5.1 Freighted goods via NON-INVENTORY linked ports (Dover / IBFs)
5.2 Freighted goods via INVENTORY linked ports / airports

If the goods are transported as unaccompanied gooods (i.e. cargo) or contain licensable items, the shipment will require a Customs Entry (C88 if licensable goods). Carrier manifests the goods using L6/L7/L8 if CNS, or blank ETC code if using Destin8. Carrier applies UCR to the inventory.

If the goods are accompanied and there are no licensable goods, Customs Entry is not required. The carrier will manifest the goods using T2 if using CNS, or
03 if using Destin8.

Use code: CPC 10 00 041 for exports and CPC 00 080 20 for re-imports.

5.3 GVMS / GMR requirements for goods driven via roro ports
5.4 PBN (pre-boarding notification number) for Republic of Ireland
5.5 LCCI Customs Declaration Service