Analyses and documents all business functions and processes that are part of the Excise Movement and Control System (EMCS)



The General Agreement on Tariffs and Trade is an international multilateral agreement which embodies a code of practice for fair trading in international commerce.



The GMR number combines multiple declaration reference numbers (MRNs) into a single goods movement reference.

You cannot move goods through UK ports without a GMR and may face delays at the port without one.

Find out more about GMR port passes



A statement to Customs, indicating the Customs procedure to be used.



Small consignments bulked together and consigned by a forwarder or carrier as one shipment to reduce the cost of freight. This term tends to apply to sea freight and road haulage.

Latest News

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HMRC Update - Instructions for moving goods using the Goods Vehicle Movement Service (GVMS)

HMRC is reminding hauliers and drivers to check and follow inspection instructions when moving…

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HMRC Update - Electronic Travel Authorisation

Eligible HGV drivers travelling to the UK without a visa need an Electronic Travel Authorisation (…

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Customs Clearance - What's New in 2026

2025 was an eventful year for changes to customs clearance requirements and regulation, and 2026…

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HMRC Update : Import Control System 2 (ICS2) – act now to be ready by 31 December 2025

Import Control System 2 (ICS2) is the new IT system for submitting entry summary (ENS) declarations…

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Douane (French Customs) update - ICS2 Road, Rail Vectors and Unaccompanied Trailers Important Reminder: End of Transition on 31 December 2025

The ICS2 transition period for road and rail vectors and for unaccompanied trailers ends on 31…

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HMRC Update - CDS System Maintenance, Sat 13 - Sun 14 December 2025

Due to maintenance the Customs Declaration Service (CDS) will be unavailable to all users from…