TSS Bulletin 208th edition

Published: 4 December 2025|Bulletins

ICS2 readiness: are you set for 1 January 2026?
Action required: expanded business sector options for the Customs Duty Waiver Scheme
Check you’re using the correct commodity code
Movement Reference Numbers: an important step when creating your Goods Movement Reference
The Full Frontier Declaration
Completing Supplementary Declarations under the TSS Simplified Procedure: your responsibilities

Changes to your Entry Summary Declaration – act before 31 December 2025 to avoid delays to your goods movements.

ICS2 readiness: are you set for 1 January 2026?

Transition to ICS2

After 31 December 2025, submitting Entry Summary Declarations (ENS) to Import Control System Northern Ireland (ICS-NI) will no longer be permitted.

All businesses must make the transition to Import Control System 2 (ICS2) for ENS submissions for good movements to Northern Ireland (NI). Options to submit ENS to ICS2 are already available in the TSS Portal and the time to act is now!

To ensure a smooth transition, proactive engagement across your supply chain is essential. Here’s how you can lead the way and keep your operations running seamlessly.

Your ICS2 action plan

Here is what you should consider when preparing for ICS2.

Communicate across your supply chain. Connect with every party involved in your goods movement. Accurate, timely information sharing is key!
Obtain or provide a 6-digit commodity code. Be aware that:
- Every shipment requires at least a 6-digit commodity code, and you can find it on your shipping documents or use the Northern Ireland Online Tariff on GOV.UK.
- The How to identify your commodity codes guide on NICTA provides detailed guidance on how to classify your goods. This includes examples to help you identify the correct commodity code.
- If the goods you’re moving are controlled, you’ll need to enter the commodity code at a 10-digit level as you currently do.
Obtain or provide precise goods description. Be aware that:
- ICS2 requires clear, detailed, plain-language descriptions. Do not use generic terms like ‘parts’ or ‘general cargo’ as they are unacceptable in ICS2.
- ICS2 implements a list of stop words within the declaration screening process to ensure the quality of descriptions is sufficient.

Check out the Goods Description Guide on NICTA for examples and best practices, since the TSS Portal flags stop words and prompts for better descriptions.

Obtain or provide buyer and seller details. You’ll need to ensure that:
- If the buyer and seller are different entities to the importer and exporter you’ll need to specify their details by providing their name, address and EORI number if known (XI or EU EORI only), as well as providing the consignee and consignor name and address
- this information is available for the ENS submitter beforehand to avoid delays
Obtain or provide acceptance and delivery locations for all Roll-on Roll-off (RoRo) accompanied movements. If you’re a haulier:
- You’ll need to provide the location of the place of acceptance and place of delivery for all RoRo accompanied movements.
- You might have more than one place of acceptance or delivery, especially if you’re moving consolidated loads, and you must ensure all locations that apply are included.
Confirm if the goods are moving within a registered shipping container. You’ll need to confirm whether the goods are moving in a registered shipping container. For ENS, the container identification number should have a format ZZZZ9999999. (Note: TSS supports submissions for 40ft containers only.)

Stay informed and supported

For more on ENS requirements, refer to the ENS Step-by-step guide: Standard Process and Consignment First Process guide on NICTA.

Remember, you can raise a case through the TSS Portal or call the TSS Contact Centre on 0800 060 8888, if you need further support on ICS2.

Action required: expanded business sector options for the Customs Duty Waiver Scheme

As highlighted in TSS Bulletin 206th edition on 6 November 2025, on 15 December 2025 there will be changes to the Customs Duty Waiver Scheme (CDWS) digital service. that will require your action before 1 January 2026.

What is changing?

Current requirement: CDWS users are required to select their business sector, referred to as an ‘undertaking’, from three broad categories – Fisheries, Agriculture, or Other.
New requirement: from 15 December 2025, you must log in to HMRC online services and update your business sector by choosing from a newly expanded list of sector classifications. The service will provide prompts to complete this task.
Deadline: by 1 January 2026, all CDWS users must have updated their business sector using the expanded list of sector classifications to continue making claims without disruption.

You will not be able to claim further waivers if you do not update your sector information by the deadline.

What stays the same?

The process for claiming a waiver on your import declaration remains unchanged. Once your sector information is updated, no further action is needed for waiver claims.

Next steps

CDWS online service downtime

From 6:30pm on 12 December to 8:00am on 15 December 2025, the CDWS online service will be updated to reflect these changes. You will be unable to access the service during this time.

Additional support and information

Please email the HMRC NI stakeholder engagement team if you have any questions or require further support, at [email protected].

NICTA

How to claim a customs duty waiver guide

GOV.UK

Check you’re using the correct commodity code

HMRC updates the Northern Ireland and UK commodity code structure every year to maintain alignment with the World Customs Organisation (WCO) and EU Combined Nomenclature. These changes usually take effect on 1 January 2026 and can affect duty rates and tariffs.

Commodity codes may be deleted, merged, or replaced with new ones.

Verifying and updating commodity codes is essential to avoid delays or issues when moving goods. Staying informed of the annual changes and taking action is essential.

Steps to take before these changes become effective

Make sure you:

Check the commodity code for each item that you move from GB to NI on the NI Trade Tariff or UK Trade Tariff.
Check the duty rates and licensing requirements for any changed codes.
Update your internal systems (ERP, customs software) with any new details.
Communicate changes to your supply chain partners, agents and intermediaries.
Subscribe to the Northern Ireland Online Tariff news bulletin and UK Integrated Online Tariff news bulletin for ongoing updates.
Consider BTI or Advance Tariff rulings for complex or high-value goods – you can also email [email protected].
Update your Trader Goods Profile (TGP) with the correct commodity codes if you are using the simplified processes for Internal Market Movements.

TSS Tip: for further guidance refer to the How to identify your commodity codes guide on NICTA.

Movement Reference Numbers: an important step when creating your Goods Movement Reference

To ensure efficient movement of your goods through Northern Ireland, all Movement Reference Numbers (MRNs) must be accurately entered on your Goods Movement Reference (GMR).

Requirements for RoRo Movements

As part of ICS2 requirements, all movements require the Notification of Arrival of Goods and Presentation of Goods. HMRC’s Trader Integration Micro Service (TIMS) automates this process to satisfy the requirements for RoRo movements via GVMS.

A GMR can be created using the following methods:

TSS will create a GMR and include all Movement Reference Numbers (MRNs) related to your goods movement directly to GVMS, if you’re using TSS GMR Automation.
If you’re creating GMRs using the GVMS Portal, ensure all MRNs related to your goods movement are included in your GMR.

Entering all the required MRNs to your GMR is also essential for other movement types and processes, such as Customs Declaration Service (CDS) arrivals, Simplified Frontier Declarations (SFDs) and Internal Market Movement Information (IMMI).

Incorrect or missing MRNs on your GMR can lead to delays, such as additional checks or physical presentation of your goods.

Understanding Your MRNs

You will encounter different types of MRNs depending on the process.

An Entry Summary Declaration must be submitted, generating a safety and security declaration MRN. An Entry Summary Declaration MRN starts with the year it was generated, followed by XI (e.g., 25XIXXXX…). This is followed by the appropriate MRN for the goods movement type:

An Internal Market Movement Information (IMMI) MRN which starts with the year it was generated, followed by GB (e.g., 25GBXXXX..).
A Simplified Frontier Declaration MRN which starts with the year it was generated, followed by GB (e.g., 25GBXXXX…).
A Full Frontier Declaration MRN which starts with the year it was generated, followed by GB (e.g., 25GBXXXX…).
For Entry In Declarant’s Record (EIDR), an EORI number starting with ‘GB’ will be generated.

How using GMR automation in TSS can help

Using the automated GMR creation process available on TSS can help streamline this process. This system ensures that all MRNs associated with your Entry Summary Declaration are automatically entered directly into the GVMS system.

For further details on GMR automation, or creating a GMR, including step-by-step guidance, please refer to the Creating a Goods Movement Reference guide on NICTA.

If you have any further questions regarding GMR automation or the process, please contact the Trader Support Service team.

The Full Frontier Declaration

We’ve provided guidance in previous bulletins about the options available in the TSS Portal when moving goods to Northern Ireland (NI). It’s important you choose the right one for your business requirements. In this bulletin we’re presenting you with the Full Frontier Declaration (FFD) Journey in TSS.

The FFD journey provides you with the option to submit a single customs declaration with all consignment and item-level information, paying all duties beforehand (where applicable) and completing a separate safety and security declaration also known as Entry Summary Declaration.

It’s normally used when the TSS Simplified procedure (see Other NI Movements) or the simplified processes for Internal Market Movements are not an option.

What are the key characteristics of the FFD journey?

Entry Summary Declaration (ENS) submission:

An ENS is required before the goods move
For maritime or air and Rest of World (excluding the EU) to NI movements, the ENS must be completed outside of TSS.

Refer to the ENS Step-by-step guide: Standard Process and Consignment First Process on NICTA for details on how to complete an ENS in TSS

Full Frontier Declaration (FFD) submission:

A single customs declaration submission with no requirement of post movement submission (e.g., Supplementary Declaration as part of the TSS Simplified Procedure).
FFDs can be pre-lodged (before movement) or arrived (after arrival), depending on the transport method.
Customs charges are calculated when the FFD is submitted and must be paid before the goods can be cleared. Consult the Payments: Step-by-step guide using TSS on NICTA for the options available on the FFD journey.

Note: FFD is an option for scenarios when a customs special procedure is used (e.g., Temporary Admission). For further details on the use of special procedures or relief option in TSS, refer to the Reliefs and Duty Suspension: Overview and considerations for data input in TSS declarations guide on NICTA.

Refer to the Full Frontier Declaration: Step-by-step guide on NICTA for details on how to complete FFD in TSS.

Type of movements where FFD journey can be used

RoRo (Roll-on/Roll-off) movements from GB to NI, where the trader chooses to complete a Full Frontier Declaration rather than the TSS Simplified Procedure or Pre-Movement Internal Market Movement Information.

Note: The unique FFD Movement Reference Number (MRN) along with the ENS MRN, must be completed within the Goods Vehicle Movement System (GVMS) on GOV.UK or the TSS Portal before goods movement.

Maritime (Sea) Movements from GB or Rest of World (excluding the EU) to inventory-linked ports in NI.
Air Movements from GB or Rest of World (excluding the EU) to inventory-linked airports in NI.

Note: For further information refer to the Inventory-Linked Ports guide on NICTA.

Air Movements from GB or Rest of World (excluding the EU) into non-inventory-linked airports in NI, including Merchandise in Baggage (MiB) movements.

Note: More information on moving MiB goods can be found in Merchandise in Baggage guide on NICTA.

Fixed transport installations movements from GB to NI.

How should you prepare to use the FFD journey?

Confirm the mode of transport and how to acquire any required references (e.g., the Goods Movement Reference (GMR), inventory consignment reference).
Ensure the ENS is submitted (either in TSS or externally, as required).
Determine the correct commodity code for your goods.
Identify if tariff preferences, licences, or certificates are needed.
Gather all supporting documents and codes relevant to the goods movement.

For further details refer to the Full Frontier Declaration: Step-by-step guide on NICTA.

Completing Supplementary Declarations under the TSS Simplified Procedure: your responsibilities

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 full customs information after the goods have moved, known as Supplementary Declaration.

The Supplementary Declaration raised in the TSS Portal must be submitted by the 10th calendar day of the month following goods movement.

Submission of the Supplementary Declaration is the responsibility of the importer of record, as indicated by the Importer EORI on the TSS Simplified Frontier Declaration.

The rules for using the TSS Simplified Procedure require that you agree to:

Provide us with all Supplementary Declaration information, or where converted post movement the Internal Market Movement Information (IMMI), reasonably required by TSS and as notified to you using your account contact details, and
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 are available on the TSS Portal.

Find guidance on completing the Supplementary Declaration in the Supplementary Declaration: Step-by-step guide on NICTA.

If you intend to utilise Internal Market Movement Information (IMMI) in place of a Supplementary Declaration for ‘not at risk’ goods that have entered Northern Ireland (NI) via the TSS Simplified Procedure, the TSS Supplementary Declaration Conversion to Internal Market Movements Information (IMMI) guide provides comprehensive instructions on converting an eligible ‘Draft’ or ‘Trader Input Required’ Supplementary Declaration into an IMMI within the TSS Portal.