Important Delivery Requirements for Northern Ireland Customers – VAT, EORI & UKIMS
All customers in Northern Ireland must provide the following mandatory business identifiers before delivery can be arranged:
1. UK VAT Number
A valid UK VAT registration number is required for all eligible customers. This ensures that your purchases comply with UK tax regulations and allows the correct handling of VAT on your order. Under UK and NI VAT rules, businesses must be VAT-registered to receive certain goods and claim applicable VAT treatments.
2. EORI Number (GB or XI)
An Economic Operators Registration and Identification (EORI) number is required for customs clearance whenever goods are moved into or out of the UK.
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If you are trading exclusively within Northern Ireland and the EU, an XI EORI number may be used.
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If goods are entering the UK market, a GB EORI is required.
EORI numbers help customs authorities track and process shipments quickly, which reduces delays at borders.
3. UKIMS (UK Import Management System) Number
The UKIMS (UK Import Management System) reference is necessary to submit import entries and declarations to HMRC. It supports automated processing of your goods at ports and logistics hubs and ensures compliance with UK import controls.
Why These Are Required
When moving goods into or within the UK and Northern Ireland, businesses must comply with HM Revenue & Customs (HMRC) regulations. These identifiers:
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Enable correct customs declarations, ensuring that VAT and duty are applied properly.
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Support faster delivery processing by providing authorities with the information they need to clear your goods.
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Prevent shipment delays or legal penalties for non-compliance with UK import/export laws.
Without a valid VAT number, EORI number and UKIMS reference, carriers cannot complete delivery to your address. This is a requirement set by HMRC and UK border control systems — not by us — and applies to all eligible businesses receiving commercial goods in Northern Ireland.
Need Help?
If you’re unsure how to obtain a VAT, EORI or UKIMS number, please contact your accountant, HMRC or visit the official UK Government guidance on registering for VAT and EORI numbers.
