To create a GMR (goods movement reference), you first register for the Goods Vehicle Movement Service (GVMS) using a GB EORI number. You then sign in and create a reference for each vehicle, trailer or container crossing through a GVMS port. The GMR links every customs declaration for the goods in that vehicle to a single reference. The haulier presents it at check-in, and the carrier will not let the vehicle board without a valid one. It is needed for all movements from the EU to Great Britain, from Great Britain to the EU and from Great Britain to Northern Ireland through GVMS locations. It is needed for certain Northern Ireland to Great Britain movements.
Who creates the GMR
The GMR is usually created by the haulier, the business moving the goods. Hauliers can use the GVMS online service through Government Gateway, or connect their own software to GVMS through HMRC's haulier API. A customs agent can register for GVMS on your behalf.
The trader sending the goods has a separate job. Before the goods reach the departure port, the trader must give the haulier the reference numbers of every declaration covering the load. These include import or export declarations, TIR and ATA carnets, and Common Transit Convention movements. The haulier cannot complete the reference without these numbers, so a late hand-off from the trader is a common cause of delay.
Step 1: register for GVMS
Registration is a one-off step. You need an EORI number starting GB, and you can apply for one during registration if you do not have one. HMRC asks you to use exactly the same address you have used for other HMRC services. A different address delays the application. Once registered, you can add team members and control each person's level of access.
Step 2: gather the references for the load
What you need depends on the direction of travel. For every route you need the vehicle registration number for an accompanied movement, or the trailer or container number for an unaccompanied one. You also need any ATA, eATA or TIR carnet references. Then:
- EU to Great Britain. The import Movement Reference Number (MRN) from the Customs Declaration Service. Where a trader declares in its own records, add that trader's EORI number. For transit movements, add the NCTS transit MRN and do not add any linked import declaration references;
- Great Britain to the EU. The Declaration Unique Consignment Reference (DUCR) for each combined customs and safety and security export declaration. Where an exit summary declaration is needed, add its MRN. The GMR must be in place before you arrive at the port of departure;
- Great Britain to Northern Ireland. The import MRN, the safety and security entry summary declaration MRNs, and the authorised trader's EORI where they declare in their own records;
- Northern Ireland to Great Britain. Needed only for specified movements, including Common Transit Convention, TIR and ATA carnet movements and certain indirect exports from Ireland.
For an import declaration, the MRN goes on the GMR. For an export declaration, the DUCR goes on it. Imports through GVMS ports must be pre-lodged, meaning the declaration is made before the goods arrive.
Step 3: create, update and finalise
Sign in to GVMS with your registration details and select the movement type. You must enter references for all the goods in the vehicle, trailer or container. You can start a GMR with incomplete information and add the rest later. According to HMRC's developer guide, GMRs are kept for 28 days from the last update. Each GMR moves through set states:
| State | What it means |
|---|---|
| Not finalisable | The haulier must update it before it can be used at check-in |
| Open | It can be updated and finalised by the haulier |
| Checked in | The carrier has checked it in, and the haulier can no longer change it |
| Embarked | The vehicle is on the crossing and the goods are awaiting clearance |
| Completed | The goods are clear to proceed, and no updates are possible |
Some movements need no declaration references. These include an empty trailer, goods declared orally or by conduct, and certain postal items. You select the relevant option in GVMS instead. Use these options only where the goods qualify. GOV.UK warns that misuse can delay the journey and lead to a penalty, and not every port accepts oral or by-conduct declarations.
At the port and on arrival
At check-in, the carrier compares the GMR with the vehicle, trailer or container numbers. A vehicle is turned away if it has no valid GMR or the numbers do not match. When the vessel departs, or the train leaves for Eurotunnel, the carrier notifies HMRC and the GMR moves to "embarked".
For imports, the driver or haulier should put the GMR into HMRC's "check if you need to report for an inspection" service. Goods arriving at the Port of Dover or Eurotunnel that are held must go to an inland border facility. At other GVMS locations, held goods go to the inspection facility within or near the port. Failing to follow HMRC instructions can lead to a penalty of up to £2,500.
Common mistakes
- Missing declarations. Every consignment on a groupage load needs its declaration reference on the GMR, and one missing reference can hold up the whole vehicle;
- Wrong trailer number. The carrier matches the numbers exactly at check-in;
- Adding import references to a transit movement. HMRC says not to add associated import declaration references to a GMR for goods moving under the Common Transit Convention;
- Creating the GMR too late. For exports to the EU, and for ATA or TIR carnet movements that need endorsement at an inland border facility, the GMR must exist before you arrive.
Sources: Create a goods movement reference, Register for GVMS, moving goods through GVMS ports, GMR states, GVMS declaration types, GVMS border processes, access to GVMS and HMRC's GVMS developer guide. See also our guides to checking a GB EORI number and importing goods into the UK.
Acumon works with importers and exporters on the VAT and customs side of cross-border trade through our international VAT service. Logistics and haulage businesses can also use our business support team for their compliance and accounting.