Declaration types in Goods Vehicle Movement Service
Information on the declaration types in Goods Vehicle Movement Service (GVMS).
A customs declaration is completed in the Customs Declaration System (CDS). There are various types of customs declarations such as:
- full import declaration
- simplified import declaration
- C21
- full export declaration
Declarations submitted for goods that move through Goods Vehicle Movement Service (GVMS) ports for imports must be pre-lodged and include the RRS01 additional information code.
Declarations submitted for goods that move through GVMS ports for exports can be submitted as pre-lodged or arrived depending on the location you are leaving from. RRS01 AI code can be declared at header level only.
For an import declaration, the Movement Reference Number (MRN) is the reference added to a goods movement reference (GMR). For an export declaration, the Declaration Unique Consignment Reference (DUCR) is the reference added to a GMR.
A transit declaration is completed in the New Computerised Transit System (NCTS).
This procedure follows the Common Transit Convention (CTC). This is an international facilitation that allows for streamlined customs arrangements to help facilitate the flow of goods, minimising the cost of administrations and reducing delays at borders. It allows for the movement of goods under duty suspension between and through contracting parties.
A manual transit procedure is used to declare transit movements that were started under business continuity procedures (fallback) at the Office of Departure. The movement must be accompanied with an offline version of the Transit Accompanying Document (TAD).
Manual transit procedures can also be used for situations when movements released to transit through NCTS at the Office of Departure are unable to be added to the GMR for technical reasons (for example, the MRN is added to the GMR before movement is released by NCTS).
Using this declaration type will mandate attendance at the Border Force Office upon arrival or departure of the British or Northern Irish port.
Entry in the Declarant’s Records (EIDR) allows those authorised to release goods either at the frontier or inland by making an initial entry in their commercial records.
On creating the GMR, the EORI authorised for EIDR at the frontier must be added to the GMR. This applies for imports only. The EORI must belong to either the Simplified Customs Declaration Processes (SCDP) authorised importer responsible for the importation of those goods into the UK, or to the SCDP authorised indirect or direct representative acting on behalf of the importer of the goods. The EORI number must be associated to the correct authorised persons or company who is in charge of the goods.
EIDR can only be used when moving goods from the EU or Norway to Great Britain or from Great Britain to Northern Ireland.
Read more information on Entry in the Declarant’s Records.
Certain goods can be declared orally or by conduct at the point of import or export. These can be found on the list of goods applicable to oral and by conduct declarations. The list is exhaustive. Use of declaration by conduct beyond what is outlined in the list is non-compliant and may incur penalty action.
The paper Temporary Admission (ATA) carnet document must travel with the goods throughout the movement. The reference number, found on the front cover, must be entered into the GMR.
The carnet must be presented to customs each time you import or export your goods or move into a different customs territory (for example, enter or exit the EU).
Read more information on how to use your ATA carnet.
A TIR Carnet is an international customs document that simplifies the movement of goods across borders under the Transports Internationaux Routiers (TIR) system.
The paper TIR Carnet document must travel with the goods throughout the movement. The goods must travel in sealed load compartments.
The carnet must be presented to customs each time you import or export your goods or move into a different customs territory (for example, enter or exit the EU).
More information on TIR guidance can be found in the Transit Manual Supplement.
Postal exemption can be used by the designated postal operator or an Extra-Territorial Office of Exchange to get a GMR without including declaration reference information for some items.
This applies to goods moving under Universal Postal Union (UPU) rules with:
-
CN37, CN38 and CN41 movement documents
-
CN22 and CN23 item declaration forms
Postal exemption can only be used when moving postal goods from the EU or Norway to Great Britain.
UK Internal Market Scheme
The UK Internal Market Scheme (UKIMS) was introduced as part of the Windsor Framework and is a simplified process for moving goods between Great Britain and Northern Ireland.
Read more information on the UK Internal Market Scheme.
Notice of Presentation (NOP) Waiver
A NOP waiver must be part of either an EIDR or a UKIMS-EIDR authorisation. You can use it if goods are:
- not at risk of moving into the EU
- not controlled
UK Carrier Scheme
This declaration is used when moving consumer parcels from Great Britain to Northern Ireland.
It is required to provide an EORI number that is linked to a UK Carrier Scheme (UKC) authorisation.
Export Accompanying Document (EAD)
This declaration applies when goods are moved from Northern Ireland to a destination outside the EU, having already been declared for export in an EU member state.
The EAD MRN must be entered on the GMR. This MRN is issued by the customs authority of the EU country from which the goods are exported.
For EADs transiting through a GVMS port, the system will initiate the process to close the movement.
Read more information at making an indirect export from Northern Ireland.
Moving Northern Ireland qualifying goods
In most cases when goods move directly from Northern Ireland to Great Britain no declarations are required.
Read more information on moving qualifying goods from Northern Ireland, the evidence required and the limited exceptions.