H.M. Revenue and Customs and UK Border Force are finding that increasingly the GVMS system is being misused by hauliers and other third parties who are adding a T1/T2 MRN to their GVMS declaration as well a UK Import Entry for the same goods. Import entries are being incorrectly coded with RRS01 to facilitate this which is not only incorrect but illegal. We understand that if this method continues to be used vehicles will be delayed and HMRC could issue civil penalties to those involved.

From HMRC

If you move goods through border locations that use the Goods Vehicle Movement Service to control goods, this information will help you avoid common errors with your Transit declarations.

From 1 January 2021 the UK became a contracting party to the Common Transit Convention.

For goods moving under transit, to comply with Common Transit Convention and avoid any delays at international borders, the UK government has agreed to the use of a digital process for those movements entering through a border location that uses GVMS. This means that the Office of Transit functions can be completed before the goods enter the UK.

To do this the transit Movement Reference Number needs to be entered into the Goods Vehicle Movement Service to create a Goods Movement Reference. Any import declaration covering the goods moving under transit is not needed and should NOT be entered into the Goods Vehicle Movement Service.

We have become aware that some Goods Vehicle Movement Service users are entering either the import declaration instead of or as well as the transit Movement Reference Number. Neither of these are in line with UK regulations.

• By not entering the transit Movement Reference Number the Office of Transit cannot be carried out in line with the Common Transit Convention and UK Regulations and may cause delays upon reaching the Office of Destination.
• By entering the “import declaration” for those goods under the Transit movement this puts the goods into two customs regimes at the point of entry to UK. This is against UK regulations.

There are several areas that have been or are being updated in GOV.UK but the above is probably the easiest to digest and can be found in full: https://www.gov.uk/government/publications/community-common-transit-and-tir-newsletters/newsletter-9-may-2022

From Harbour Shipping

We concur with the guidance from HMRC and all of our import entries are completed in accordance with these Customs guidelines. Our hauliers and clients can rest assured that their vehicles will not be delayed due to the miscoding of our Customs declarations.

We have requested that this guidance be re-released on HMRC’s own social media outlets and we understand that they will do this shortly.

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If you want additional guidance in this matter, or if you would like any further information regarding the comprehensive range of Customs clearance services we offer 24/7, please contact our Customs clearance team at [email protected]