Prepare for the new supplementary declaration digital service

Guide

Last updated 22 January 2021

If you have moved goods from Great Britain (GB) to Northern Ireland (NI) since the 1 January using the Trader Support Service (TSS), then you will already have started the new simplified declarations processes that allow your goods to move before all information is submitted. 

The TSS process has three steps. The first two of these – submission of an ENS Safety & Security declaration and Simplified Frontier Declaration (SFD) – will have been completed by you or your carrier/haulier before the goods moved. 

The final step in the process is called the supplementary declaration. For TSS to submit a Supplementary declaration on your behalf, you will need to provide TSS with further data

New digital process 

From mid-February, the TSS is introducing a new digital process for you to do this. It is being introduced in a controlled way, to make sure you can be properly supported in starting to make these new declarations.

For goods moving from mid-February 

If you are moving goods after the new digital service is introduced, you will need to submit your Supplementary declaration information to TSS by the fourth working day of the month following a goods movement – by 4 March for goods moved in February. 

When your goods move, you will receive an email to tell you about the Supplementary declarations you need to submit. In some cases – where you are moving goods that don’t attract any duty, and are not controlled goods – you will be able to do that from the middle of February if you wish to do so.

For other goods – those where duty will need to be paid, and controlled goods such as alcohol or some food products – you will be able to submit your Supplementary declarations from the end of February

In all cases, you’ll need to ensure you’ve submitted your Supplementary declaration by 4 March 2021 for goods that move during February.

For goods that moved before mid-February 

For goods moved before the new supplementary declaration digital service is introduced, there will be a staged approach to submission of Supplementary declarations. 

You will be kept informed about when you will be required to submit Supplementary declaration information into TSS for these movements. You will get plenty of notice before you are asked to do this, so you should wait to hear from the TSS before attempting to submit a Supplementary declaration for those goods. This helps ensure that the new service is working well, and that you can get you the right support and customs expertise to guide you through this process. 

For goods moved in January 

Normally HMRC would have expected the Supplementary declarations for goods that moved in January by 4 February. HMRC are not expecting your Supplementary declarations until after the new service is delivered and TSS have invited you to submit in February the information for these declarations.