Resolving common user errors when creating Goods Movement References (GMRs) for the cross-border movement of goods between GB/EU
HMRC has contacted the CIOT with the following information about customs processes:
From 1 January 2022, anyone moving goods between Great Britain (GB) and the European Union (EU) through a Goods Vehicle Movement Service (GVMS) border location must be registered to use this service. Current arrangements will continue to apply to goods moving from the island of Ireland to GB while discussions on the Northern Ireland Protocol are continuing.
HMRC have been made aware of some common user errors occurring when customers are creating Goods Movement References (GMRs) into GVMS. If you’re moving goods through border locations that use GVMS, make sure that you:
- Get a GMR for all movements, including empties.
- Do not use the trailer references when entering your Vehicle Registration Number (VRN) into the GMR for an accompanied movement, as this means the carrier will be unable to validate your GMR. The VRN must match the vehicle presenting the GMR.
- Do not add EU export Movement Reference Numbers (MRN) numbers into the GMR.
- Ensure that you are entering the correct type of declaration reference which is relevant for your movement. For exports via CHIEF or CDS this is the DUCR, for imports via CDS this is the MRN and for imports via CHIEF this is the ERN. For full details around which declaration types should be entered in a GMR refer to Get a goods movement reference on GOV.UK.
- Declarants - Use the dual location code for all exports declarations from GB to EU - when moving through the border locations of Dover and Eurotunnel.
- Declarants - Ensure that RRS01 is included on your import or export declaration if your goods are being moved via a GVMS border location, otherwise the GMR will be invalid and your goods will be delayed.
If you do not do this, you will be unable to board the vessel.
Register for GVMS and find out how to move goods through ports that use the service.
Guidance links:
- Moving goods through border locations that use GVMS? Get a GMR for all movements, including empties. https://www.gov.uk/guidance/get-a-goods-movement-reference
- Moving goods through border locations that use GVMS? Do not use the trailer references when entering your Vehicle Registration Number (VRN) into the GMR for an accompanied movement, as this means the carrier will be unable to validate your GMR. https://www.gov.uk/guidance/get-a-goods-movement-reference
- Moving goods through border locations that use GVMS? Ensure you enter the correct type of declaration reference relevant for your movement. For exports via CHIEF or CDS this is the DUCR, for imports via CDS this is the MRN and for imports via CHIEF this is the ERN. https://www.gov.uk/guidance/get-a-goods-movement-reference
Other routes to assistance:
If you or your clients have a specific question about importing, exporting or customs reliefs
Call our Customs and International Trade helpline on 0300 322 9434. The helpline is open from 8am to 10pm Monday to Friday and from 8am to 4pm at weekends. You can also send us your questions or contact us by webchat.
The Export Support Service is a new helpline for UK businesses to get answers to practical questions about exporting to Europe. The service is a 'one-stop shop' and brings together UK government information, making it easier for exporters to access advice and support.
Visit HMRC's YouTube channel
HMRC's YouTube channel has videos and recorded webinars about customs processes and what your clients need to do before they trade goods with the EU.
Watch our Rules of origin recorded webinar to understand the process and what your clients need to do if they buy from, send or sell goods to the EU.
Register now for our live webinars
We’ll explain existing guidance and answer general questions about the content. We’re unable to answer questions specific to the items your clients import or export on the webinars:
- How to import – what you need to do if you’re importing goods into Great Britain from the EU (except Ireland) or rest of world countries, from 1 January 2022
- Exporting: what you need to do to keep your goods moving – covering zero-rated VAT, customs declarations, using an intermediary as well as licences, certificates, and authorisations
- Customs Import Declarations: an overview – of the whole declarations process
- Importing food and drink, and animal products from the EU to Great Britain – DEFRA webinars about upcoming changes and how to register and use the import system IPAFFS (Import of Products, Animals, Food and Feed System).
You can also find webinars and videos from other government departments about trading with the EU.
Useful information
- find recorded webinars on HMRC's help and support for UK transition page
- download the trader checklist, read our updated guides or visit our customer forums
- sign up for the Trader Support Service if your clients are moving goods between GB and Northern Ireland. You, or your clients, can access online training modules and webinars for support with the Northern Ireland Protocol.