Guidance

November 2025 — Multiple declarations for one consignment (duplicate Movement Reference Numbers (MRNs))

Updated 13 November 2025

What you need to know

We are seeing a recurring issue where an additional Movement Reference Number (MRN) is raised in the New Computerised Transit System (NCTS) for the same consignment of goods. This typically happens when:

• you submit a request for cancellation for a transit declaration to your supervising office after the movement has been released to transit (IE029 received)
• the original declaration is not cancelled in NCTS
• a second MRN for the movement has been submitted, before the original is cancelled
• the driver is presented with duplicate MRNs or Transit Accompanying Documents (TADs), which may occur once the goods have already departed — the driver may present one or both MRNs at different points in the journey

Why this causes problems

Two MRNs for one movement can lead to one MRN being presented at the office of transit, resulting in the notification of crossing the frontier message being generated in NCTS, while the other MRN is presented, arrived and discharged at the office of destination. 

The first MRN remains undischarged triggering the formal enquiry process involving HMRC, other national administrations, and you as the holder of the procedure.

This duplication, or creation of the second MRN, results in an unnecessary administrative burden for all parties involved, including:

• the office of departure initiating an enquiry
• the office of destination investigating and responding to the enquiry
• the holder of the procedure receiving increased contact from national administrations to provide the necessary explanations as to why there are two declarations
• the office of transit needing to confirm that only one of the movements received a notification of crossing the frontier message

Additionally, the corresponding guarantee amount will be held until the original MRN is discharged — the overall guarantee balance remaining reduced until the duplicated movement enquiry is resolved.

Overall, this creates unnecessary work and is a significant use of resources across all stakeholders in the transit process.

What you must do

If goods have been released to transit (IE029 received) but have not yet departed the premises

Traders are reminded that when requesting cancellations, you should:

• contact the office of departure and provide an explanation as to why you are requesting the cancellation
• only raise a new movement once cancellation has been confirmed
• notify the office of departure of the new MRN
• never issue multiple MRNs or TADs covering the same consignment to drivers

If goods have been released to transit (IE029 received) and have departed the premises

If the movement has left the premises, refer to section 4.3.14 (Cancellation of a Transit declaration) of the Transit Manual Supplement for details of the circumstances when you should contact the nearest customs office to report an incident. A cancellation should not be requested.

For circumstances not applicable to the office of incident you should notify these discrepancies upon arrival at the office of destination.

Key reminders

Only one MRN should be associated with the goods travelling to the office of destination.

A cancellation cannot be granted if the consignment has left your premises.

If you notice a mistake on the declaration, contact the office of departure with the details, who will be able to advise. 

Duplicate movements are not just a system error. They have real consequences. Using more than one MRN for the same consignment can lead to confusion, formal enquiries, and delays across the transit chain, leading to potential penalty action.

Further information

You can read more information in:

• section 4.3.14 (Cancellation of a Transit declaration) of the Transit Manual Supplement
• the European Commission Transit Manual

You can contact the NCTS helpdesk by email: nctshelpdesksalford@hmrc.gov.uk