TSS Bulletin 217th Edition

Published: 23 April 2026|Bulletins

Advanced warning of TSS Portal outage
UKIMS movements incurring incorrect additional duties
ICS2: Grouping vs groupage
TSS Tip: Your 60-second pre-submission checklist
Do you check your EORI numbers?
Your bi-weekly jargon buster

This fortnight’s bulletin begins with several key, time-critical updates, followed by our themed focus: Proactive steps for your TSS journey

Advanced warning of TSS Portal outage

On Sunday 10 May 2026, there will be an update to the TSS Portal which will require a short downtime. This outage is currently planned to happen on 10 May from 5pm to 10pm. Further information on the update will be published in the next bulletin.

UKIMS movements incurring incorrect additional duties

HMRC is aware that there is an ongoing issue concerning certain food/agricultural goods and fertilisers moving into Northern Ireland (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 the Customs Declaration Service (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.

ICS2: ‘Grouping’ versus ‘groupage’

Did you know that in the TSS Portal, it is possible to declare goods together on one item line if they share the first six-digit commodity code? This process is sometimes known as ‘grouping’, which means simplifying customs declarations for goods under specific tariff subheadings. This differs from ‘groupage’, which involves putting multiple consignments in a single Entry Summary Declaration.

The process of ‘grouping’ for Entry Summary Declarations for movements into NI is only allowed if all goods in the consignment have the same commodity code. In this case, you may combine commodity codes on one goods line if they fall under the same six-digit classification.

For example, if the following three commodity codes are listed on your commercial invoice:

6110111000 – Unisex assorted Christmas jumpers (65% wool, 35% cotton), size Medium
6110113000 – Men’s sleeveless cardigans (30% wool, 70% polyester), size Large
6110119000 – Women’s long line cardigans (30% wool, 70% polyester), size Small

– then these can be entered on your Entry Summary Declaration as one goods record:

611011 – Wool mix assorted jumpers and cardigans, various sizes

It is important to remember that the goods description should be accurate and that it contains detail on all the goods being declared.

Where you have combined your commodity codes using the example above, you will need to ensure all three commodity codes are entered on your Supplementary Declaration as per the commercial invoice. This means creating new goods records on your Supplementary Declaration and replacing the six-digit commodity code used on the Entry Summary Declaration with the full 10-digit code.

For further information and guidance on completing an Entry Summary Declaration in the TSS Portal, see the ENS Step-by-step guide: Standard Process and Consignment First Process on NICTA.

Now that you’re up to date, explore our themed articles below for proactive steps to support your TSS journey

TSS Tip: Your 60-second pre-submission checklist

Submitting accurate declarations helps ensure your goods movement goes smoothly. Taking a moment to review key fields before submitting your declaration can reduce the risk of delays or rejections.

Here are a few quick checks to complete before you submit:

Make sure all mandatory fields are completed

One of the most common causes of rejected declarations is missing information. Check that all required fields, indicated by an asterisk, are completed, including importer details, commodity codes, goods descriptions and values.

Review your commodity codes and goods descriptions

Commodity codes must match the goods being moved. Make sure the code you have entered is correct and that the goods description is clear and accurate. Incorrect or vague information can lead to queries or rejections.

Check your EORI numbers are correct

An incorrect or incomplete EORI can cause rejection. Ensure the EORI numbers for the parties involved in the shipment are valid and entered correctly, while also checking for typos or missing characters.

Taking a few moments to carry out these final checks can help avoid common errors, reduce delays, and keep your goods moving quickly and efficiently.

Do you check your EORI numbers?

As mentioned above, one simple but crucial step you should take before moving your goods is checking that your EORI number is valid and correct. Ensuring your EORI details are accurate before goods move can help avoid delays, rejected declarations and disruption to your supply chain.

Where a third party has provided an EORI number for your goods movement, you can check its validity online:

Check an EORI number on GOV.UK – this service only checks EORI numbers beginning with GB
EORI number validation – this service checks EU EORI numbers, such as those beginning with XI

It is also important to make sure there are no errors or typos when entering an EORI number either into your TSS Company Profile or on individual declarations. An accurate EORI allows the importer to use any relevant authorisations, such as UKIMS, and when using the TSS Simplified Procedure, ensures the Supplementary Declaration is linked to the correct TSS account.

If you are unsure about any of the EORIs or information you are using, it is important to speak to your supply chain to ensure all the information provided is correct.

Your bi-weekly jargon buster

Supplementary Declaration

The Supplementary Declaration is the second part of the two-step customs process required to complete the TSS Simplified Procedure, following the Simplified Frontier Declaration.

The Supplementary Declaration requires a full data set and is completed after the goods movement. It closes the customs journey and enables the payment of any required customs duties or other taxes.

Submission of the Supplementary Declaration is required by the tenth calendar day of the month following goods movement and is the responsibility of the Importer of Record, as indicated by the Importer EORI on the TSS Simplified Frontier Declaration.

For further information, refer to the Supplementary Declarations Guide.

Commodity code

Commodity codes are reference numbers that assign a classification to goods according to their nature, use and unique characteristics. They are also known as Harmonised System (HS) codes or tariff codes. The HS is an international classification system of six-digit codes, introduced in 1988 by the World Customs Organization (WCO) – a system that is now used by more than 200 countries as a basis for their customs tariffs.

Commodity codes help customs authorities in the UK and worldwide to:

Identify what sort of goods are being moved between customs territories and potential trade or financial measures associated to them
Detect the movement of controlled goods (for example, arms, alcoholic beverages, plants or medicines under licence)

Commodity codes are legally required when making a customs declaration and must be used on the documentation throughout the shipment process.

It is important to ensure that the correct commodity code is applied to goods prior to the goods movement, and checking the online tariff on a regular basis is advisable as codes can change over time.

For further information refer to How to identify your commodity codes on NICTA, and the Northern Ireland Online Tariff: Look up commodity codes, duty and VAT rates on GOV.UK.

Duty Reimbursement Scheme (DRS)

The Duty Reimbursement Scheme allows traders to reclaim EU import duty paid on ‘at risk’ goods moved into NI if they can prove the goods were: