If you are an EU-only trader based in the UK or Northern Ireland, you will have received a letter from HMRC asking you to take three actions to ensure that you are prepared for a possible no-deal Brexit. Separate letters will issue to UK and Northern Ireland traders. It’s important to note that if you only import or export goods with Ireland across the Northern Ireland-Ireland land border, you do not need to take any of the actions set out in the letter.

The actions listed in the letters tell you to:

1. Register for an Economic Operator Registration and Identification (EORI) number. Traders will need an EORI number to continue importing and exporting goods with the EU after 29 March 2019 if there is no deal agreed. Traders will also need an EORI number to apply for simplified customs procedures.
2. Decide if you will make customs declarations yourself or hire an agent to do so on your behalf. If you make declarations yourself, you will need to ensure that you have the correct software.
3. Make contact with the organisation that moves your goods (e.g. a haulage firm) to find out if they need any further information from you to make safety and security declarations for your goods. You may need to make these declarations yourself.

The Irish Revenue has also began the process of writing to traders in the Republic of Ireland who trade with the UK advising them of the potential customs obligations that they may face post Brexit.