HMRC Issue GVMS Border Guide 2

Feb 12, 2022

HMRC Issue GVMS Border Guide 2

HMRC has now issued the 2nd version of their GVMS Border Guide, which provides additional detail to the guidance.

This guide collates the key aspects of using the GVMS (Goods Vehicle Movement Service) when moving goods between the UK and EU.

Intended to support the recent 2022 transition to new customs procedures, it is expected to be the final version. Multifreight suggest that customers check for all relevant guidance.


BIFA recently advised members to take note of the following changes:

  • 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


– Your MultiFreight Team

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