The changes described below will come into effect only when the UK fully leaves the EU, Single Market and Customs Union. This is expected to take place on 31 December 2020.

  • If you don’t already have an EORI number, apply for one without delay. (This will only apply if you buy and sell only to other EU countries and not with any other countries as if you trade with non-EU countries you will already have an EORI. But ensure that your EORI number begins with the letters GB. If it doesn’t you will need to apply for a new one.) The application is completed online here.

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