Customs Requirements for hauliers making indirect exports leaving Northern Ireland + Office of Transit on GVMS - Penalty reminder April 2025

Please find attached two important notices concerning compliance procedures for exports leaving Northern Ireland and the importance of accurate MRNs within the GVMS. From 7th April 2025, a Civil Penalty of up to £2500 for failure to present all the transit movement reference numbers to the Office of Transit will be introduced by HMRC.

Customs Requirements for hauliers making indirect exports leaving Northern Ireland

Revenue have been working with HMRC colleagues to address the issue some export declarants have been encountering where Ireland is the Office of Export and the goods exit from Northern Ireland. The issue relates to the completion of the export procedure. The attached notice (Customs Requirements for hauliers making indirect exports leaving Northern Ireland)explains the process to be followed and should be shared with all stakeholders in your export supply chain. 

Where the steps are followed, HMRC's export system will automatically inform Revenue's AES that the exit is confirmed. Ireland's AES will then issue the IE599 to the Declarant, confirming closure of the export.

Office of Transit on GVMS – Penalty reminder April 2025

It is a reminder to trade of a legal obligation to present all the transit Movement Reference Numbers(MRNs) at the Office of Transit and that failure to do so could result in a penalty from 7th April 2025.

Hauliers/Intermediaries/Agents need to be aware of the potential penalty.

Any questions regarding this notification and the penalty, should be forwarded to the HMRC Customs Transit Policy team at​ transitpolicymailbox@hmrc.gov.uk