Research and analysis

Road hauliers research of customs processes in 2021 and 2022 - Executive summary

Published 15 July 2025

This report was commissioned under the Conservative administration (2010 to 2024), and conducted between 2021 and 2022.

Quantitative and qualitative research into road hauliers’ experiences of customs processes in 2021 and 2022.

HM Revenue and Customs (HMRC) Research Report 825.

Research conducted by IFF Research between August 2021 and May 2022. Prepared by IFF Research (Alex Pearson, Nicholas Mitchell and Rob Warren) for HMRC.

Disclaimer: The views in this report are the author’s own and do not necessarily reflect those of HM Revenue and Customs

1. Background

On 1 January 2021 the transition period between the United Kingdom (UK) and the European Union (EU) ended. From this date controls on the movement of goods between Great Britain and the EU were gradually introduced and the Northern Ireland Protocol took effect. The UK began to operate a full external border in January 2022.   

In the context of these changes to customs controls, HM Revenue and Customs (HMRC) commissioned IFF Research to conduct this research to provide insight into how these changes have impacted road hauliers. The core aims of this research were to understand:    

• the experience of road hauliers when moving goods between Great Britain and the EU, and Great Britain and Northern Ireland   

• the preparedness of road hauliers for upcoming changes to customs processes  

Two waves of this research were conducted between August 2021 and May 2022. The first wave involved a survey of 304 hauliers and 25 qualitative interviews amongst managers in the UK and EU. The second wave involved a survey of 151 hauliers and 50 qualitative interviews amongst managers in the UK and EU. 

2. Methodology

Two waves of this research were conducted between August 2021 and May 2022.

The first wave took place between 16 August and 8 November 2021. This wave involved a survey of 304 hauliers in the UK and the EU (200 based in Great Britain, 50 based in Northern Ireland and 54 based in the EU) and 25 qualitative interviews amongst managers (12 based in Great Britain, 1 based in Northern Ireland and 6 based in the EU) and drivers (4 based in Great Britain and 2 based in the EU).

The second wave took place between 28 February and 27 May 2022. This wave involved a survey of 151 hauliers in the UK (100 based in Great Britain and 51 based in Northern Ireland) and 50 qualitative interviews amongst managers (13 based in Great Britain, 7 based in Northern Ireland and 23 based in the EU) and drivers (4 based in Great Britain and 2 based in the EU).

3. Key findings 

Many hauliers had faced difficulties understanding the new customs requirements in the early stages after the end of the transition period due to the scale of change and issues accessing information and guidance. However, come their participation in this research, most had overcome these initial difficulties and felt well-equipped to operate compliantly under the new requirements.    

Most UK and EU hauliers that participated in the first wave of the quantitative research reported having a good understanding of customs requirements for the routes they operated; 67% from Great Britain to Northern Ireland, 66% from Great Britain to the EU and 63% from the EU to Great Britain.  

The second wave of the quantitative research focused specifically on movements between Great Britain and Northern Ireland made by UK hauliers. Most had a good understanding of the requirements for the movement of goods for this trade route in both directions; 64% from Northern Ireland to Great Britain and 57% from Great Britain to Northern Ireland.   

The majority (91%) of hauliers that participated in the second wave of the research were aware of at least one system or service to assist them with requirements for the movement of goods. The Trader Support Service (TSS) was the most well-known (75%), followed by the Goods Vehicle Movement Service (GVMS) (68%). Between the first and second waves, awareness of the TSS (54% vs 75%) and the GVMS (49% vs 68%) amongst hauliers from Great Britain and Northern Ireland increased significantly.  

Three-quarters (75%) of hauliers that participated in the second wave of the research had registered for at least one system or service to assist them with requirements for the movement of goods. Reflecting awareness of systems and services, the TSS had the highest rate of registration (62%), followed by the GVMS (43%). Compared to the first wave, the proportion of UK hauliers registered for the TSS increased significantly from 43% to 62%. This was driven by a significant uptake amongst hauliers in Great Britain, rising from 32% in the first wave to 47% in the second wave.  

The majority (83%) of hauliers registered for the TSS at the point of the second wave considered it to be a useful service, with more than two-fifths (44%) reporting that they found the service to be very useful. Users of the TSS were often positive about the education, training, and advice available with regard to the movement of goods under the Northern Ireland Protocol.  

In both waves, most hauliers involved agents or intermediaries in at least some capacity in their customs processes. Some used agents or intermediaries to complete and submit all necessary declarations.  However, most only enlisted the services of agents or intermediaries in specific circumstances. Where used, it was widely felt that agents or intermediaries play a crucial role in enabling hauliers to meet customs requirements.  

Key changes since the end of the transition period reported by hauliers based in Great Britain and Northern Ireland included:   

• costs associated with moving goods had increased (89%)  

• time spent on paperwork for the movement of goods had increased (88%)  

• administrative burden associated with IT systems had increased (79%)  

• moving goods had become more difficult (71%)  

• employee workload had increased (68%)  

• sourcing materials for the movement of goods (for example, pallets) had become more difficult (50%)  

Compared to the first wave of the research, significantly fewer hauliers in Great Britain and Northern Ireland reported an increase in employee workload (78% vs 68%). Other changes listed above remained relatively stable between waves.