ENS and GMR when importing from the UK: formalities before the border 2026

ENS and GMR When Importing from the UK — Formalities Before the Border 2026

A GMR (Goods Movement Reference) is required at ports that use the Goods Vehicle Movement Service (GVMS) — both for movements into Great Britain and out of it, for example via Dover and Eurotunnel; an empty trailer needs one too. The ENS, by contrast, is a safety and security declaration made before goods arrive: into Great Britain it goes to HMRC through S&S GB, and into the EU through the EU's ICS2 system. We explain how it works and who is responsible for what.

Questions and answers — ENS and GMR

What is the ENS and why is it required?

The ENS (Entry Summary Declaration) is an electronic safety and security declaration made before a shipment arrives. For goods entering Great Britain, the carrier is responsible for it, and it is submitted to HMRC through the S&S GB service — directly or via an agent (source: GOV.UK). For imports from the UK into Poland, the ENS is instead made on the EU side, in the ICS2 system, before the goods enter the EU customs territory. Customs authorities use the ENS for risk analysis and can select a shipment for inspection before it reaches the border.

For entry into Great Britain the minimum time limits are at least 2 hours before arrival for roll-on roll-off ferries and at least 1 hour before arrival at the Eurotunnel terminal at Coquelles (source: GOV.UK). In the EU, ICS2 applies to road transport (Release 3 from 1 April 2025, full operation from 1 September 2025). The differences are explained in Safety and Security GB ENS or ICS2 and GMR vs ENS.

What is the difference between a GMR and an MRN?

  • GMR — Goods Movement Reference, relates to a vehicle, trailer or container and brings together in a single reference the declarations for all the goods it carries; it is presented at a GVMS port when checking in for the crossing
  • MRN — Movement Reference Number, relates to the export/import customs declaration; confirmation that the declaration has been lodged in HMRC's CDS system

When leaving Great Britain through a GVMS port, the GMR includes, among other things, the export declaration references (DUCRs) or the transit MRN (source: GOV.UK). So the declarations must be ready first, and only then the GMR.

When does the GMR need to be ready?

The GMR must be created before arriving at the port — it is presented at the port the vehicle is leaving from. It is created by a registered GVMS user (usually the haulier or someone acting on its behalf). GOV.UK publishes the list of ports using GVMS and the directions it applies to. If the crossing changes, check the details in GVMS before arriving at the port.

What happens if the driver does not have a GMR at the border?

At a port using GVMS, a vehicle without the required GMR will not get through the carrier's check-in — the GMR has to be created first, which delays the shipment and can mean losing the crossing slot. That is why declarations and the GMR should be prepared in advance.

How much do the ENS and GMR cost?

How we quote for handling declarations is explained on how much UK customs clearance costs.

More on the GMR itself: GMR and GVMS in the UK – how to get a GMR number and how to check GMR status in GVMS. If you need help with documents before departure, get in touch.

Frequently asked questions

Are a GMR and an ENS the same thing?

No. A GMR is a GVMS reference linking the declaration references for a vehicle, trailer or container, while the ENS is the safety and security declaration made before goods arrive. One does not replace the other.

Who lodges the ENS when entering Great Britain?

The carrier is responsible for the ENS and can lodge it itself or through an agent, in the Safety and Security GB service. It should not be lodged twice for the same shipment.

When must the ENS be lodged for entry into the UK?

At least 2 hours before arrival for roll-on roll-off ferries and at least 1 hour before arrival at the Eurotunnel terminal at Coquelles.

What is the difference between a GMR and an MRN?

An MRN is the number of a customs declaration in CDS. A GMR relates to a vehicle, trailer or container and carries the references (including MRNs and DUCRs) of the goods inside it.

What happens if the driver has no GMR at a GVMS port?

A vehicle without the required GMR will not get through the carrier’s check-in, so the GMR must be created first, which delays the shipment and can mean losing the crossing slot.

Agencja Celna UK team

Written by a customs agency registered with CDS (UK EORI), based on gov.uk, HMRC, the EU customs tariff (TARIC) and Polish law. This article is for information only — check the current rules before clearance or ask us about your situation.

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