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Moving Indirect Export goods from the Irish Republic to GB via ports in Northern Ireland

BIFA has been contacted by the GVMS Team regarding the action required for hauliers moving 'Indirect Export' goods from the Irish Republic to GB and crossing via the ports of Belfast, Larne and Warrenpoint in Northern Ireland.

Since the initial message was circulated, HMRC has only seen small numbers of GMR’s being submitted for Indirect Exports, and BIFA has been asked to re-send the message below.

Iif any Member is dealing with freight originating from the Irish Republic destined for the UK, but routed via Northern Ireland, would you please ensure that the message is relayed to your partner in the Irish Republic.

There may be instances where a haulier is moving exported goods from an EU member state through Northern Ireland.

This usually occurs when goods are moved from Ireland, through Northern Ireland and then across to Great Britain – typically through the ports of Belfast, Larne or Warrenpoint.

In such circumstances, changes that were introduced on the 4 July 2021, mean hauliers carrying out such movements must:

  • Register for the UK’s Goods Vehicle Movement Service (GVMS) and create a Goods Movement Reference (GMR) if you are new to GVMS, or
  • If you have already registered for GVMS, create a GMR for this new movement.  The GMR will need to be presented to your Carrier at Belfast. Larne, Warrenpoint when you travel to Great Britain.

When completing the GMR the haulier must enter the Master Reference Number (MRN) details from the Export Accompanying Document (EAD) issued in the EU country of export. This is an 18-digit alpha-numeric number and can be found in the top right-hand corner of the EAD, commonly this MRN will start with the digits “21IE” where the export originates from Ireland.

The current process for making an indirect export from Northern Ireland to Great Britain, is outlined on GOV.UK

Please note: There will be additional changes to the guidance to improve the indirect exports process further and we will send further communications to outline what this means for you soon.

For further details around the export of goods from Ireland to Great Britain please refer to the guidance on the Irish Revenue site



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