Purpose: This article is a list of frequently asked questions about Brexit that we have received. If you need more information on Brexit, please refer to Governments advice for Brexit transition: new rules for 2021.
Q: How to get a GB EORI? How long does it take to get one?
From 1 January 2021 you’ll need an EORI number to move goods between Great Britain and the EU.
Apply for an EORI number as soon as possible. You’ll need an EORI number from an EU country if your business will be making declarations or getting a customs decision in the EU. Get this from the customs authority in the EU country where you submit your first declaration or request your first decision.
Q: If I already have a EU EORI do I need a GB EORI?
If you already have an EORI number starting with GB, you need to apply for an EORI number that starts with XI if you have not already received one from HMRC in the post. It takes 5 to 10 minutes to apply.
You’ll get your EORI number that starts with XI within 4 working days.
If you do not have an EORI number starting with GB, you can apply for an EORI number that starts with GB and one that starts with XI at the same time.
You’ll get your EORI number that starts with XI within 4 working days.
Q: When do I need an EORI number?
Shipping from EU to UK:
- B2C: Sender needs UK EORI + VAT and EU EORI + VAT
- B2C: No requirements for receiver
- B2B: Sender needs UK EORI + VAT and EU EORI + VAT
- B2B receiver needs UK EORI + VATShipments
Shipping from UK to EU:
- B2C: Sender needs UK EORI + VAT and EU EORI + VAT
- B2C: Receiver needs nothing
- B2B: sender needs UK EORI + VAT and EU EORI + VAT
- B2B receiver needs EU EORI + VAT
Q: How will tariffs be affected by Brexit?
An EORI number is not the same as a VAT number. However, if you're VAT registered, they are linked. When you apply for an EORI number as a VAT registered business HMRC will link all your imports to your VAT number.
Q: How do I ship to Northern Ireland? Do I need an additional EORI?
Businesses moving goods to or from Northern Ireland (NI) will need a special EORI number with a 'XI' country prefix. From 1 January 2021 you'll need an EORI number that starts with XI to: move goods between Northern Ireland and non-EU countries. make a declaration in Northern Ireland.
Q: For which destinations do I need the GB EORI?
From 1 January 2021 you will need one to move goods between Great Britain (England, Scotland and Wales) or the Isle of Man, and the EU. You may also need a separate EORI number if you move goods to or from Northern Ireland.
Q: Where do I add my GB EORI on Sendcloud?
To add your EORI number to your account, go to Settings > Addresses > Sender address and select or create the correct sender address. Add the numbers in the appropriate field, and save the address.
You can visit this article for an in-depth guide to adding VAT and EORI numbers to your account.
Q: Are incoterms changing? If yes, how is Sendcloud going to invoice this to me?
When the UK leaves the EU it will become a third country. This means that there will be an extra administrative burden on those who trade between the EU and the UK. Import and export declarations will have to be completed for all shipments, and duties may have to be paid.
Q: Will I have to pay any customs fees or taxes? Or who pays?
After Brexit, your shipments to the UK will become dutiable. This will naturally also apply when your customers return the shipment. As the shipper, you will then charge the duties and VAT. Offering an all-in price will prevent surprises for your webshop-customer, optimizing their online purchase and shipping experience.
Q: When does my customer have to pay VAT?
For shipments where the selling price of the goods does not exceed £135, VAT can be can be charged to the customer. For this purpose, the value should be based on the ‘intrinsic value’ of the goods, which equates to the price at which the goods are sold. Please note that this does not exempt the shipment from requiring the relevant customs documents to cross the border.
For more information we encourage you to read the full guidelines about changes to VAT treatment from gov.org here.
Q: What goods cannot be imported/exported to the UK after Brexit?
Export controls apply for certain goods, in particular chemical or other hazardous waste may require a license to export. For certain dual-use goods which have both civilian and military applications, additional compliance is required.
Restricted products which require additional documentation include:
- fresh produce, plants or plant products
- ‘prohibited’ plants or plant products
- live fish or shellfish
- wood or wood products
- human medicines
- veterinary medicines
- chemicals
- controlled goods
For exporting and importing food products, particularly meat and dairy, in addition to fruits and vegetables, you may require an export health certificate. Please consult this page on the UK GOV website for more information.
Exporting plant and animal products will require additional documentation, including photosanitary certifications and plant passports. More information on this can be found here.
In addition, your shipping carrier will have a list of restricted or banned products which you can find in their transport terms and conditions.