Best practice on ensuring receipt of a DMSEOG (exit notification) at an inventory linked location

Best practice on ensuring receipt of a DMSEOG at an inventory linked location where a MUCR has been created and contains a rerouted DUCR (arrived GVMS to Inventory linked)

HMRC released guidance in February 2023 referring to the rerouting of goods from a GVMS arrived location to an inventory linked location, see appendix 1 below.

As a reminder, declarations must be completed with the intended location of departure. However, under limited circumstances, rerouting from a GVMS arrived location to an inventory linked location is permissible for the reasons below:

• Arrived export port closed
• Ferries being delayed/cancelled due to winds
• Lengthy queues

This best practice guidance provides further clarity on ensuring that a rerouted DUCR (from GVMS arrived location to inventory linked location) that is consolidated within a MUCR does not impact all consolidated DUCRs.

See Attached Document