HM Revenue and Customs (HMRC) has published guidance for traders, hauliers and carriers moving goods through a UK port using the Goods Vehicle Movement Service so that they can see what they need to do to get through Customs.
It highlights that, from 1 January 2021, a goods movement reference will be needed to move goods from the EU to Great Britain (England, Scotland and Wales — for transit movements only) and from Great Britain to Northern Ireland.
The guidance states that traders, hauliers and carriers may need to use a goods movement reference for Northern Ireland to Great Britain movements (such as a transit movement) as this is a new requirement at ports using the Goods Vehicle Movement Service.
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