HMRC: Changes to how you move goods between Great Britain and the EU from 1 January 2022

HMRC

Changes to how you move goods between Great Britain and the EU from 1 January 2022

From 1 January 2022, any goods moved between Great Britain and the EU, except for the island of Ireland, will require full customs controls.

Moving goods from the island of Ireland to Great Britain

On 15 December, the Government announced that from 1 January, goods moving from the island of Ireland to Great Britain, including those moving from Northern Ireland via Irish Ports, will continue to be treated the same way as they are now. There will be no new requirements in terms of either customs or SPS processes.

Moving goods from Great Britain to EU

You’ll need to check that the business whose goods you’re moving has submitted the correct export declaration. This would be a pre-lodged export declaration or an arrived export declaration.

Check which locations need an arrived export declaration.

If you’re leaving from the Port of Dover or Eurotunnel, make sure the dual Freight Location Code is used on the export declaration for the goods you’re moving. This will give you flexibility for your route. Check the location codes for roll on roll off border locations for use in CDS or CHIEF.

Moving goods from the EU to Great Britain

You’ll need to check with the EU exporter that they have completed the EU export procedures.

You’ll also need to get evidence from the Great Britain importer that the correct import declaration has been made. This would be a pre-lodged import declaration or a simplified frontier declaration.

Check which locations need a pre-lodged import declaration.

Drivers will not be able to board the ferry or shuttle if they do not have the required paperwork for the goods with them from 1 January.

You can find more information about the new requirements for moving goods between Great Britain and the EU in the Haulier Handbook.

Moving goods through border locations that use GVMS

If you will be moving goods through border locations that use the Goods Vehicle Movement Service (GVMS) to control goods from 1 January, you must:

  • Register for GVMS now. You will need to use this system to create a goods movement reference (GMR) for any goods you move between GB and the EU.
  • Get a GMR. Any movements (including empties) into Great Britain from the EU, or to the EU from Great Britain, started after 11.59pm GMT on 31 December 2021 must have a GMR. Without one, drivers will not be able to board the ferry or shuttle. To help you prepare, you can create a GMR from 29 December 2021.  
  • Check if you need to report for an inspection of your goods using your GMR. If the goods you’re importing or exporting are selected for inspection, most ports will check the goods on site. Port of Dover and Eurotunnel require drivers to attend an inland border facility (IBF), as does Holyhead if you’re exporting goods from Great Britain.

The person who created the GMR (usually the haulier) must ensure 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. The haulier and/or driver may be liable to a penalty of up to £2,500 if they fail to follow HMRC instructions to attend an IBF.

Support available

Check GOV.UK for more information, but if you need more help on these requirements, you can call the Customs and International Trade helpline on 0300 322 9434 from 8am to 10pm Monday to Friday, and 8am to 4pm at weekends, or contact us by webchat.

CIT helpline Christmas and New Year opening hours:

  • 24 December: 8am to 10pm
  • 25-28 December: closed
  • 29-31 December: 8am to 10pm
  • 1-3 January: 8am to 4pm
  • 4 January onwards: normal opening hours

Out of hours service

We understand if you have an issue at the border you need urgent help. HMRC has a 24/7 critical importing and exporting service, through the Customs and International Trade helpline which will be available throughout the Christmas period.

From 1 January 2022, the helpline will also cover GVMS enquiries. Simply choose option 1 when you call.