GVMS & REX

New for 2022, Customs regulations for importing into the UK from the EU are changing. We can help you make sure you are prepared.

Introducing the Goods Vehicle Movement Service (GVMS) From 1st January 2022

There are impending changes in Customs processes that could well have a dramatic affect on your supply chain, unless you act now. The main changes will impact the haulier and their driver, but UK Freight Forwarders may also wish to offer this service, as they will undoubtedly become the liable party to UK Customs and could face financial penalties.

This document will highlight changes that affect goods arriving or departing the UK by road freight via the Port of Dover or Eurotunnel. This applies to both European Union Goods and Rest of World goods.

Imports from the European Union (Using EU A / EAD / Export Declarations)
  • HAULIERS will be required to obtain a UK Government Gateway account and register for the new GVMS System. Hauliers should register for GVMS now, which is available to all hauliers with a valid UK EORI Number.
    https://www.gov.uk/guidance/register-for-the-goods-vehicle-movement-service
  • ALL HAULIERS without a UK EORI Number need to apply for one now at: https://www.gov.uk/eori
  • HAULIERS will have to create a GMR (Goods Movement Record) for every vehicle which MUST include – amongst other things – the Vehicle Number, the UK Customs entry number for every consignment, the port of departure and operator details.
  • LIABILITY: As we understand it, the company creating the GMR will be held responsible by UK Customs for all goods loaded to the vehicle and any Customs debt. The company must ensure all goods have the appropriate Customs declarations in place before the driver boards the ferry/train.
  • ALL DRIVERS will ideally need a smartphone and have the GMR barcode sent to them by the haulier or hold a printed copy of the GMR barcode. The ferry or train operator will scan the GMR on the driver’s smartphone or printed barcode and the Customs clearance process will start during the ferry/train crossing.
  • During the ferry/train crossing the driver should check their smartphone, they will be advised of either a RED or GREEN Customs Routing. If the driver gets a RED ROUTING, they must proceed to one of the Inland Border Facilities where the appropriate Customs checks will take place. If they receive a GREEN ROUTING, the driver can disembark and proceed to delivery. A driver who doesn’t have a smartphone will need to call their boss to ascertain the Customs routing. https://www.gov.uk/government/publications/attending-an-inland-border-facility/attending-an-inland-border-facility
Imports from the European Union or Rest of World (Using Community Transit)
  • HAULIERS will be required to obtain a UK Government Gateway account and register for the new GVMS System. Hauliers should register for GVMS now, this is available to all hauliers with a valid UK EORI Number.
    https://www.gov.uk/guidance/register-for-the-goods-vehicle-movement-service
  • ALL HAULIERS without a UK EORI Number need to apply for one now https://www.gov.uk/eori
  • HAULIERS will have to create a GMR (Goods Movement Record) for every vehicle which MUST include – amongst other things – the Vehicle Number, the MRN of the T1/T2, the port of departure and operator details.
  • LIABILITY: As we understand it, the Company creating the GMR will be held responsible by UK Customs for all goods loaded to the vehicle and any Customs debt if goods are not declared for clearance.
  • ALL DRIVERS will ideally need a smartphone and have the GMR barcode sent to them by the haulier or hold a printed copy of the GMR barcode.
  • Customs Clearance Option 1 (Our preferred Method): The haulier uploads the MRN of the T1/T2 to the GMR. The GMR is scanned by the ferry/train operator to check its validity. The driver then disembarks and reports to Dover Western Docks where we will clear all consignments loaded and arrange the discharge of the T1/T2 with a robust audit trail. If the importer is an Authorised consignee or goods are travelling inland to an ETSF – or in transit to another Customs office – the driver moves forward with the T1.
  • Customs Clearance Option 2: The haulier uploads the MRN of the T1/T2 and all the associated Import entry numbers from the UK agent(s). The GMR is scanned by the ferry/train operator and during the crossing the Customs clearance of the pre-lodged entries commences. The driver disembarks and reports to an Inland Border Facility (ideally Dover Western Docks) to have the T1/T2 discharged with HMRC officials cross-referencing the GMR against the T1/T2. By routing your drivers through Dover Western Docks, our staff will be on hand to assist your drivers in the event of problems. https://www.gov.uk/government/publications/attending-an-inland-border-facility/attending-an-inland-border-facility
Exports to the European Union (Using EAD / Export Declarations)
  • HAULIERS: As per the import guidance, hauliers should obtain a Government Gateway account, a UK EORI Number and create a GMR for each export vehicle.
  • TO CREATE A GMR, THE HAULIER will need the Export DUCR (Declaration Unique Consignment Reference from the CUSTOMS BROKER for every single consignment.
  • THE CUSTOMS BROKER will provide the Export DUCR to their client/haulier once the goods have been granted permission to progress (P2P). HMRC would like us to remind you that consignments are not meant to leave the exporter’s or forwarders’ premises until they have P2P.
  • THE HAULIER sends GMR to the DRIVER on their smartphone, or gets a printed version of the barcode.
  • THE FRENCH CUSTOMS AGENT will provide a French Customs declaration to the haulier.
  • THE DRIVER proceeds to the Port of Dover or Eurotunnel and hands over both GMR and French Import entry for scanning and then boards the ferry/train.
  • French Customs clearance should be undertaken en route and the driver follows the Green/Orange routes departing the ferry/train and instructions of French Customs officials.
Exports to the European Union and Rest of World (Using Community Transit)
  • HAULIERS: As per the import guidance, hauliers should obtain a Government Gateway account, a UK EORI Number and create a GMR for each export vehicle.
  • TO CREATE A GMR, THE HAULIER will need the Export DUCR (Declaration Unique Consignment Reference for the CUSTOMS BROKER for every single consignment.
  • THE CUSTOMS BROKER will provide the Export DUCR to their client/haulier once the goods have been granted permission to progress (P2P). HMRC would like us to remind you that consignments are not meant to leave the exporters or forwarders premises until they have P2P. In addition,the Customs Broker will provide an Local Reference Number (LRN) which will be processed by Customs at the Inland Border Facility in order to produce a T1.
  • DRIVER reports to inland border facility with their LRN(s) and Customs produce the T1 with a MRN and give the driver printed copies.
  • DRIVER proceeds to the Port of Dover or Eurotunnel and hands over the GMR for processing to the operator and then boards the ferry/train.

We will be happy to answer any questions, but please be aware that as there is currently no HMRC training manual regarding these processes, this is our understanding on information received at Customs webinars and using the available information on the Government website.

For further information, you can contact Customs Insights on 01304 211652 or email enquiries@customsinsights.co.uk. Further information will shortly follow on changes to Rules of Origin that will also be applicable from 1st January 2022.

You can download a copy of our guide to GVMS and REX here.

Introducing Registered Exporter (REX) numbers

For the first 12 months after the UK left the EU, HMRC allowed an easement for Customs documentation, whereby a statement of origin was not needed to claim a preferential (0%) rate of duty for goods imported into the UK from the EU. This will be coming to an end at the end of 2021, and your EU suppliers will now require a registered exporter REX number.

This is how REX will affect your business:

  • From 1st January 2022, all export invoices from the EU to the UK must show a statement of origin in order for the preferential rate of duty to be claimed.
  • Where the value of the consignment is €6,000 or less, the statement of origin can be made by any exporter. However, for consignments that are above €6,000, the EU exporter must have a Registered Exporter (REX) number and include it in the statement.
  • If the exporter is not REX registered, they cannot make a valid statement of origin for goods with a value exceeding €6,000.
  • If you import goods into the UK and your supplier’s invoice does not have a valid statement of origin, then Customs duty will be due on importation.

For further guidance on how the changes will affect your business, please get in touch with us at enquiries@customsinsights.co.uk.

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