Skip to main content

HMRC Advisory on Goods Movement

If you are a trader, haulier, or carrier moving goods through Goods Vehicle Movement Service port locations that use Goods Movement Reference (GMR) documents, it is important to know that as of 23 March 2023, your ATA Carnet, Transport Internationaux Routiers (TIR) carnet, or paper Single Administrative Document (SAD) must be included in your GMR prior to your goods arrival at the port. If you do not include them, your movement could be delayed. When you use boomerang carnets UKĀ® through its partner, The Liverpool Chamber of Commerce, to obtain an ATA Carnet, you can ask a Carnet Specialist for assistance and/or request a GMR.

The ATA Carnet is an internationally accepted customs document for temporarily exported merchandise, goods, or equipment (boomerang freight) that allows for the cross-border movement of goods import-duty and -tax free in and out of 87+ carnet countries and territories for up to a year.

Also known as the Merchandise Passport, the ATA Carnet is a unique international trade tool for accessing foreign markets easily and affordably.

Grow your business by using an ATA Carnet. Visit to learn more. If you have any questions, contact a Carnet Specialist on the UK Carnet HelpLineĀ® 0808 189 3400. For a complete explanation on GMR requirements, connect to the boomerang carnets UK website Advisory page HERE.