Exporting to the UK is now the same as exporting outside the European Union. It is therefore necessary to obtain a European EORI number if you want to sell your products on the British market. With the practical information outlined in our export guide, this article will answer the question of when you need to obtain a UK EORI number.
When is a UK EORI number necessary ?
The answer to this question will depend on the Incoterm® used. This determines when the responsibility for the goods is transferred from the seller to the buyer. It therefore determines the party responsible for the transport and customs formalities.
Suppose you appoint yourself as the person responsible for importing your products into the UK. In that case, you will normally need to identify yourself for VAT purposes in the UK and obtain a UK EORI number that begins with the letters "GB". This is the case if you choose the DDP Incoterm®, which implies that you are responsible for the goods until they are delivered to the place agreed with the buyer. It is also the case if you are exporting goods worth 135 GBP or less to a private individual. Just so you know, you do not need to obtain a UK EORI number to export to Northern Ireland, which is still part of the single market.
Only the European EORI number is required if your customer is responsible for importing.
How can you apply for a UK EORI number?
The application for a UK EORI number must be made on the UK government's website. There, you will find the procedures to follow.
It can take from a few hours to a maximum of five working days to obtain this number.
Who can help me ?