This 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.

As this information is intended to support the transition to the new customs procedures from 1 January 2022, HMRC has advised that it will not be updated with any future changes to customs. Therefore, they strongly recommend that Members check gov.uk guidance in all circumstances before moving their goods.

Please click here to access the GVMS Border Guide - 2nd Edition.

After reviewing this document, BIFA's Policy team have noted the following topics that Members should refer to and take note of:

• GMR requirements for empty units that are not under a transport contract

• Key points to follow when Importing/Exporting

• Export Accompanying Document (EAD) reference number requirements for indirect export

• Clarification on Vehicle Registration Number (VRN) and Trailer Registration Number (TRN)

• Difference explained in a Goods Movement Reference (GMR) for ‘arrived’ and ‘pre-lodged’ exports

• Inland Border Facility (IBF) related instructions

• Additional information on Transit movements procedures

• Instructions if declaration has not been ‘arrived’ automatically