Changes Affecting Northern Ireland Traders: Urgent Action Required for Duty Deferment Accounts

Nov 29, 2023 | Article

HMRC is making significant changes that will affect Northern Ireland traders, and these changes could disrupt supply chains, especially in the crucial week before Christmas. Here are the key points to take away:

1. Linking Duty Deferment Accounts (DDA) to EORI Numbers:

Companies with a Duty Deferment Account will now have it linked to their EORI number. For businesses holding both a GB EORI and an XI EORI (XI being the prefix for Northern Ireland), starting from 19th December, their DDA can only be linked to one EORI.

2. Action Required by Traders:

Traders must inform HMRC which EORI they want their DDA linked to, choosing between GB or XI EORI. If no instruction is received, HMRC will default the DDA to the XI EORI number. If traders wish to use a DDA in both GB and NI they will need another DDA as one DDA will no longer cover both territories.

3. Implications for Traders:

  • Failure to inform HMRC means the DDA will default to XI EORI.
  • Import entries into GB will fail from 19th December, rendering the DDA invalid.
  • Pre-lodged entries on road freight movements arriving via Dover or Eurotunnel will require trailers to report to Sevington until payment issues are resolved.
  • Inventory-linked movements (Road, Sea, or Air) will not customs clear, and goods will remain at the port until payment is resolved.
  • Failure to address these changes promptly could result in delays, financial repercussions, and increased complexity in resolving the issues.

British International Freight Association (BIFA) Response:

The BIFA Policy Group is actively lobbying HMRC to delay the implementation of these changes. The potential chaos ensuing from the alterations necessitates a reconsideration of the timeline. If not delayed, the process of resolving issues could take up to six months, as obtaining a new DDA involves a lengthy application and approval period.

To conclude, businesses operating in Northern Ireland and dealing with GB trade must urgently review their EORI arrangements and inform HMRC of their preferences. Failing to do so may lead to significant disruptions in the supply chain, emphasising the need for swift action to mitigate potential issues and ensure a smoother transition.


For further information on how these changes will affect your business, please email our Customer Relationship Management team


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