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 continues to undertake a wide variety of engagement activity with stakeholders to ensure they understand the new obligations and processes which will be in place from January 2022.
Who needs to register for the Goods Vehicle Movement Service (GVMS)
The haulier moving the goods is responsible for registering for the service and creating a Goods Movement Reference (GMR), but that can be passed to a third party such as an agent or other intermediary. The GVMS registration page has been made available in multiple languages to assist with this.
A haulier may be defined as:
- an independent driver transporting goods and doing their own customs paperwork
- a company that sub-contracts to pick up goods on behalf of another business
- a logistics business, hired to transport goods and complete customs processes on behalf of another business
- a large retail business, that transports and declares their own goods.
Changes to how you export goods from GB to the EU
From 1 January 2022, goods exported through border locations will be subject to full customs controls. You’ll need to check that the business, whose goods you are moving, has submitted the correct customs declaration. This would be either a pre-lodged export declaration or an arrived export declaration – check which locations need an arrived export declaration. You can also find out which reference numbers need to be shown at the border if you’re exporting goods out of GB.
To help exporters prepare early for goods being moved through Goods Vehicle Movement service (GVMS) locations, they can submit pre-lodged or arrived declarations from 29 December 2021 for any movements on or after 1 January 2022. HMRC would encourage traders to do this if they are exporting goods on 1 January 2022.
To do this, they will need to:
- Determine what type of declaration is required – a pre-lodged or arrived ex-port declaration.
- Submit the declaration on CHIEF and they must enter Additional Information code ‘RRS01’.
- Create a Goods Movement Reference (GMR) in GVMS.
Movements that left the European Union (EU) or Great Britain (GB) prior to 1 January 2022
Staged Customs Controls will end at 11.59pm on 31 December 2021.
From 1 January 2022, you can no longer delay your import declarations for 175 calendar days for goods imported/moved from the EU to GB, unless you are moving goods from Northern Ireland (if declarations are required) or Ireland.
If you can no longer delay your declarations, you must submit a full customs declaration from 1 January 2022. You can also use simplified declarations if you are authorised or have an intermediary who is authorised for Simplified Customs Declaration Processes.
For GVMS Locations:
- if you are moving through border locations that adopt the Goods Vehicle Movement Service (GVMS), you will require a Goods Movement Reference (GMR) if:
- for imports into GB, your goods depart or are scheduled to depart from the EU after 11.59pm on 31 December 2021
- for exports from GB, your goods depart or are scheduled to depart from GB after 11.59pm on 31 December 2021
- if you do not provide a valid GMR you will not be able to board
- you can create a GMR from 29 December 2021 if you are importing or exporting goods from GB.
For Inventory Linked Locations:
- you are moving via an inventory linked location, you will no longer be able to use staged customs control methods (for example, delayed declarations) to release goods if the goods depart from the EU after 11.59pm on 31 December 2021, and you will need to submit a customs declaration to allow the goods to be cleared from the border location.
New rules for attending an Inland Border Facility (IBF)
When importing goods from 1 January 2022, you must follow HMRC instructions about whether you need to get your goods checked on arrival.
You may be directed to an IBF for documentary or physical checks of your load if these checks cannot be done at the border.
The person who created the GMR (usually the haulier) should ensure that the goods arrive at an IBF for a check and that their drivers are made aware or have the means to check if an inspection is required.
A driver can check the status of their goods themselves using the check if you need to report for an inspection service, as long as they have access to a device that can access the internet such as a mobile phone.
The haulier and/or driver may be liable to a penalty of up to £2,500 if they fail to follow HMRC instructions.
It’s important that you take steps to ensure that your supply chain is ready and understand how you intend to operate from January 2022.
Find out more information about attending IBFs, including opening times over the festive period, if you’re asked to attend one.
Changes to ending of staged customs controls for Ireland
If you’re importing non-controlled goods from Ireland to Great Britain you can still delay making your customs declaration for up to 175 days, as long as you make an entry in declarants records at the time of import. This includes the movement of goods from Northern Ireland to Great Britain via Ireland.
This means that full customs controls will be introduced as planned on 1 January 2022 for goods moving between the EU and Great Britain, except from Ireland.
For goods moving between the EU and Northern Ireland, the current arrangements under the Northern Ireland Protocol continue to apply.
Support – there is plenty of support available to ensure you are well positioned to comply with the new UK border processes and the information below will provide you with the appropriate channels to direct any issues you may have.
Customs and International Trade (CIT) helpline
The CIT helpline, +44 (0) 300 322 9434 is the main route in for customers with general customs queries including:
- general advice on GVMS
- help moving goods at the border
- problems registering for GVMS
- error messages when creating a GMR
- 24/7 help for urgent issues preventing goods progressing through the border.
HMRC has increased their capacity to ensure we are able to handle operational customs queries including general calls about GVMS.
Government Gateway credentials lost or reset
The Government Gateway platform is a vital part of accessing our IT systems. If you have lost credentials or need them reset you can call +44 (0) 300 200 3600.
You can use this service to raise any issues you may have with GOV.UK service webpages or the GVMS web interface. You can raise a support ticket by selecting the ‘Get Help with this page’ link at the bottom of each screen. You will be asked to provide your name and email address to ensure we can contact you back.
HMRC service availability and issues
HMRC will always try to minimise disruption for businesses and individuals wherever possible, but due to the complexity of their IT systems they sometimes need to have downtime to make these changes. This is a normal approach to updating systems and you will need to plan around this downtime. Visit service availability GOV.UK page for more information.
Business Continuity Plan (BCP)
HMRC regularly manage updates to our IT systems to ensure they perform as expected and will always try to minimise disruption for businesses and individuals wherever possible.
Business Continuity Planning is an essential requirement to ensure goods can continue to move in the unlikely event of system downtime or technical issues.
Hauliers moving goods through a location that uses GVMS will need to get a GMR to move goods.
Hauliers should not travel to the port without a finalised GMR.
Goods without a GMR will not be allowed to embark, unless this instruction has been explicitly issued by HMRC.
Any instance of unscheduled service downtime will be monitored by HMRC and further instructions will be issued if required, to minimise disruption of trade whilst work is completed to repair the system.
There is a live service page that is available to view the status of the service.
HMRC recognises and appreciate the significant time and energy that you and many in the border industry have been investing in preparations for the end of staged customs controls.
HMRC continues to work with ports, carriers and haulage associations to develop their contingency plans to ensure a robust strategy is in place to ensure the flow of goods into the UK is protected.
HMRC will contact you via their usual channels to explain if and when a contingency has been invoked and make clear exactly what you now need to do to move goods successfully through the border.
Updated guidance and support available on GOV.UK
Making a full import declaration
Find out what you need to do when making a full declaration to bring or receive goods into the UK.
Making a simplified frontier declaration
How to use the simplified declaration procedure when importing goods into the UK.
Check which locations you need to use pre-lodged declarations
Find out which locations you need to use pre-lodged declarations from 1 January 2022.
Making a full export declaration
Find out what you need to do when making a full declaration to send goods from the UK.
Making an export declaration using a pre-shipment advice
Find out how to use the simplified declaration procedure when exporting goods from the UK.
Check which locations need an arrived export declaration from 1 January 2022
Find out which locations need your export declaration to be submitted as arrived. If they need to be checked your driver may have to take them somewhere else.
List of roll on roll off ports
Find out which locations are listed as roll on roll off in UK customs regulations.
List of ports using the Goods Vehicle Movement Service
Find out which locations are using the Goods Vehicle Movement Service.
Where to get more information
Drivers can get more information about these new requirements and contact an adviser using the live chat function on the UK government’s haulier website. The live chat service is available in five languages: English, Romanian, Polish, Bulgarian, and Hungarian.
If you have a specific question about importing, exporting or customs reliefs call the Customs and International Trade helpline on +44 (0)300 322 9434. The helpline is open from 8am to 10pm Monday to Friday and from 8am to 4pm at weekends. You can also send your questions or contact HMRC by webchat.
Now is the time to prepare for the end of staged customs controls. Should you require any additional support that is not listed please contact your normal HMRC representative.