Multinational companies and companies based in both GB and NI
Information on which country should issue EORI number.
Multinational companies may consist of a parent company as well as entities in other countries. Some of these entities may be a ‘person’ in their own right, whereas others may only be offices, premises and do not meet the definition of a ‘person’.
In such cases, two basic principles apply in deciding which country will issue the EORI number. The EO seeking an EORI number must be a person, as described in the definitions section. The EO must be registered with the customs authority in the place in which they are established. In such cases, each separate legal entity can obtain its own EORI number.
Example 1
Parent company A is established in Spain. It has two other businesses within its organisation, both of which are legal persons one in Northern Ireland B1 and another in Portugal B2.
Parent company A has no involvement in any activities covered by customs legislation, but both other businesses located in Northern Ireland and Portugal respectively do carry out customs activities.
Parent company A will not have to register for an EORI number since it is not an EO as it is not involved in activities covered by customs legislation. However, its other businesses are both EOs and are separate legal entities. Therefore, they must each register for an EORI number with their relevant customs authority. Business B1 will have an EORI number assigned by the NI customs authority, which is HMRC, and Business B2 will have an EORI registration number assigned by the customs authority in Portugal.
Example 2
Parent company D is established in NI. It has several other entities within its’ organisation that are established in Poland E1, Germany E2 and Portugal E3. None of these other entities are ‘persons’.
Parent company D is carrying out business activities covered by customs legislation in several member states and must have an EORI registration issued by the NI customs authority, which is HMRC, since it is an ‘economic operator’ involved in activities covered by customs legislation.
Business E1, E2 and E3 will not have an EORI number since none of them is a ‘person’.
Example 3
Parent company F has several businesses within its organisation and is established as a ‘legal person’ in both France and Great Britain. It also has G1 in Northern Ireland, G2 in Poland and G3 in Italy. Both G1 and G2 are also legal persons.
Parent company F is carrying out activities covered by customs legislation. G1 and G2 are both EOs (and so carrying out activities covered by customs legislation) and separate legal entities. G3 is not a ‘legal person’ and not involved in any activities covered by the customs authority.
Parent company F can have an EORI registration issued in France and Great Britain as they are separate customs territories for example, EU and Great Britain. G1 is an EO in Northern Ireland so must have an EORI issued by the NI customs authority, which is HMRC. G2 in Poland will have an EORI issued by the Polish customs authority. G3 should not register for an EORI as it is neither a legal person nor involved in any customs activities.
Example 4
Parent company K is established as a legal person in Canada. It has two other businesses within its organisation: L1 in Iceland and L2 in Norway. Both L1 and L2 are not ‘legal persons.’ Parent company K does not have any premises based in the UK or the EU and is therefore not established in either territory. Parent company K should only get an EORI number if they’re carrying out one of the allowed limited customs activities listed in those who should register section.
Example 5
Parent company M is established as a legal person in Serbia and has two other businesses within its organisation N1 in Poland and N2 in Northern Ireland. Neither of these are a legal ‘person’ as defined in the definitions section.
Company M is involved in activities covered by customs legislation in Poland and Northern Ireland; therefore, it meets the definition of an ‘EO’ established in the EU and will need an EORI number.
EOs can only have one EU EORI number, this number will cover customs activities in Poland and Northern Ireland. Company M should register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision, which in this example will be either Poland or Northern Ireland.
Example 6
Company J is established in Great Britain and is a ‘legal person.’ It also has premises in Northern Ireland which meets the definition of a permanent business establishment.
Company J carries out customs activities covered by customs legislation in both Great Britain and Northern Ireland, as well as in France and Germany.
Company J can register for a GB EORI to undertake customs activities in Great Britain. As it has an establishment in Northern Ireland it can also register for an XI EORI which can be used when undertaking customs activities in Northern Ireland, France, Germany and throughout the rest of the EU.