Goods Vehicle Movement Service (GVMS) Border Guide

The CIOT has received the following information from the JCCC to assist businesses prepare for the removal of the temporary customs and VAT easements (introduced on 1 January 2021) for goods moving between Great Britain and the EU; the new rules will come into effect on 1 January 2022.

HMRC states:

Please find attached a GVMS Border Guide.

The guide is designed to provide additional detail to supplement gov.uk guidance. It brings together the key aspects of using the Goods Vehicle Movement Service to move goods between Great Britain and the EU and is not intended to replace any guidance on gov.uk. 

In addition, attached are the following related documents:

• Last week’s trader email on the customer support model (“Full customs controls: help and support”) 
• Today’s trader email on full customs controls from 1 January (“Full customs controls from 1 January”) 

There are further related communications published on GOV.UK:

• A letter is being issued to 243k taxpayers this week, “Changes coming into force on 1 January 2022 for imports from the EU (except Ireland) to Great Britain (December 2021)”
• Published version of the ‘insert’ in the letter, outlining all the changes: https://www.gov.uk/government/news/less-than-a-month-until-full-customs-controls-are-introduced
• News release: https://www.gov.uk/government/news/hmrc-urges-businesses-to-prepare-for-january-customs-changes