This is the updated advice from HMRC on the movement of human remains or an empty hearse travelling.

Where a GMR is needed these should travel as freight. If a GMR is not needed these can travel as passenger.

For the moment, until customs controls are implemented, from NI to GB it is ok to travel as passenger whether the hearse contains human remains or not. All movements from GB to NI should be as freight.

Empty Hearse

• Outbound from GB to NI – GMR needed under Dec by Conduct, C21 for coffin.
• Inbound from NI to GB – nothing required until stage customs controls implemented.
• Outbound from GB to EU– GMR needed under Dec by Conduct, C21 for coffin.
• Inbound from EU to GB – GMR needed under Dec by Conduct, C21 for coffin.

Hearse with human remains

• Outbound from GB – NI – GMR needed, under dec by conduct. C21 required for coffin with human remains. Passport of the deceased (if held) and death certificate is required to be checked
• Inbound from NI – GB – nothing required until stage customs controls implemented.
• Outbound from GB – EU – GMR needed, under dec by conduct. C21 required. Passport of the deceased (if held) and death certificate is required to be checked
• Inbound from EU – GB – GMR needed, under dec by conduct C21 required. Passport of the deceased (if held) and death certificate is required to be checked

Cremated remains (ashes) in an individual’s vehicle / baggage

• Outbound from GB – EU – GMR not needed, under dec by conduct. Passport of the deceased (if held) and cremation certificate is required to be checked
• Inbound from EU – GB – GMR not needed, under dec by conduct. Passport of the deceased (if held) and cremation certificate is required to be checked

For Republic of Ireland routes, a PBN is also required.