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