A Handbook for Customs Agents and Intermediaries

Published:

13 February 2022

Updated:

13 February 2026

If there are any words or acronyms in this document that are unfamiliar, visit the Jargon Buster or use the search tool on  Northern Ireland Customs & Trade Academy  to find a definition.

Introduction

Customs requirements have been introduced under the Windsor Framework (WF) for goods that move between Great Britain (GB) and Northern Ireland (NI).

All traders are required to submit information about the goods they are moving into NI. Customs duty, import VAT, and/or excise may need to be paid on those deemed ‘at risk’ of being moved into Ireland and the European Union (EU). This means that traders are required to submit information about their goods and movements in advance, check if they require additional authorisations and documents, and check if customs duties are payable (see GOV.UK).

The Trader Support Service (TSS) was established to help support traders with these new requirements. It is a simple and free-to-use online service to help traders meet their information requirements and move goods into NI.

The TSS supports several journeys. Most traders moving goods from GB to NI will use the simplified declarations journey, while traders moving goods by air and by sea to NI from countries other than GB and the EU must submit a Full Frontier Declaration – we refer to these countries as Rest of World excluding the European Union (RoW excluding EU). Further details about the simplified approach can be found in the Supplementary Declarations: Step-by-step guide and more information about RoW excluding EU trade can be found in the Full Frontier Declaration: Step-by-step guide.

If you are UK Internal Market Scheme (UKIMS) authorised, for movements from GB to NI you can submit a reduced data set of information under the Simplified Processes for Internal Market Movements (SPIMM) that is being introduced as part of the Windsor Framework. If your goods movement is not eligible for the simplified processes you must continue submitting Supplementary Declarations or Full Frontier Declarations.

Further details on movements from GB to NI utilising simplified processes can be found in An overview of the Windsor Framework on NICTA.

There are also other journeys available through TSS, and details of these can be found in the ‘Guides’ section on NICTA.

Some traders may decide to engage customs agents/intermediaries to submit information and/or facilitate customs duty payments on their behalf. Many RoW excluding EU to NI traders already use customs agents, and traders who move goods from GB to NI may also wish to consider the use of a customs agent due to these new requirements.

Recognising this trend, TSS introduced specific functionality to support customs agents to better facilitate their role.

This means that there are now two profile types available on the service:

  • ‘Trader’ profiles for businesses importing or moving goods into NI
  • ‘Customs agent’ profiles for professional customs agents who hold a commercial agreement to act in the name of, and on behalf of, another business/trader (referred to as their direct/indirect representative – you can find more information about someone dealing with customs for you on GOV.UK)

The use of the customs agent functionality on TSS requires interaction between both profile types, as described in detail throughout this guide.

This document therefore has two intended audiences:

  • ‘Customs agent’ and intermediary profiles for professional customs agents who hold a commercial agreement to act in the name of, and on behalf of, another business/trader (referred to as their direct/indirect representative);
  • Traders that currently use (or are considering using) a customs agent

For clarity, these two audiences are addressed separately in this guide.

Guidance for customs agents and intermediaries that details and explains relevant TSS features and functionality:

Guidance for traders:

Each section of this guide begins with a description of the TSS user profile type that the information is applicable to.

If you have any questions regarding the TSS customs agent functionality or require further help, contact the TSS Contact Centre on 0800 060 8888.

Scope of the functionality

This section is relevant to both customs agents/intermediaries and traders.

It provides an overview of the scope of the TSS functionality for customs agents/ intermediaries, who are able to:

  • View a limited subset of their trader’s company information, which is accessed via a new pathway on the TSS Portal
  • View and edit their trader’s declarations in both the TSS Portal and Application Programming Interface (API)
  • View and edit their trader’s payments
  • Facilitate payments on behalf of a trader they represent. Within TSS the following methods of payment are available:
  • The trader’s own Duty Deferment Account (DDA) – available for Supplementary Declarations and all Full Frontier Declarations
  • Card payment through TSS (TSS DDA) – available for pre-lodged Full Frontier Declarations (Roll on Roll off (RoRo) only) and Supplementary Declarations only
  • Immediate payment from the trader’s Customs Declaration Service (CDS) cash account – available for all Full Frontier Declarations only
  • Immediate payment by electronic credit transfer by the trader through their bank account where necessary – available for all Full Frontier Declarations only
  • Customs agent’s own DDA – available for all Full Frontier Declarations only when representing a trader and available for Supplementary Declarations when clearing agent’s own goods movements
  • Immediate payment from Customs Agent’s own CDS cash accounts – available for all Full Frontier Declarations only
  • Immediate payment by the customs agent making the electronic credit transfer from their own bank account – available for all Full Frontier Declarations only
  • Edit and submit simplified declarations for a trader in the TSS Portal; create, edit, and submit simplified declarations for a trader in the API
  • All data fields appear the same to the customs agent as they would to the trader
  • Create, edit and submit Full Frontier Declarations for a trader in both the TSS Portal and API
  • All data fields appear the same to the customs agent as would do to a trader
  • Handle errors on any declaration type for their traders in both the TSS Portal and API
  • Raise cases that are linked to any declaration of a trader they represent

Guidance for customs agents and intermediaries

The following sections are relevant to customs agents and intermediaries, registered in TSS, willing to represent traders registered within the TSS environment.

Registering as a customs agent or intermediary

If you are new to TSS and do not already have an account

If you are a customs agent or intermediary and do not currently have a TSS account, you will need to register for one. The registration process is simple and you should refer to the detail in the Registration: Step-by-step guide using TSS on NICTA. You will be required to complete multi-factor authentication (MFA) each time you log into your customs agent account. Refer to the Setting up and using multi-factor authentication section of this guide for further details.

Note: You must hold a valid GB/XI Economic Operators Registration and Identification (EORI) to populate the EORI field in the TSS company profile to operate a customs agent account in TSS. Depending on your location and the specific role you perform in the process of moving goods to Northern Ireland, you may also require a valid XI EORI number. You can find detailed instructions and conditions to get an EORI number on GOV.UK.

If you already have a trader account

If you are a customs agent and already have a trader account set up with TSS, you will need to convert your account into an agent account. Only the primary contact on an account can convert it from a trader account to an agent account. If you are not the account’s primary contact, you will need to be nominated as such before you can enable the customs agent functionality on TSS.

The section below stipulates how to do this. If you are already your account’s primary contact, go straight to the Converting a trader account into an agent account section of this guide.

Changing the account’s primary contact

To change the primary contact on an account, the current primary contact will need to complete the following steps or contact a TSS Contact Centre agent who will be able to assist:

  1. Log into the primary contact’s account on TSS and click on the Company Profile tab at the top of the screen in the navigation bar.
  2. Scroll down the page to the Existing Users section on the left-hand side.
  3. Click on the user that will become the account’s new primary contact; this will open this user’s profile
  4. Click on the green Make Primary Contact Note: deactivated accounts and API users can’t be nominated as an account’s primary contact.
  5. A pop-up box will appear asking if the user is sure they would like to make the selected person the new primary contact on the account. The user must read this information carefully
    • If you do not agree to these conditions, click the No button. If you would like to proceed in changing the primary contact, click the Yes button
    • Upon clicking Yes, a pop-up message will appear in the top right-hand corner of the screen confirming the change

Converting a trader account into an agent account

Once you have confirmed that you are the primary contact on the account, follow these steps to convert your trader account into an agent account:

  1. Log into your trader account on TSS and click on the Company Profile tab at the top of the screen in the navigation bar. Check that you have a valid GB/XI EORI populated in the respective EORI fields. Note: The trader account will not convert into an agent account if a GB/XI EORI has not been entered correctly in the respective EORI field, and a pop-up message will appear to alert you.
  2. On the section titled Agents & Intermediaries
  3. Click on the green Convert Account to Agent Account button (this option will not be visible if you have already converted your account). A pop-up box will appear asking if you are sure you want to continue converting your trader account into an agent account, and that in doing so you accept the TSS Terms and Conditions (T&Cs)
  4. Ensure you click on the blue T&Cs hyperlink at this point and read all of the information displayed. If you do not agree to these T&Cs you will be unable to convert your account into an agent account, and you should click the No button to return to your Company Profile page
  5. If you do agree to the T&Cs and wish to continue converting your account into an agent account, click the Continue Note, in doing so you will permanently convert your account into a customs agent account, and this can’t be reversed. You will see a pop-up box appear in the top right-hand corner of your screen with the text “Your account has been converted. You will need to logout and back in for the change to take effect. Please notify any other users that they will also need to logout and back in for the change to take effect” and the message will not disappear until the ‘x’ is clicked
  6. For the conversion to take effect, you will need to log out and back into your account, and notify all other users to do the same
  7. Now that you hold a customs agent account, each time that you log into TSS you will be required to complete “Multi Factor Authenticator” (MFA), which is a condition of use

Setting up and using multi-factor authentication

The first time that you log into your customs agent account on TSS, after successfully inputting your username and password, you will be redirected to a screen prompting you to enable MFA.

You will then need to complete the following steps:

  1. Download an authenticator application onto your mobile device that supports Time-Based One-Time Passwords (TOTP)
  2. Open the authenticator application and scan the QR code displayed on your computer screen, or type in the code underneath it. The application will then generate a 6-digit code
  3. Enter this code into the text field on the right-hand side of your computer screen and click the Pair device and Login button
  4. You will now be logged into your TSS account. Each subsequent time that you log in to your account, after inputting your TSS username and password you will be prompted to complete MFA
  5. Open your authenticator application and enter the 6-digit code displayed. Then click the Login button to enter your TSS account

How to view a list of the traders you represent

This information is held on your Company Profile. You can view the list of traders that you are authorised to represent by:

  1. Clicking on the Company Profile tab at the top of your account screen in TSS
  2. Scroll down the page to the Agents & Intermediaries section on the right-hand side of the screen. You will see a list of all the traders you are authorised to represent on TSS under the heading My Traders
  3. From here you can click on each of the trader accounts and then click on the View Trader Company Information button to view information about that trader
  4. You will be able to view certain basic information about the trader’s company (with read-only permissions) as well as their available Methods of Payment

Note: TSS does not facilitate the reporting and tracking of customs duty waivers. Ensure that the trader you are representing has registered for HMRC’s online service (GOV.UK), and on it has reported all non-customs de minimis state aid they have received if they want to claim a custom duty waiver on a declaration where you are acting on their behalf.

As you will have no visibility of the trader’s de minimis state aid, it is their responsibility to inform you whether they have sufficient allowance remaining to utilise on a declaration. The commercial agreement that you hold with the trader must address this, and TSS accepts no responsibility if the trader’s de minimis aid allowance limit is breached.

The Trader Goods Profile (TGP) has been introduced as part of the Windsor Framework’s new arrangement. This tool will allow customs agents/intermediaries to view the following:

  • If the trader is UKIMS authorised
  • If the trader has activated their Trader Goods Profile
  • View the traders UKIMS/TGP authorisations

How you can remove your authorisation to represent a trader

If you wish to remove your authorisation to represent a trader and complete declarations and payments on their behalf, you should complete the following steps:

  1. Navigate to your list of ‘My Traders’ on your Company Profile (as described in the How to view a list of the traders you represent section of this guide)
  2. Click on the name of the trader that you no longer wish to represent, you will see the next screen
  3. Click on the Remove Representation button
  4. You will see the following message: “Are you sure you want to remove representation of [Trader Name]? By doing so, you will no longer have access to this trader’s declarations and payments history. You may request this data from TSS, if required for your company records”
  5. If you click the Yes – Remove button you will be removed as a representative of this trader. If you click the Cancel button you will be returned to the list of traders that you represent
  6. If you do remove your authorisation to represent the trader, the primary contact of that trader’s account will receive an email notifying them of this and that you can no longer act on their behalf

How to enter direct representation mode on TSS

To complete declarations and facilitate payments on behalf of a trader, you will first need to enter direct representation mode on TSS by doing the following:

  1. Log in to your agent account on TSS and click on your username on the far right-hand side of the ribbon at the top of the screen. From the drop-down list click on the Represent a Trader option
  2. A new pop-up box will appear, asking you to select the trader that you would like to represent. Only traders that you are authorised to represent will be shown in the drop-down list. Once the correct trader is selected, click the OK button
  3. A red banner will appear at the top of the window, stating that you are now providing direct representation to the selected trader. While directly representing a trader your account will mimic theirs. Note, however, that you will be restricted from accessing some of their information/pages on the TSS Portal, such as their NI to GB movements, cases (other than those that you have raised on their behalf – see the Handling cases section of this guide for more detail), subsidies and Company Profile. The customs agent and trader must familiarise themselves with, and adhere to the TSS T&Cs, and a commercial agreement must also be in place between both parties.
  4. If at any point you would like to end your session in direct representation mode on the TSS Portal and return to you own agent account, you should click on your username in the top right-hand corner of the screen and select ‘Stop Representing’ from the drop-down list. Note, this does not deauthorise you as an agent for this trader and only ends your current session in the TSS direct representation mode
  5. When not in direct representation mode for a trader, you are able to complete your own declarations and payments

Completing Goods Movements information

As a customs agent, you can complete any movement type that is supported by the TSS Portal or API on behalf of traders (the only exception being NI to GB goods movements (export)). Note, you are not authorised to complete declarations as a haulier or freight forwarder while acting on behalf of another account. While representing a trader, the TSS T&Cs always apply.

While representing traders, usually you will be completing Supplementary Declarations or Full Frontier Declarations. Nevertheless, if they are UKIMS authorised for movements from GB to NI, the importer of record can submit a simplified data set of information with an Internal Market Movement Information (IMMI) under the simplified processes introduced as part of the Windsor Framework. Agents and intermediaries can register as the importer of record and submit the Internal Market Movement Information (IMMI) on behalf of their clients. If the goods movement is not eligible for simplified processes, you must continue submitting Supplementary Declarations or Full Frontier Declarations on behalf of your traders.

Note: Further details on movements from GB to NI using simplified processes can be found in the section An overview of the Windsor Framework on NICTA.

UK Internal Market Scheme (UKIMS)

Where a trader you represent is authorised under UKIMS and if you are submitting an Internal Market Movement Information (IMMI) using simplified processes introduced as part of the Windsor Framework, there will be no customs duties payable. Provided they are authorised, this scheme allows traders, agents and intermediaries to declare the goods ‘not at risk’.

Eligibility criteria and how to apply for the UKIMS authorisation can be found on GOV.UK.

As a customs agent or intermediary representing traders that wish to claim goods ‘not at risk’, you need to ensure that:

  • They are UKIMS authorised (request a copy of their HMRC authorisation letter)
  • The Importer EORI reference is the same EORI reference associated to their UKIMS authorisation (if there is a mismatch, the system will reject the duty waiver claim)
  • They have granted you authorisation in TSS to use their UKIMS authorisation/reference (see guidance for UKIMS authorisations in TSS in the How to use the TSS Portal guide, on NICTA)

Note: If you are an agent/intermediary declaring yourself as the Importer of Record, you must declare your own UKIMS authorisation.

You can find out more about the requirements, eligibility criteria and how to apply for UKIMS authorisation on GOV.UK.

Viewing and editing Goods Movements

To view, filter, and where applicable, edit your trader’s existing goods movements, you should do as follows:

  • While in direct representation mode for that trader (and with the red banner showing), you have read and write access to their declarations as if you are a member of the trader’s company
  • Click on the Goods Movements tab at the top of the screen and select the View a Goods Movement Once the new page opens you can filter and, where applicable, edit the trader’s previous and ongoing declarations. All data fields will appear to you as they would for the trader

Raising a new Goods Movement

To create a goods movement, click on the Goods Movements tab at top of the page and then the Start a Goods Movement link from the drop-down menu. This opens the Goods Movements page where you will be presented with a list of options. Clicking on one of these options will begin the relevant declaration, and you will now be able to complete declarations for the trader through the normal process:

  • To complete simplified declarations, follow the same process as a trader would, as described in detail in the Entry Summary Declaration guidance and Supplementary Declarations guidance on NICTA. All data fields will appear the same, as if you were the trader, though you will be tracked as the submitter of the declarations
  • Similarly, to complete Full Frontier Declarations you should follow the same process as a trader would (all data fields will appear the same), as described in detail in the Full Frontier Declarations guidance on NICTA. All data fields will appear the same, as if you were the trader, though you will be tracked as the submitter of the declarations
  • To complete an Internal Market Movement Information (IMMI), follow the same process as a trader would, as described in detail in the Internal Market Movement guidance on NICTA. All data fields will appear the same, as if you were the trader, though you will be tracked as the submitter of the record.
  • If you are representing multiple traders, ensure you monitor your TSS Portal notifications regularly to ensure all declarations or Internal Market Movement Information (IMMI) records are edited and submitted on time.

Important note: Currently when a customs agent uses their own CDS Cash Account in conjunction with a full special procedure authorisation, while completing a Full Frontier Declaration on behalf of a trader, the Full Frontier Declaration will go into ‘trader input required’ status. To progress this declaration to the next stage the trader/customs agent will be required to manually add a C505 document to each goods line. In the meantime, TSS will be automating the insertion of the C505 to each goods line in a future release of the system.

Payments

As a customs agent, you can complete payments on behalf of the traders you represent, but note that you must be logged into your own account (as an agent) and have selected ‘representing a trader’ before you are able to view the complete set of Methods of Payment (MoP) in the drop-down in the declaration as follows:

Trader’s Methods of Payment:

  • Trader’s own DDA – available for Supplementary Declarations and all Full Frontier Declarations
  • Card payment through TSS (TSS DDA) – available for pre-lodged Full Frontier Declaration (RoRo only) and Supplementary Declarations only
  • Immediate payment from Trader’s Customs Declaration Service (CDS) cash accounts – available for all Full Frontier Declarations only
  • Immediate payment by electronic credit transfer by the Trader through the Trader’s bank account where necessary – available for all Full Frontier Declarations only

Customs agents’ Methods of Payment:

  • Customs agent’s own DDA – available for all Full Frontier Declarations
  • Immediate payment from Customs Agent’s own CDS cash accounts – available for all Full Frontier Declarations only
  • Immediate payment by the customs agent making the electronic credit transfer – available for all Full Frontier Declarations only

Customs agents and traders must ensure their DDAs are authorised for use in NI. Refer to the Payments: Step-by-step guide using TSS on NICTA for further details on the following:

  • The validity of the DDA for movements to NI
  • The various payment options
  • Updating the TSS Company Profile to set up/activate various methods of payment
  • Requirements for providing standing authority to TSS in the respective CDS Dashboards to use the trader’s and Customs Agent’s DDAs and CDS Cash Accounts

Note, you must have a commercial agreement in place with your trader that defines the terms and conditions for representation of the trader by you for their declarations and payments in TSS. The agreement should also cover the repayment process between you and the trader, if applicable. TSS will not accept any responsibility for the obligations between the agent and trader in respect of such payments.

Making payment for a new Full Frontier Declaration

While providing direct representation to the trader, you can submit payments in the normal way and all data entry fields will appear to you in the same way they would for the trader. All payment methods that the trader has at their disposal for the Full Frontier Declaration will be available for you to select via the drop down menu of the Method of Payment field on a Full Frontier Declaration record.

If the customs agent is representing a trader, they would see the following Methods of Payment in the drop-down if all methods for trader and customs agent have been correctly set up.

Depending on whose DDA as method of payment you select, the relevant DDA details (your own or the trader’s) will be auto-populated for you.

If the trader, or you, do not have a DDA, or the DDA does not cover customs duty, or it is not authorised for goods movement to NI, or you or the trader have not updated your/their Company Profile correctly, then the ‘Card payment through TSS’ (TSS DDA) will be used as a default (for pre-lodged Full Frontier Declarations and Supplementary Declarations only) and the relevant DDA details will be auto-populated instead.

For further information on all methods of payment refer to the Payments: Step-by-step guide using TSS on NICTA.

Making payments for declarations pending payment

Once providing direct representation for a trader, you will be able to view your trader’s payments as follows:

  1. By clicking on the Payments tab at the top of the screen, in the navigation bar, you will be redirected to your trader’s ‘Payment Services Information’ page, where you can view a list of their completed and pending payments
  2. Under the Declarations Pending Payment section, select the check box for the declaration (or declarations) that you would like to facilitate payment for.
  3. Scroll down the page to the Payment Summary section and click on the Pay Now button
  4. Input the relevant payment details to facilitate the payment for your trader

Viewing your trader’s completed payments

To view a list of your trader’s completed payments:

  1. While in direct representation mode, click on the Payments tab in the navigation bar at the top of the screen
  2. You will be redirected to the trader’s Payment Services Information Click the Completed Declaration Payments tab on the left
  3. Here you can view a list of all the Payments records for the trader you are currently representing

If a customs agent has been deauthorised from representing a trader but wishes to see details of the payments they have previously made on that trader’s behalf, they will need to raise a case via the TSS Portal on their customs agent account, or through the TSS contact Centre on 0800 060 8888.

Handling cases

As a customs agent, TSS provides functionality that allows you to handle cases on behalf of the traders you represent.

You will not be able to see your trader’s previous or ongoing cases unless it is one that you have raised on their behalf or relates to a declaration that you submitted for them.

If you would like to raise a case for one of your traders against a declaration that you’ve submitted for them, you must first be in direct representation mode for that trader (see the Completing declarations and making payments on a trader’s behalf section for details).

Thereafter, you can raise a case using the same process as a trader would, following the  steps as explained in the ‘How to raise a case’ section in the How to use the TSS portal guide on NICTA. The case will be raised in your account and will only be visible to you, and not the trader, and notifications relating to this case will only be tracked to your agent account. This includes transit cases that auto-generate when an Entry Summary Declaration is submitted for goods being moved through Dublin or Rosslare ports, as these journeys require additional customs procedures that TSS contact centre agents will assist with.

If a case is raised against a declaration with ‘trader input required’ and the declaration was submitted by you on behalf of a trader, the case will be tracked to your account.

If you raise a case against one of your own declarations that is not linked to any of the traders that you represent, the case will only be visible to you.

If authorisation for a customs agent to represent a trader is removed (as described in the How you can remove your authorisation to represent a trader and Removing authorisation for a customs agent to represent you sections of this guide), all open cases relating to declarations that the customs agent completed on the trader’s behalf will be automatically tracked to the trader’s account. The trader will then be responsible for all the declarations and cases on their account.

Guidance for traders

The following sections are relevant to traders that are willing to be represented by a customs agent or intermediary registered within the TSS environment.

Authorising a customs agent to represent you

As a trader, you can authorise a single customs agent to complete declarations and facilitate payments on your behalf. Authorisation can only be granted by your account’s primary contact. For more information on how to change your account’s primary contact, see the If you already have a trader account section of this handbook.

To grant authorisation, you as the primary contact should complete the following steps:

  1. Log into your trader account on TSS and click on the Company Profile tab in the navigation bar at the top of the screen
  2. Scroll down the page to the Agents & Intermediaries section on the right-hand side
  3. Click the Authorise An Agent

You will need to input the GB/XI EORI number of the customs agent you wish to represent you, as well as tick four check boxes to confirm:

  • You are the primary contact on the account
  • You accept the T&Cs of authorising an agent – click on the blue T&Cs hyperlink and carefully read all of the information displayed
  • You understand that when authorising an agent to complete your declarations, or Internal Market Movement Information (IMMI) if applicable, it is still your responsibility to ensure the accurate and timely submission of your declarations or Internal Market Movement Information (IMMI) submission
  • You authorise TSS to grant this customs agent access to your account, including your company information, declarations, and payments, and authorise this transfer of personal and/or company data

Click the Submit button to send an authorisation request to the nominated customs agent in TSS. The customs agent will not be able to represent you until they have also completed their part in the authorisation process in TSS (as described in Gaining authorisation to represent a trader)

Note: Traders need to grant their elected customs agent a standing authority in the trader’s CDS Dashboard to use the trader’s DDA and/or CDS Cash Account for making payments when representing them.

  1. You will see a green pop-up box appear in the top right-hand corner of your Company Profile confirming an authorisation request has been sent to the customs agent
  2. Under the Agents & Intermediaries section of your Company Profile you will now see this pending authorisation request displayed under the Pending Authorisation Requests It will remain in this pending state until the customs agent completes their part in the authorisation process, as detailed in the Gaining authorisation to represent a trader section of this guide.

Note:

  • You are only able to authorise one customs agent to complete declarations and payments on your behalf
  • Your customs agent may use their own DDA, their CDS Cash Accounts or immediate payment through their own bank account to make payments on your behalf. You must hold a commercial agreement with your customs agent stating the terms and conditions for the use of their own Methods of Payment (MoPs) to pay VAT and duty arising from declarations they submit on your behalf through TSS, and for subsequent settlement of amounts due between both parties. TSS will not accept any responsibility for the obligations between the agent and trader to each other in respect of such payments
  • Your customs agent will have no access to your remaining de minimis aid allowances on HMRC’s digital reporting and recording system, and therefore it is your responsibility to inform them if your de minimis aid limit is at risk of being breached. The commercial agreement with your customs agent must address this, and TSS accepts no responsibility if your trader de minimis aid allowance limit is breached

Viewing the customs agent authorised to represent you

As a trader, you can view the name of the customs agent that you have authorised to represent you by navigating to your Company Profile and scrolling down to the Agents & Intermediaries section (this is the same process as for a customs agent, described in the How to view a list of the traders you represent section of this guide).

Here, under the Authorised Agents heading you will see the account name of any customs agent you have authorised to represent you.

Removing authorisation for a customs agent to represent you

If you want to remove the authorisation for a customs agent to represent you and complete declarations and payments on your behalf, you as the primary contact should complete the following steps:

  1. Navigate to your list of Authorised Agents on your Company Profile (described in the Viewing the customs agent authorised to represent you section of this guide). Click on the authorised customs agent’s name (as a trader you can only authorise a single customs agent so there will only be one name displayed here)
  2. A new screen will appear. Click the red Remove Authorisation button
  3. A prompt will appear: ‘Are you sure you want to remove authorisation from Generally Managing General Management LLC? By doing so, this agent will no longer have access to your declarations and payments. They may request access to declarations/payments that they submitted from TSS, if required for their company records’
  4. There will be a Cancel button and a Yes – Remove button. Click the Yes – Remove button the customs agent will be de-authorised and no longer able to represent you on TSS. If you click Cancel, you will be returned to the authorised agent’s screen once more
  5. When you de-authorise a customs agent, the primary contact of that account will receive email notification informing them of this
  6. All open cases regarding declarations that the customs agent completed on your behalf will now be tracked to your account. You are now responsible for all declarations and cases in your account, including those in open (draft/pending) status originally created by the customs agent

Note: Traders should remove the standing authority to use the trader’s DDA and/or CDS Cash Account for making payments previously granted to their elected customs agent in the trader’s CDS Dashboard when they no longer wish that elected custom agent to represent them in TSS.

Authorising agents and intermediaries to use my UKIMS and/or TGP

You will need to assign appropriate access to your Trader Goods Profile and/or UKIMS to customs agents or third parties if you wish them to:

  • Create or edit Trader Goods Profiles (TGP) on your behalf; and/or
  • Submit Internal Market Movement Information records (using your Trader Goods Profile entries) on your behalf using the simplified processes

Permissions to access your Trader Goods Profile entries, and to use your UKIMS authorisations for creating an Internal Market Movement Information (IMMI), are independent from each other. Two permissions scenarios are possible by granting and combining the different permissions to third parties:

  • Trader Goods Profile and UKIMS
  • UKIMS only

Only you, as a Primary Contact, are allowed to assign access rights to Trader Goods Profile and UKIMS in your Company Profile within the TSS Portal.

The third parties will have different profile views depending on the level of access they have been granted.

For further information refer to the guidance on NICTA:

Note: Traders who are declaring themselves as the Importer of Record must declare their own UKIMS authorisation.

I need to know more

For support with your queries relating to the customs agent functionality, consult the TSS Contact Centre on 0800 060 8888.

There is a comprehensive set of guides on Full Frontier and Supplementary Declarations available on NICTA:

Changes to guidance and policy

Last updated February 2026

February 2026: Accessibility  

May 2025: Removal of Windsor Framework disclaimer.

March 2025: Updated to reflect new terminologies and screenshots being introduced as part of Windsor Framework.

January 2024: Updated to reflect XI EORI validation, New TSS landing page and widgets, subsidy functionality removal.

July 2022: Addition of Change Log.

February 2022: Updated to reflect introduction of agents and intermediaries’ ability to use their own Duty Deferment Account to make payments for Full Frontier Declarations via the API.

Related guides

How to identify your commodity codes

Movement of farming products, including livestock, crops and machinery into Northern Ireland (NI) from Great Britain (GB) and Rest of World (RoW)

Movement of Used Agricultural and Forestry Machinery (UAFM) from Great Britain (GB) to Northern Ireland (NI)

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