TSS Bulletin 215th Edition

Published: 26 March 2026|

Contents

This fortnight’s bulletin focuses on key updates to help keep you informed of the latest changes. We’ll continue to include themed articles in future editions where they can be given appropriate focus.

Netcompany update to TSS users on behalf of HMRC

In January, HM Revenue & Customs (HMRC) informed users of the Trader Support Service (TSS) that following a competitive procurement process, Netcompany has been appointed to deliver the next phase of TSS.

Development of this next phase is now underway, with transition planned for the second half of 2026. The service will remain free to use, for new and existing users.

The current TSS platform will continue to operate as normal until transition takes place but will then be retired and will no longer be available to users.

The next phase of TSS will improve accessibility and add new features, guided by user feedback to enhance the user experience.

What happens next? 

Netcompany will share further guidance, timelines and support materials as we move closer to transition. Look out for further updates via email from HMRC and Netcompany and within this fortnightly Trader Bulletin over the coming months.

Be among the first to experience the new service

Although there is no immediate action required, you do have the opportunity to contribute to improvements by participating in user testing and pilot access to the new service. If you would like to be involved, please sign up using the online form.

Questions and support

If you have any further questions about the next phase of TSS, please contact Netcompany at [email protected].

Automatic calculation of customs duty waiver allowance from 6 April 2026

From 6 April 2026, the Customs Duty Waiver Scheme (CDWS) digital service will automatically calculate your remaining de minimis state aid allowance. It will use a rolling 3-year period instead of the current 3-tax-year approach, in line with state aid regulations.

Until then, you must continue to keep your own records to ensure you do not exceed your allowance.

How allowances are calculated

Allowances for undertakings in the ‘other’ and ‘agricultural’ sectors are calculated over a rolling 3‑year period. If you make a claim before 6 April 2026, you must check that your total claims in the previous three years from the date of your declaration do not exceed your limit.

The ‘fisheries and aquaculture’ sector will continue to use a 3-tax-year basis.

Allowance limits

The maximum allowances for each sector remain:

  • 30,000 euros over 3 tax years for fisheries and aquaculture
  • 50,000 euros over a rolling 3-year period for agricultural primary production
  • 300,000 euros over a rolling 3-year period for all other sectors

If your undertaking operates in more than one sector, the lowest allowance applies to the whole undertaking.

By claiming a waiver, you are making a legal declaration that your claim will not cause the undertaking to exceed the relevant limit.

What you need to do

You do not need to take any action. From 6 April 2026, the CDWS digital service will show your updated remaining allowance based on your claims over the rolling 3-year period.

Service downtime

The CDWS digital service will be unavailable from 15:30 on Saturday 4 April until 08:00 on Monday 6 April 2026 while HMRC completes the update.

Additional information and support

Guidance on claiming a waiver for goods brought into Northern Ireland (NI) is available on GOV.UK and Northern Ireland Customs & Trade Academy (NICTA).

If you have a technical issue when using the CDWS digital service, please use the ‘Is this page not working properly?’ link at the bottom of the page to report the problem.

If you have any questions about the CDWS, please email the HMRC NI stakeholder engagement team at [email protected].

CDS 5.1 Update

HMRC is making updates to the Customs Declaration System (CDS) on 28 March 2026. Below are some of the key changes that may affect your declarations in TSS.

Any declarations affected by these changes which are pre-lodged before 28 March 2026 and arrive on or after this date may be rejected. If this occurs, ensure you action any rejections with the necessary changes and resubmit the declaration.

Country of Origin and Country of Preferential Origin

If you use a Preference Code that does not begin with ‘1’, for example ‘300’, you must complete both the Country of Origin and Country of Preferential Origin fields even if they are the same. Failure to complete both these fields in this scenario will lead to your declaration being rejected.

New excise code for use with cooking alcohols

CDS will introduce a new excise code, X399, which will be available for use with cooking alcohols declared under commodity code 2103909089.

X399 can only be used for eligible commodities that have an ASV (Alcohol Strength by Volume) of 5% or less. If X399 is declared, there will be 0% excise duty payable.

If the ASV for your goods is 5.1% or higher, you must continue to use existing excise codes.

You should follow the completion instructions on the NI Online Tariff for your commodity code and declare the correct excise code according to the ASV of your goods.

Remember

CDS and the NI Online Tariff are updated regularly and so it is important to check that the information you use on your declarations, such as commodity codes, additional codes or document codes are up to date and still valid for your goods.

Clearer licence validation and error messaging on CDS from 31 March 2026

From 31 March 2026, HMRC will introduce clearer and more specific error messages on CDS to make it easier to enter licence information.

The new messages will explain the issue and identify the affected goods item number, making it easier for declarants to correct entries or invalidate and resubmit them.

HMRC is also updating internal systems to better identify and resolve technical issues, so support can be provided more effectively.

Declarants must continue to resolve all errors and licence mismatches to prevent any delays to their movements.

Common Health Entry Document (CHED) reference errors

Incorrect Common Health Entry Document (CHED) reference formats for animal, plant, feed, and food movements into NI are causing delays. Declarants should review and apply the correct formats as described below to avoid delays at ports.

For non-Northern Ireland Retail Movement Scheme (NIRMS) declarations pre-notified to the Trade Control and Expert System (TRACES NT)

The CHED reference format must include letters followed by numbers, arranged in four parts separated by three ‘.’ characters.

A reference will be provided on the TRACES NT platform where the CHED was applied for. This can be copied and pasted into ‘Data Element 2/3’ on CDS.

The CHED reference will depend on the CHED type used:

  • document code ‘C640’, Live Animals – ‘CHEDA.XI.yyyy.nnnnnnn’
  • document code ‘C085’, Plant Products – ‘CHEDPP.XI.yyyy.nnnnnnn’
  • document code ‘N853’, Products of Animal Origin – ‘CHEDP.XI.yyyy.nnnnnnn’
  • document code ‘C678’, Feed and Food of Non-Animal Origin – ‘CHEDD.XI.yyyy.nnnnnnn’

Note that:

  • ‘yyyy’ represents the year the licence was issued, for example ‘2026’
  • ‘nnnnnnn’ represents the CHED reference number, for example ‘1234567’
  • the three ‘.’ characters must be included

As an example, for Live Animals, the new CHED format reference would be ‘CHEDA.XI.2026.1234567’.

For NIRMS movements

For NIRMS movements from Great Britain (GB) to NI, the CHED reference must be in the format ‘GBCHDyyyy.NIRMS’.

Note that:

  • ‘yyyy’ represents the year the movement took place, for example ‘2026’
  • the ‘.’ after the year must be included

An example of the CHED format for NIRMS movements would be ‘GBCHD2026.NIRMS’.

Multiple CHED document codes on the same goods item line

Where multiple CHED document codes are declared on the same goods item line:

  • different CHED document code types may be declared on the same goods item line. For example, a single item line may require a ‘CHED.D’ for food and feed of non-animal origin (document code C678) together with a ‘CHED.PP’ for plants and plant products (document code C085)
  • multiple CHED document codes of the same type must not be declared on the same goods item line – for example, two ‘CHED.D’ references for food and feed of non-animal origin (document code C678) should not be included on a single item line

UK-EU Sanitary and Phytosanitary agreement

On 9 March 2026, HM Government (HMG) published further information on how UK exporters and importers are expected to benefit from the new UK-EU Sanitary and Phytosanitary (SPS) agreement. It is HMG’s intent that the agreement will take effect in mid-2027.

HMG knows that some businesses will require longer to adjust and will work with them to ensure a smooth transition. Negotiations are ongoing and HMG will provide updates and guidance in the coming months.

In the meantime, you must continue to create, use and correctly declare the relevant licences for any goods subject to SPS controls until further notice.

Additional support and guidance

UKIMS movements incurring incorrect additional duties

HMRC is aware that there is an ongoing issue concerning certain food/agricultural goods and fertilisers moving into NI, where ‘at risk’ tariffs are being calculated and applied on goods subject to Council Regulation (EU) 2025/1227.

This measure should only apply to goods when they are exported, directly or indirectly, from the Russian Federation or Belarus. However, even when this isn’t the case, the European Union (EU) measure is currently being triggered in CDS, resulting in an additional duty rate and an ‘at risk’ duty outcome.

If you think your goods movement has incurred incorrect duty calculations, or would incur incorrect duties on submission, please contact TSS immediately for advice and support on how best to proceed.

TSS Contact Centre hours of operation:

07:30 – 22:30, 7 days a week

Contact options

Tel: 0800 060 8888

Welsh speakers Tel: 0800 060 8988

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