Introduction A customs guarantee is an agreement to pay for customs debt that has already occurred, referred to as actual debt, or that will occur as a result of certain customs special processes, referred to as potential debt. When duty is not paid at the time of import or export, a customs guarantee is [...]
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Introduction To move goods from Great Britain to Northern Ireland, you will need a Goods Movement Reference (GMR) from HM Government’s Goods Vehicle Movement Service (GVMS). GVMS allows carriers or hauliers to pre-lodge the declarations completed for goods moving from Great Britain. The haulier/carrier is required to provide a single GMR linking the required [...]
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Introduction If you are transporting goods into the United Kingdom, into Northern Ireland from the United Kingdom, or into Northern Ireland from a country outside the European Union, you must complete an entry summary declaration. The declaration for your entry must be thorough and precise. You may update your declaration up to the point [...]
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