Thank you for your post.
From a HMRC perspective it’s the nature of the consignment that determines the process that needs to be followed (not the class of vehicle).
- Traders/Hauliers/Drivers moving goods using import or export procedures should do this at port and have the option of using the services of an agent or intermediary
- Traders/Hauliers/Drivers who are moving goods under the Common Transit Convention (CTC) and who need to start or end Transit movements (Office of Departure/Office of Destination) may use the services of an Authorised Consignor/Consignee (ACC) or if travelling through Dover, Eurotunnel or Holyhead attend one of our Inland Border Facilities (IBFs)
- Traders/Hauliers/Drivers moving goods using Carnets OR goods covered by CITES through Dover, Eurotunnel or Holyhead can also attend an Inland Border Facility (provided those goods are not live animals)
- There is guidance on gov.uk about the specific services offered at each of the Inland Border Facilities https://www.gov.uk/government/publications/attending-an-inland-border-facility
HMRC has undertaken a responsive review of the gov.uk content and are making changes and improvements to further strengthen and clarify the messages around IBFs