Published:
11 December 2021
Updated:
26 July 2022
Contents
Introduction
This guide is relevant for:
- Movements of commercial goods where an oral declaration is permitted under a contract of carriage AND
- Great Britain to Northern Ireland (GB:NI) journeys not using Inventory-Linked Ports
This guide does not cover movements of goods for private individuals (for further guidance on such movements, see When you can declare personal goods orally on GOV.UK).
Certain commercial goods can also be declared as Merchandise in Baggage.
Actions you need to take
- Check if your goods can be declared using an Oral Declaration at GOV.UK.
- Ensure you and your haulier/intermediary are registered with the Trader Support Service (TSS).
- Complete an Entry Summary (ENS) Declaration and note your Oral Declaration intention on TSS by selecting ‘I am transporting an empty container/trailer/van/lorry under a contract of carriage, which requires a safety and security declaration for GVMS’ as the ENS Only Reason in all Oral Declaration cases (i.e., regardless of whether the statement is true for your goods and movement).
- Create a Goods Movement Reference on the HMRC Goods Vehicle Movement Service (GVMS). Select ‘oral or by conduct declaration’ on GVMS prior to movement.
- Complete form C108 – only if using an Oral Declaration for Temporary Admission.
What are Oral Declarations?
Oral Declarations are a method of declaring commercial goods to customs at import, at the goods to declare channel, or the red phone point in the customs area of a port or airport.
How TSS supports Entry Summary Declarations
- TSS provides a portal for registered traders, carriers and hauliers to provide safety and security data which TSS will use to generate and submit Entry Summary Declarations to HMRC.
- TSS uses this and further data provided by the trader to complete import declaration requirements.
For further help, please refer to Reliefs and Duty Suspension Overview and considerations for data input in TSS declarations on NICTA, or consult the TSS Contact Centre for support on 0800 060 8888.