TSS Bulletin 216th Edition

Published: 9 April 2026|

Contents

This fortnight’s bulletin begins with several key, time-critical updates, followed by our themed focus: Best practices for strengthening your declarations.

Important update from HMRC on ICS2

We are aware many users of the Trader Support Service (TSS) will have been impacted by Import Control System (ICS2) systems outages since this system became mandatory at the beginning of the year.

While we appreciate this can cause issues for TSS customers, such as slow processing for Entry Summary Declarations and cascading issues when completing Goods Movement References (GMRs), these are not caused by the TSS system but relate to ICS2 system unavailability and slow processing.

TSS and HM Revenue & Customs (HMRC) are in close contact with the relevant authorities responsible for the ICS2 system to highlight the issues being caused by the outages and the importance of the system’s reliability for the continued smooth flow of goods.

When there are periods of poor performance, we will continue to provide updates to TSS users on what is required of them, and when there are planned outages, we will communicate these to you in advance wherever possible. If you have imminent movements impacted by any outages, please contact TSS Contact Centre on 0800 060 8888 directly to support the smooth flow of your goods into Northern Ireland (NI).

Automatic calculation of customs duty waiver allowance is now live

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

You no longer need to keep your own records for this purpose, as the service now shows your remaining allowance automatically.

How allowances are calculated

Allowances for undertakings in the ‘other’ and ‘agricultural’ sectors are calculated over a rolling 3‑year period.

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. The CDWS digital service now shows your updated remaining allowance based on your claims over the rolling 3‑year period.

Additional information and support

Guidance on claiming a waiver for goods brought into 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 Northern Ireland stakeholder engagement team at [email protected].

Clearer licence validation and error messaging on CDS

Since 31 March 2026, the Customs Declaration Service (CDS) has provided clearer, more specific error messages to make it easier to enter licence information correctly.

The new messages explain the issue and identify the affected goods item number, helping declarants update entries or invalidate and resubmit them.

HMRC has also updated 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 3 ‘.’ 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, 2 ‘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, the government published further information on how United Kingdom (UK) exporters and importers are expected to benefit from the new UK-EU Sanitary and Phytosanitary (SPS) Agreement. It is HM Government’s (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

Getting your CERTEX & CHED details right

CERTEX is the EU system that validates licence information for goods moving into and out of NI. It checks:

  • CHEDs (Common Health Entry Documents)
  • ODS licences (Ozone Depleting Substances)
  • FGAS licences (Fluorinated Gases)
  • COIs (Certificates of Inspection for organic goods)

To avoid delays, the licence details on your customs declaration must exactly match the information recorded in TRACES NT.

CERTEX verifications apply to the following certificates:

Certificate Type Certificate Type Detail Document Code
CHED-A Live Animals C640
CHED-P Products of Animal Origin N853
CHED-D Food and Feed of Non-Animal Origin C678
CHED-PP Plant and Plant Products C085
Certificate of Inspection – COI Certificate of Organic Conformity C644
F-GAS – Import Only Fluorinated Gases Y986, Y123, Y124, Y120, Y951, C057, C079, C082
O-Zone Depleting Substances (ODS) O-Zone Depleting Substance L100

CHED references – getting them right

Do:

  • Provide a CHED reference whenever you declare a CHED
  • Use the full CHED reference format, starting with CHED, containing all three dots, the year and the final 7‑digit number (e.g., CHEDP.XI.2025.1234567)
  • Ensure the CHED reference on your declaration exactly matches the CHED reference in TRACES (copy/paste recommended)
  • If the CHED is partially rejected, use the correct suffix: V (validated) or R (rejected)

Do not:

  • Use NAI, N/A, or similar instead of a CHED reference
  • Use incomplete or incorrect formats such as CHED, GBCHD, CHED.XI, XI CHED, or merged formats like GBCHD.CHED.XI
  • Add product descriptions (e.g., “MEAT”, “Honey”) where the final digits should be
  • Include invoice, routing or commercial info (e.g., “XI,DECRCN”)
  • Use the older GBCHD ALVS format unless the movement is under NIRMS

Document types and waivers

Do:

  1. Use the correct document type and format for the licence you’re declaring
  2. For non SPIMM NIRMS movements, use the waiver code XW where applicable

Do not:

  1. Mix reference types (e.g. using CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) details with a CHED code).

CHED validity and updates

Do:

  1. Update your declaration if the CHED has been replaced or cancelled
  2. Cancel the old declaration before submitting a new one

Do not:

  1. Use a CHED that is fully consumed or previously rejected

Quantities and units

Do:

  1. Ensure the total quantity declared across all declarations does not exceed the CHED total
  2. Make sure the commodity code matches the one used in the CHED
  3. Provide supplementary units where required

Do not:

  1. Round quantities upward – there is zero tolerance above the CHED total

Field completion rules

Do not:

  1. Combine two licence references of the same type on one line – create a separate goods item line for each
  2. Enter the document code in the licence identifier field

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.

Now that you’re up to date, explore our themed articles below for best practices to help strengthen your declarations.

ICS2: A refresher on key points

Here are some key elements to check, which are mandatory for successful submission through ICS2.

International Maritime Organisation (IMO) Number

ICS2 requires the International Maritime Organisation (IMO) number of the vessel to be declared in the ‘Identity Number of Transport’ field. The IMO number is a unique 7-digit identification reference, prefixed by ‘IMO’, assigned to a vessel as a permanent number for identification purposes.

You can get the IMO for your movement from your ferry operator or view them online at Ships List with Details and Live Maps.

The IMO number remains unchanged throughout the vessel’s lifetime, even if the ship’s name, ownership, or flag state changes.

HMRC appreciates the ‘just-in-time’ supply chain nature of some road movements and that while organising these movements the ferry used to transport the goods into NI can change at very short notice. So, HRMC won’t request that you make an amendment if the details change after the declaration has been submitted. This is because they can access the new ferry information through the Goods Vehicle Movement Service (GVMS).

Goods description

ICS2 relies on detailed data for safety and security risk analysis. Vague descriptions can result in rejections or requests for more information

The goods description in the Entry Summary Declaration must be a plain language description that is precise enough to identify the goods. Generic terms, such as ‘consolidated’, ‘general cargo’, ‘parts’, ‘freight of all kinds’ or any other generic description, won’t be accepted and your Entry Summary Declaration will return with an error.

To ensure the quality of descriptions is sufficient:

  • use clear, specific descriptions – include details such as what the goods are, what they are made of and what they are used for
  • avoid internal product codes or abbreviations that customs authorities may not recognise
  • check the list of ICS2 ‘Stop Words’ to avoid vague or ambiguous information describing the goods description, party name and address fields – visit Updated list of ICS2 Stop Words for details

Entering all MRNs on your GMR

Ensure you enter your Entry Summary Declaration Movement Reference Numbers (MRNs) correctly in your GMR. This is essential for ICS2 movements, as it will ensure HMRC’s Trader Integration Micro Service (TIMS) is able to automate the processes to satisfy the requirements for Arrival and Presentation of Goods notifications for Roll on Roll off (RoRo) movements via GVMS.

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

A reminder of helpful features in the TSS Portal

Here are a number of helpful features within the TSS Portal that can help you input the information needed on your goods movements.

Copy Consignment

The ‘Copy Consignment’ function in the TSS Portal allows you to copy over a previously used Entry Summary Declaration consignment to a new consignment to facilitate quicker data input.

This is particularly useful to hauliers and traders who move the same type of goods on a regular basis.

Step-by-step instructions on how to use the ‘Copy Consignment’ function can be found in the ENS Step-by-step guide: Standard Process and Consignment First Process on NICTA.

Import or Copy Previous Goods

If you transport the same type of goods on a regular basis, it may be helpful to use the ‘Copy Previous Good’s functionality on an Entry Summary Declaration or the Import Previous Goods functionality on a Supplementary Declaration.

Both these functionalities copy goods level information from a previously submitted Entry Summary Declaration or Supplementary Declaration to the declaration you are currently working on.

Step-by-step instructions on how to use these functionalities can be found in the ENS Step-by-step guide: Standard Process and Consignment First Process and the Supplementary Declarations: Step-by-step guide on NICTA.

Trader Goods Profile (TGP)

By allowing TSS access to your HMRC TGP profile, it retrieves the information (known as a TGP entry in the TSS Portal) you can use to auto-populate fields onto the Internal Market Movement Information (IMMI) on goods movements to NI.

When completing the IMMI, you can use your TGP entry to auto-populate part of the Internal Market Movement Information (IMMI), so you don’t need to manually enter that information each time you move those goods.

To use your TGP on the TSS Portal, you need to have a TGP with HMRC and authorise TSS to access it. For further information on how to set up and use your TGP in TSS, see the Trader Goods Profile (TGP) Guide on NICTA.

Your bi-weekly jargon buster

Customs Duty Waiver Scheme (CDWS)

The Customs Duty Waiver Scheme (CDWS) allows businesses to offset the tariffs against their de minimis aid allowance on goods movements to NI from GB or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs.

For further information, refer to Check if you can claim a waiver for goods brought into Northern Ireland on GOV.UK and the How to claim a customs duty waiver guide on NICTA.

Northern Ireland Retail Movement Scheme (NIRMS)

The Northern Ireland Retail Movement Scheme (NIRMS) is a system that allows for the movement of prepacked retail goods from GB into NI under the Windsor Framework.

Goods can move based on a single General Certificate for eligible consignments, supported by a packing list. There is no requirement for an official veterinarian or plant health inspector to approve the documentation.

There are further details on the benefits and eligibility requirements of NIRMS registration on GOV.UK.

UK Internal Market Scheme (UKIMS)

The UK Internal Market Scheme (UKIMS) is a trusted trader scheme that gives you access to the simplified processes for Internal Market Movements.

If you wish to obtain a UKIMS authorisation, you will need to apply online.

Once authorised, you will be able to confirm your eligible goods as ‘not at risk’ under the scheme if they are brought to NI for sale or final use by end consumers in the UK.

If goods are brought to NI from a country outside the UK or the EU, the final customers must also be in NI to benefit from the ‘not at risk’ arrangements under UKIMS.

If you are using the TSS, you need to upload your authorisation letter to your TSS Company Profile to make use of your authorisation.

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

Recent Bulletins

All Bulletins
Scroll to Top