The new release from HMRC provides information including the following points :
• GMR requirements for empty units not under a transport contract
• Key points to follow when Importing/Exporting
• Export Accompanying Document (EAD) reference number requirements for indirect export
• Clarification on Vehicle Registration Number (VRN) and Trailer Registration Number (TRN)
• Difference explained in a Goods Movement Reference (GMR) for ‘arrived’ and ‘pre-lodged’ exports
• Inland Border Facility (IBF) related instructions
• Additional information on Transit movements procedures
• Instructions if declaration hasn’t been ‘arrived’ automatically
Find the document here GVMS Border Guide – 2nd Edition