Every lorry that leaves the UK with a commercial load should carry one piece of paper that drivers often treat as routine: the CMR consignment note. A careless CMR causes trouble later – in a damage claim, an HMRC VAT check or at a depot abroad. This guide for UK hauliers, exporters and forwarders explains what the CMR note is, what must go on it and what it does not cover, based on GOV.UK guidance and the text of the Convention.
What is a CMR consignment note?
CMR is the Convention on the Contract for the International Carriage of Goods by Road. In the UK it has the force of law through the Carriage of Goods by Road Act 1965, which sets the Convention out in its Schedule. The Convention applies to every contract for the carriage of goods by road in vehicles for reward where the place of taking over the goods and the place designated for delivery are in two different countries, at least one of which is a contracting country. Article 1 excludes, among others, furniture removals.
The GOV.UK guidance on carrying out international road haulage (last updated 19 March 2026) describes the road consignment (CMR) note as a standard contract used by companies that want a provider to transport goods internationally by road. It confirms that the haulage company has received the goods and has a contract from the supplier to carry them. GOV.UK is direct about the requirement: you must have a CMR note on all international journeys if you are carrying goods on a commercial basis.
Who completes the CMR note and how many copies are needed
GOV.UK says the CMR note can be filled in by the haulier, by the company sending the goods abroad, or by a freight forwarder. The Convention requires the note to be made out in three original copies signed by the sender and by the carrier: the first goes to the sender, the second travels with the goods, and the carrier keeps the third. The GOV.UK haulage guidance describes three copies from the business side – one for the supplier, one for the eventual customer and one to accompany the goods – and lists the CMR note among the documents your driver needs for an export journey.
Pre-printed CMR notes can be bought from the Road Haulage Association (RHA) and Logistics UK, as GOV.UK points out.
What a CMR consignment note must contain
Article 6(1) of the Convention lists the particulars the note must contain. In practice that means:
- the date of the note and the place where it is made out,
- the names and addresses of the sender, the carrier and the consignee,
- the place and date of taking over the goods and the place designated for delivery,
- the description in common use of the goods and the method of packing,
- the number of packages and their marks and numbers,
- the gross weight or quantity of the goods,
- charges relating to the carriage,
- the instructions needed for customs and other formalities,
- a statement that the carriage is subject to the Convention.
Mismatches between the CMR, the commercial invoice and the customs declaration – a different package count, a vague description, a wrong consignee – can cause questions at the border and in later disputes. Fill the note in from the same data you use for the declaration.
What the CMR note does not replace
A CMR note is a transport contract document, not a customs declaration. For goods moving from Great Britain to the EU you still need an export declaration (or a transit declaration) and, at ports and locations that use the Goods Vehicle Movement Service, a goods movement reference that links those declarations. Our guide on how to export goods from the UK walks through those steps. If you prefer to outsource the declarations, an export customs clearance service from a customs agency registered in CDS can prepare them so that the references are ready before the truck leaves. Forwarders and carriers can also read Easy Clearance’s overview of customs clearance for freight forwarders and hauliers.
CMR as evidence of export for VAT
For exporters, the CMR note also matters for VAT. HMRC’s VAT Notice 703 on goods exported from the UK lists an international consignment note (CMR) fully completed by the consignor, the haulier and the receiving consignee as an example of commercial transport evidence, and explains that the road consignment note is in three parts, completed and signed by the sender, the carrier and the person receiving the goods. The same notice warns that for ex-works collections the international consignment note alone is not conclusive evidence that the goods have left the UK, and that its information must be complete if you rely on it. Easy Clearance has a separate article on alternative proof of export when the electronic exit message is missing.
Electronic CMR (e-CMR)
An Additional Protocol to the CMR Convention allows an electronic consignment note. GOV.UK publishes the Additional Protocol concerning the electronic consignment note, presented to Parliament in November 2024. Before switching to e-CMR, check with your customers, subcontractors and the countries on your route that an electronic note will be accepted for each journey.
Checklist: CMR consignment note before departure
- Agree who completes the note: haulier, sender or freight forwarder.
- Fill in every particular listed in Article 6(1), including customs instructions.
- Match package count, weight and goods description to the invoice and declaration.
- Get the note signed by the sender and the carrier; keep three originals.
- Make sure the driver carries the copy that travels with the goods.
- Have the export or transit declaration and, where required, the GMR ready separately.
- File the signed copy with your export evidence for VAT purposes.
Mini-FAQ
Is a CMR note mandatory for UK hauliers?
GOV.UK guidance on international road haulage says you must have a CMR note on all international journeys if you are carrying goods on a commercial basis.
Who fills in the CMR consignment note?
According to GOV.UK, the CMR note can be filled in by the haulier, by the company sending the goods abroad, or by a freight forwarder. Under the Convention it is signed by the sender and by the carrier.
Is a CMR note a customs declaration?
No. A CMR note is a transport contract document. It does not replace an export declaration, a transit declaration or a goods movement reference (GMR). Customs instructions are one of the particulars the note should contain, but the declarations themselves are made separately.
Can a CMR note prove export for VAT zero-rating?
HMRC VAT Notice 703 lists a fully completed CMR note as an example of commercial transport evidence. For ex-works collections it is not conclusive on its own, so keep it with your other export evidence.
Sources (gov.uk): Carry out international road haulage; VAT on goods exported from the UK (VAT Notice 703); Additional Protocol to the CMR concerning the Electronic Consignment Note; legislation.gov.uk: Carriage of Goods by Road Act 1965, Schedule. Rules change – always check the current GOV.UK guidance before travelling.