information, please visit https://www.tradersupportservice.co.uk/tss

As we understand, if goods remain in Northern Ireland, then as the importer, you are not liable to pay duties. However, if you know that these goods will be moved into EU (including ROI), then it is your responsibility to ensure you are paying the correct duty accordingly.

There are different ways to declare the risk of onward movement and duty reductions. For more information, please visit https://www.gov.uk/guidance/check-if-you-can-declare-goods-you-bring-into-northern-ireland-not-at-risk-of-moving-to-the-eu

TSS has recently upgraded their systems whereby the ‘Importer EORI’ field is now mandatory at the ENS stage. When we input your EORI into the ENS, it sends the supplementary declaration straight to your TSS account for you to complete.

TSS can take you, step by step, through the completion of declarations. Here are some helpful links to get you started:

https://www.nicustomstradeacademy.co.uk/supplementary-declaration-assistant/

https://www.nicustomstradeacademy.co.uk/resources/supplementary-declarations/

Incoterms® are a set of 11 individual rules issued by the International Chamber of Commerce (ICC) which define the responsibilities of buyer and seller for the sale of goods in international transactions. 

We trade under DAP Incoterms (Delivered at Place). This means Ralawise (the exporter) is responsible for arranging carriage and delivering the goods to your premises. As our customer, you (the importer) are responsible for import clearance and any applicable local taxes or import duties.

Please see the table below for a visual guide of DAP terms:

You can expect any other GB supplier to be asking for your EORI number very soon. We believe that by October 2021, all Great Britain to Northern Ireland trade will have to comply with these processes.

Ralawise keep up to date with any changes that effect trade with our Northern Ireland customers so that delivery continues seamlessly. This is why we may be the first supplier to ask for details and are always at hand to assist you with the transition.

We will provide you with the documents needed to complete your supplementary declaration. Please do get in touch to discuss any data requirements that will help streamline the supplementary declaration process for you and your business.