TSS Bulletin 219th Edition

Published: 21 May 2026|

Contents

This fortnight’s bulletin begins with several key updates, followed by our themed focus: The simplified processes under the Windsor Framework – one year on

Action required: ensure the correct EORI is used for all movements

Traders and hauliers are responsible for ensuring that the correct importer Economic Operator Registration and Identification (EORI) number is used on all customs declarations and associated pre‑lodgement data, including where declarations are submitted by an intermediary.

Using an incorrect importer EORI, even where the EORI itself is valid, can result in declarations being attributed to the wrong business. This can lead to administrative burden, incomplete Supplementary Declarations and potential HM Revenue & Customs (HMRC) intervention.

What you need to do

Traders:

  • Regularly check the Supplementary Declarations you receive and report any declarations that are not yours
  • Ensure your importer EORI is only used for movements you are responsible for
  • Ensure your importer EORI is shared accurately with hauliers or agents acting on your behalf

Hauliers and agents

  • Check that the importer EORI provided relates to the trader responsible for the movement
  • Do not reuse an importer EORI from previous journeys or from other customers

Check an EORI

If you are unsure whether you are using the correct importer EORI number:

If an importer EORI does not appear on an online checker, it may still be valid (for example, some businesses do not make their EORI publicly searchable). If you cannot confirm an importer EORI through an online checker, you should contact the trader or agent to verify it.

Why this matters

HMRC and the Trader Support Service (TSS) continue to see cases where importer EORIs are used incorrectly, often without the knowledge of the EORI holder. This undermines the integrity of the customs system and can result in the wrong business’s EORI being used without their knowledge and consent.

You are expected to have appropriate controls in place within your supply chain to prevent misuse of EORIs.

HMRC and the TSS expectations

Failure to use the correct importer EORI may result in delays, administrative burden or further action by HMRC.

If you believe your EORI has been used incorrectly, you should notify this as soon as possible using your existing TSS or HMRC contact routes.

This message forms part of the ongoing work by HMRC and TSS to protect traders from the unauthorised use of their importer EORI.

Recognising official Netcompany communication channels

In January, HMRC informed TSS users that, following a competitive procurement process, Netcompany has been appointed to deliver the next phase of TSS.

Development of the next phase of TSS is now underway, with transition planned for the second half of 2026. As delivery progresses, Netcompany will communicate directly with TSS users to provide updates, guidance and support.

To help you identify genuine communications, please note that the following email addresses are official Netcompany contact channels:

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. There is no action required at this stage.

You will continue to have access to the current service for any in-flight movements or activities outside the pilot.

What happens next?

Further guidance, timelines and support materials will be shared as we move closer to transition. Please look out for updates via emails from HMRC and Netcompany and within this fortnightly TSS Trader Bulletin over the coming months.

Questions and support

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

The support arrangements remain unchanged for the current TSS platform.

Now that you’re up to date, explore our themed articles below on simplified processes and how they can support your Great Britain (GB) to Northern Ireland (NI) movements using TSS

One year on: simplified processes

The Windsor Framework, implemented on 1 May 2025, includes a set of simplifications that allow the smooth movement of goods within the United Kingdom (UK) internal market. These arrangements allow you to move goods from GB to NI within the UK internal market without the need to complete full customs declarations, requiring only commercial information about your goods.

One year on from the introduction of simplified processes, now is a good time to review whether your GB to NI movements could be completed using the options available in TSS.

These journeys are covered in the IMMI in TSS: your options article below.

The Windsor Framework simplifications sit alongside earlier and related schemes. These include the Northern Ireland Retail Movement Scheme (NIRMS) and the Northern Ireland Plant Health Label (NIPHL), which came into effect on 1 October 2023, as well as the UK Internal Market Scheme (UKIMS) on 24 March 2024 and the UK Carrier Scheme (UKC) on 1 May 2025.

For step-by-step guidance and the latest updates, refer to the resources on NICTA and GOV.UK.

What are the simplified processes? A refresher

The simplified processes contain a range of facilitations to ease the process of moving goods ‘not at risk’ of entering the European Union (EU) from a business in GB to a business in NI.

Goods movements using the simplified processes:

  • Are not subject to the same processes that apply to ‘at risk’ goods. ‘At risk’ goods are those that enter NI but may later be sold or consumed in the EU. More information on moving ‘at risk’ and ‘not at risk’ goods can be found on GOV.UK
  • Only require the submission of commercial information

The simplified processes include:

There are existing schemes like the Northern Ireland Retail Movement Scheme (NIRMS) and the Northern Ireland Plant Health Label (NIPHL) scheme that can be used alongside the simplified processes.

What do you need?

To use the simplified processes, the following conditions must be met:

  • You must be authorised under UK Internal Market Scheme (UKIMS)
  • Goods must be ‘not at risk’ of entering the EU
  • Goods must be moved by direct transport from GB to NI (including Transit goods, so long as the Transit starts in GB and ends in NI)
  • The goods must be in free circulation in GB prior to movement
  • Goods must not be Category 1 goods (those liable to quotas, anti-dumping duties or trade safeguards and those subject to prohibitions and restrictions)

Goods movement information can be submitted directly to the TSS Portal or via API. Both options are fully supported by TSS.

Details on API can be found on NICTA in the API: Functional Guide on NICTA.

IMMI in TSS: your options

Within TSS, there are two options available for submitting your IMMI: pre-movement IMMI and post-movement IMMI.

The pre-movement IMMI

As the Importer of Record on the IMMI, and the person responsible for the movement, you can submit the Pre-movement IMMI and provide the necessary movement information to the carrier so they can associate it with the Entry Summary Declaration – this is needed to move the goods. This means that you do not need to submit or provide any information once the goods arrive in NI.

The carrier can also submit the IMMI on your behalf. As the importer and person responsible for the movement, you must agree this with your supply chain and ensure you provide the carrier with the correct information so they can populate the IMMI on your behalf before the goods move.

You must also give the carrier permission through your TSS Company Profile to submit the IMMI on your behalf. Without this permission, they will not be able to do so. See the TSS Permissions Management for TGP and UKIMS guide on NICTA for more information.

Guidance is available in the  Pre-movement Internal Market Movement Information (IMMI) Step-by-Step guide on NICTA.

Did you know? Traders have found that using IMMI has significantly simplified how movements are completed, improving overall workflow efficiency.

The post-movement IMMI

Some businesses have chosen to continue moving their goods using the TSS Simplified Procedure, in the same way they did prior to 1 May 2025, and the Importer of Record is opting to convert their related post-movement Supplementary Declaration in the TSS Portal to a Post-movement IMMI.

Using this approach, there is no change in the way you move your goods. However, you should ensure the carrier moving the goods on your behalf, and submitting the Entry Summary Declaration, is given the correct EORI to use for the movement. This should be the EORI that your UKIMS authorisation is approved under and should match your TSS Company Profile (this will be either an XI or GB EORI).

Step-by-step guidance is available in the TSS Supplementary Declaration conversion to Internal Market Movements Information (IMMI) Guide on NICTA.

Did you know? Since the Windsor Framework launch, over 350,000 IMMI movements have been created on TSS on behalf of 2,755 importers. 

Helpful tools and resources

The NICTA website contains dedicated pages with information, step-by-step TSS Portal guides, videos, webinars and podcasts on the options available to you.

TSS Tip: Making the most of your Trader Goods Profile

Use the Trader Goods Profile (TGP) functionality in the TSS Portal to reuse key details when you move the same goods again. This reduces re-keying, helps prevent errors, and can speed up completion of your IMMI.

TGP supports the simplified processes introduced under the Windsor Framework. Once you register for UKIMS, HMRC automatically creates a TGP for your business.

TGP can auto-populate key fields, including Commodity Code, Goods Description, Country of Origin, Category of Goods, and Supplementary Units.

Tariff measures in the Northern Ireland Online Tariff change regularly, so you should review your TGP often to check for any impact on categorisation and the resulting ‘IMMI Ready’ status. Keeping your TGP up to date supports efficient IMMI completion and wider compliance requirements, including with Import Control System 2 (ICS2).

Regular users of TGP have said the declaration process is faster and better organised, thanks to fewer manual and repetitive tasks. They have also found the TSS TGP functionality easy to use, with strong support from the TSS team.

To use TGP in TSS, set up the required access by following TSS Permissions Management for TGP and UKIMS on NICTA. For step-by-step support, see the Trader Goods Profile (TGP) Guide. HMRC guidance is also available on GOV.UK: Manage your Trader Goods Profile.

B2B parcels: how to avoid customs duty charges

Over the last 12 months, HMRC has been working with industry to ensure goods continue to move smoothly between GB and NI following the arrangements for business-to-business (B2B) parcels that came into effect on 1 May 2025. We are aware that some businesses in NI may have been charged customs duty on goods sent from GB, where this could have been relieved or waived via other mechanisms.

If you are a business that sends or receives B2B parcels into NI, then it is important that you are aware of what information your express operator needs to ensure your goods continue to move smoothly and that customs duty isn’t charged. You should also speak with your express operator to understand the most effective way for them to receive information if you are:

  • Moving goods under the UK Internal Market Scheme (UKIMS). The Express Operator will require the UKIMS authorisation number and the associated EORI for the responsible business. If you are not already registered for UKIMS, check your eligibility and apply at: Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland
  • Claiming preferential origin treatment under the UK-EU Trade & Cooperation Agreement if the goods are of UK origin. Information and/or evidence needs to be provided to the Express operator
  • Claiming Returned Goods Relief if the goods are eligible. Information and/or evidence needs to be provided to the Express operator
  • Using a waiver under the Customs Duty Waiver Scheme (CDWS) if the NI business has a CDWS account which can be used. The Express operator must be informed and the EORI associated with the CDWS must be provided

The Duty Reimbursement Scheme (DRS) remains available if you are not able to relieve or waive duty via any of the mechanisms above and the goods did not enter the EU. To make a claim you will require certain information including, the Movement Reference Number (MRN) from the Customs Declaration Service (CDS) which your express operator will be able to provide you.

For information and support, you can also visit the GOV.UK Windsor Framework resource page for moving parcels for more information on how to move goods from GB to NI and follow the steps at: Checklist: Making business-to-business (B2B) parcel movements from Great Britain to Northern Ireland under the Windsor Framework to ensure your express operator moves your goods without incurring duty.

Your bi-weekly jargon buster

Windsor Framework

Agreed by the UK and EU on 27 February 2023 (and adopted by the Withdrawal Agreement Joint Committee on 24 March 2023), the Windsor Framework introduced new arrangements to ease trade within the UK internal market and safeguard NI’s place in the Union, helping rebalance the operation of the Belfast (Good Friday) Agreement.

Details about the simplifications available for moving goods within the UK internal market under the Windsor Framework can be found in the Simplified processes for Internal Market Movements – Introduction Guide.

IMMI (Internal Market Movement Information)

Internal Market Movement Information is commercial information that you use to record the goods that move from Great Britain (GB) to Northern Ireland (NI).

You must be authorised under UKIMS to submit IMMI.

What goods can you move on Internal Market Movements?

You can use Internal Market Movements if all of the following apply:

  • the goods are ‘not at risk’ of entering the EU
  • the goods are Standard or Category 2 goods
  • the goods are in free circulation in GB and are moving into free circulation in NI

UK Internal Market Scheme (UKIMS)

UKIMS is a trusted trader scheme that allows authorised businesses to move eligible goods from GB to NI using the simplified processes and declare them ‘not at risk’ of entering the EU.

‘Not at risk’ generally covers goods for sale to, or final use by, end consumers in the UK, moved by a UKIMS-authorised business.

To obtain a UKIMS authorisation, apply online.

Once authorised, you can declare eligible goods as ‘not at risk’ when they are brought into NI for sale or final use by UK end consumers. If goods are brought to NI from outside the UK or EU, the final customers must be in NI.

If you use TSS, ensure your UKIMS authorisation letter is uploaded to your TSS Company Profile.

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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