TSS Bulletin 205th Edition

Published: 23 October 2025|

Contents

The TSS Simplified Procedure

There are different goods movement options available to you in the TSS Portal, and it is important to choose the right one for your business requirements.

The TSS Simplified Procedure is a two-stage process in which a simplified declaration is submitted prior to moving goods from Great Britain to Northern Ireland, followed by the submission of complete customs information after the goods have moved.

This goods movement option is suitable in cases where no parties possess UKIMS authorisation or when goods may be ‘at risk’ of entering the EU and are therefore not eligible for the simplified processes for Internal Market Movements available under the Windsor Framework.

The TSS Simplified Procedure follows the steps below:

  1. Submit your Entry Summary Declaration in the TSS Portal – see the ENS Step-by-step guide: Standard Process and Consignment First Process. This is a safety and security declaration that must be provided prior to goods entering NI and is usually completed by the carrier/haulier.
  2. TSS generates a Simplified Frontier Declaration from the information provided in the Entry Summary Declaration. This is a form of customs declaration consisting of a simplified dataset.
  3. Obtain a Goods Movement Reference – see the Creating a Goods Movement Reference guide. This is normally handled by the carrier/haulier.
  4. Goods are physically transported from GB to NI.

Submit the Supplementary Declaration by the 10th calendar day of the month following goods movement – see the Supplementary Declarations: Step-by-step guide. This step requires a full dataset and can be completed by the trader or their agent. It is used to close the customs journey. It is the responsibility of the importer of record to ensure that the Supplementary Declaration is completed in the required timeline.

  1. Pay any duties that may apply – this is generally done by the trader. See the Payments: Step-by-step guide using TSS
  2. Submit a Final Supplementary Declaration – this is done automatically by TSS every month.

Further guidance is available on NICTA. If you are new to TSS, we recommend Getting Started and A Beginner’s guide for importing goods to Northern Ireland.

In upcoming bulletins we will provide information about the other movement options to help you choose the most suitable TSS goods movement option.

Are you ready to use the ICS2 options in TSS?

The system to which the TSS Portal submits safety and security declarations, known as Entry Summary Declarations (ENS), is changing.

The Import Control System Northern Ireland (ICS-NI) is being replaced by Import Control System 2 (ICS2) and HMRC has asked businesses to move to ICS2 as soon as possible and no later than 31 December 2025.

The Trader Support Service (TSS) has already made the required changes to the Entry Summary Declaration form to support the requirements of the ICS2 coming into effect. If you are using the ‘RoRo Accompanied [ICS2]’ or ‘RoRo Unaccompanied [ICS2]’ options to submit your Entry Summary Declarations via the TSS Portal or API you should continue to do so, or if you expect to be ready to use this option by 31 December 2025, you should continue preparations and migrate as planned.

In the meantime, the ‘RoRo Accompanied / Unaccompanied’ option for submitting Entry Summary Declarations to ICS-NI will remain available to TSS users until the date confirmed by HMRC.

Follow the guidance in the ENS Step-by-step guide: Standard Process and Consignment First Process on how to complete Entry Summary Declarations in TSS for RoRo according to the new ICS2 requirements.

Where can I find more information on ICS2?

TSS has hosted two webinars on ICS2:

Find them on the Webinars and Recordings page on NICTA, alongside previous TSS webinars and podcasts.

Update to CHED Document Status codes

From 23 October 2025 changes will be made to the use of Status code XX within TSS when declaring Document Codes C085 and N851.

The XX status will no longer be accepted and declarations using this code will be rejected.

Appendix 5A has already been amended to remove this option.

For consignments that do not require a CHED, traders should review the online tariff measures for an appropriate waiver Document Code to use instead. If an appropriate waiver Document Code isn’t available, then status XW can be used.

EU CHED-PP measures

EU CHED-PP measures are expected to apply to the Northern Ireland Tariff from 29 October 2025, adding the requirement to declare the CHED-PP against Document Code C085.

The following waiver document codes will be available if the consignment qualifies:

  • Y122
  • Y146
  • Y979

Full details and guidance on these waiver codes is available in Appendix 5A.

How to use the Customs Duty Waiver Scheme

The Customs Duty Waiver Scheme enables businesses moving goods from Great Britain (GB) to Northern Ireland (NI) to offset ‘at risk’ tariffs against their de minimis state aid allowance, effectively covering the cost of those tariffs.

Goods are ‘at risk’ if they enter NI but may later be sold or consumed within the European Union. These goods will be subject to EU duty when declared in NI.

For goods you move to NI from countries outside of the UK and the EU, you can claim a customs duty waiver for the difference between the Northern Ireland Online Tariff and the UK Integrated Online Tariff.

To use the Customs Duty Waiver Scheme, you will need to check and monitor:

  • The value of non-customs de minimis state aid your business has received outside of the Customs Duty Waiver Scheme
  • The amount of de minimis state aid your business has received as part of the Customs Duty Waiver Scheme

De minimis state aid could include subsidised contracts, tax credits, loans, or grants from organisations such as Invest NI and NI Direct.

Most businesses can claim up to a maximum of €300,000 of de minimis aid over a three-year rolling period. Allowances vary by sector. For example, businesses in the agricultural primary production sector have a limit of €50,000 and for the fishery and aquaculture sector the allowance is €30,000.

You can claim a waiver for duty on goods which might otherwise be charged EU tariffs if you:

  • Have not exceeded the allowances at the point your import declaration is submitted
  • Will not exceed the allowance for your sector by making a claim

The responsibility for applying for customs duty waivers falls on you, the trader, and you must register your undertaking with the HMRC online service before you start claiming customs duty waivers. You must be subscribed to HMRC online services to use the digital service for reporting and recording de minimis aid to make a customs duty waiver claim on your import declaration submitted through the TSS Portal or via other third parties.

All successful customs duty waivers will automatically be recorded in the digital service to count towards your business sector’s allowance limit, but you must report all other de minimis state aid using HMRC’s online service. You must also report if your undertaking has not been awarded any payments during a 90-day period. Records must be kept for 10 years from your last claim.

You may face penalties if you exceed your de minimis aid allowance limit and continue to claim customs duty waivers.

The eligibility for de minimis aid and how it can be claimed is explained further in the How to claim a customs duty waiver guide.

For more detail refer to GOV.UK:

Good practice reminder: check the Terms and Conditions of the TSS Portal regularly

As part of our ongoing commitment to ensuring a safe, transparent, and compliant online experience, TSS would like to remind all users of the importance of regularly reviewing the Terms and Conditions of Service.

Why it matters

The Terms and Conditions (T&Cs) outline your rights and responsibilities when using the TSS Portal, including how data is handled, acceptable use of the system, and any updates to services or features. These terms are reviewed and updated from time to time to reflect changes in policy, technology, or legal requirements.

Even small updates can have an impact on how you use the service, for example, changes to data sharing practices, authentication methods, or service availability.

Good practice

  • Check for updates regularly – get into the habit of reviewing the T&Cs after each TSS Portal update.
  • Read notifications carefully – if a change is highlighted via a banner, email, or portal message, take a few minutes to read what’s new and how it could affect you.
  • Stay compliant – by using the service, you agree to the current terms, so it’s essential to know what they include.
  • Ask questions – if you’re unsure about any changes, contact the TSS Contact Centre for clarification.

Keeping up-to-date with the latest Terms and Conditions helps protect you, your information, and the integrity of the service. Staying informed is a simple but effective way to use the portal responsibly and securely.

When does the Supplementary Declaration need to be completed?

Submission of the Supplementary Declaration is required by the 10th calendar day of the month following the goods movement.

Why does it have to be submitted by the 10th calendar day?

When goods move using the TSS Simplified Procedure, where you delay the declaration and submit the information post movement on a Supplementary Declaration, you’re using the TSS Simplified Declaration Procedure authorisation. The rules of using the TSS Simplified Procedure state that you agree to the following:

  • Provide us with all Supplementary Declaration information, or where converted post movement, Internal Market Movement Information (IMMI), reasonably required by us and as notified to you using your Account contact details.
  • Make payment in advance for any duty that may become payable because of the provision of these services and in any event by the 10th calendar day of the month, following the month in which the goods subject to movement are transferred.

Additional Trader Support Service terms and conditions can be found on the TSS website.

Guidance on completing the Supplementary Declaration can be found in the Supplementary Declaration: Step-by-step guide on NICTA.

If you want to use the Internal Market Movement Information (IMMI) instead of a Supplementary Declaration, for your ‘not at risk’ goods that have moved into Northern Ireland (NI) using the TSS Simplified Procedure, the TSS Supplementary Declaration conversion to Internal Market Movements Information (IMMI) Guide outlines how to convert an eligible ‘Draft’ or ‘Trader Input Required’ Supplementary Declaration into an Internal Market Movement Information (IMMI) in the TSS Portal.

 

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