This guidance outlines the Goods Vehicle Movement Service (GVMS) procedures at the border and during crossings. It details the check‑in process, the requirement for carriers to notify HMRC immediately at departure, and how to verify GMR status. The guidance ensures compliance with automated customs processes for goods vehicles.
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Key Takeaways
Carriers must verify the goods movement reference (GMR) presented, cross‑check the details on the GMR with the vehicle, trailers or containers, and vehicles will be turned away if a valid GMR cannot be presented or registration numbers do not match.
Carriers must notify HMRC immediately when the vessel’s bow doors close (or for Eurotunnel when the train departs from the platform), which changes the state of all GMRs to ‘embarked’ and triggers automated customs processes.
They can use the service “check if you need to report for an inspection” to view the most up‑to‑date status of the GMR.
Primary source
Read the full article at GOV.UKThis summary was published on VATfaqs.com on 11 March 2026. It relates to VAT developments in United Kingdom. The original source is GOV.UK.
