TSS Bulletin 214th Edition

Published: 12 March 2026|Bulletins

This edition’s theme: Your TSS Toolkit – Decoding Declarations & Decisions
Quick Guide: CHED reference reminder & using multiple CHEDs on the same goods item line
UKIMS movements incurring incorrect additional duties
TSS Toolkit – What happens after you click ‘submit’?
TSS Toolkit – A guide to common terms and jargon
TSS Toolkit – Choosing your declaration path: a simple guide to SFDs versus FFDs
TSS Toolkit – TSS Tip: use your case history to get help faster

This edition’s theme: Your TSS Toolkit – Decoding Declarations & Decisions

Each Trader Support Service (TSS) bulletin will continue to open with priority and time-critical operational updates, so you can quickly identify information that may affect your movements.

Alongside these updates, each bulletin includes a short, themed section focused on areas where you have told us that you most need support.

Later in this edition, this theme brings together a set of linked articles covering:

What happens after you click ‘submit’?
A guide to common terms and jargon
Choosing your declaration path – a simple guide to SFDs versus FFDs
TSS Tip – use your case history to get help faster

Quick Guide: CHED reference reminder & using multiple CHEDs on the same goods item line

From 15 September 2025, movements into or within Northern Ireland (NI) involving:

animals or products of animal origin
certain plants or plant products
feed and food products

– must include a Common Health Entry Document (CHED) reference in the new format in the Customs Declaration Service (CDS) Data Element 2/3 ‘Documents and other reference codes’.

For NIRMS movements:

If you’re using the Northern Ireland Retail Movement Scheme (NIRMS), enter ‘GBCHDyyyy.NIRMS’ (with ‘yyyy’ as the movement year, e.g., 2026).

Example: ‘GBCHD2026.NIRMS’

For non-NIRMS movements pre-notified to the Trade Control and Expert System (TRACES):

CHED references should use a letter-number format with three ‘.’ characters. For example, live animal movements (document code ‘C640’) are recorded as ‘CHEDA.XI.yyyy.nnnnnnn’, where ‘yyyy’ is the licence year. Find your reference TRACES NT and paste it into the TSS Portal at the goods item level.

Example: ‘CHEDA.XI.2026.1234567’

Adding multiple CHED codes to a single goods item line

To avoid delays where multiple CHED document codes are used on the same goods item line:

You can use different CHED document code types on the same goods item line. For instance, 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)
You must not use CHED document codes of the same type on the same goods item line. For example, declarants should not include two CHED.Ds for food and feed of non-animal origin (document code C678) on a single item line

Need help?

Visit GOV.UK for general information on moving licensed goods into or out of Northern Ireland and details of the licence reference formats to be declared in CDS Data Element 2/3.

UKIMS movements incurring incorrect additional duties

HMRC is aware that there is an ongoing issue concerning certain food and 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 Toolkit – What happens after you click ‘submit’?

When you submit a declaration in TSS using the TSS Simplified Procedure, the information you have input will be sent to CDS and the EU’s Import Control System 2 (ICS2). Below are some typical declaration states:

Authorised for Movement – Your declarations have been submitted successfully, and the Movement Reference Numbers (MRN) will be provided. You can now proceed to create your Goods Movement Reference (GMR) and move your goods to NI.

Trader Input Required – Your declaration has been rejected, the reason for which is shown on the declaration header page. You need to action the error message and resubmit your declaration until your declaration is successfully returned as ‘Authorised for Movement’ before moving your goods to NI.

Once you have successfully submitted your declarations, created your GMR and moved your goods, the declarations will move to a state of ‘Arrived’.

My goods have arrived. What happens now?

Upon arrival, TSS will then generate a ‘Draft’ Supplementary Declaration to be completed by the tenth calendar day of the month following the goods movement. After you submit your Supplementary Declaration, TSS will submit the information to CDS. Here are some typical declaration states:

Closed – Success! Your declaration has been successfully submitted, and the journey for your goods has ended. No further action is required but remember you now need to keep the records of your movement, which should include the documents and information you used to complete the declarations.

Pending Payment – Your declaration has been successfully submitted but requires payment of taxes or duties, and you therefore need to follow the steps on screen to make a payment. Once payment has been made, the declaration will move to ‘Closed’. You can also ‘Recall to draft’ if you need to change information on the declaration.

Options may be available to you to reduce payable duties; full information can be found in the Tariffs on goods movements to Northern Ireland (NI) guide on NICTA

Other declaration states can occur depending on the declaration and the type of goods you are moving. Full step-by-step instructions for each declaration type are available on the Guide Directory on NICTA.

TSS Toolkit – A guide to common terms and jargon

Your feedback has shown that customs terminology can feel confusing or difficult to navigate. To help make things clearer, outlined below are some examples of the terms you may come across when arranging to move goods between Great Britain (GB) and NI using TSS, along with an overview of the guidance and resources available to support you.

Economic Operators Registration and Identification (EORI) number:

An EORI number is a unique identification number that trade parties must use when moving goods into or out of the UK.

If you’re moving goods between GB and NI, you need an EORI number so that customs authorities can identify your business and process your shipments. Without an EORI number, you won’t be able to submit customs declarations.

It is important to check that your EORI number has been entered correctly into your declaration and TSS Company Profile, as a simple typo or using an incorrect EORI are among the most common reasons why a declaration is rejected at the first step. Always double-check this number to ensure a smooth submission.

Further information and guidance on how to apply for an EORI number is available on GOV.UK.

Entry Summary Declaration:

A safety and security declaration, known in TSS as the Entry Summary Declaration, is required to be submitted for goods prior to movement from GB into NI. The Entry Summary Declaration is submitted to ICS2 and provides basic information about the goods before they move, such as what they are, who is sending them and where they’re going. Its purpose is to help assess any safety or security risks.

The Entry Summary Declaration is not a customs declaration because it doesn’t deal with duties, taxes or the formal import process. Instead, it focuses purely on safety and security requirements.

To fully complete a goods movement from GB to NI, the Entry Summary Declaration must be accompanied by a customs declaration, such as:

A Simplified Frontier Declaration (SFD), followed by a Supplementary Declaration, when using the TSS Simplified Procedure
Internal Market Movement Information (IMMI) – see the Simplified processes for Internal Market Movements – Introduction Guide for further information
A Full Frontier Declaration (FFD) – see the Full Frontier Declaration: Step-by-step guide for further information

Step-by-step guidance on completing an Entry Summary Declaration can be found on NICTA: ENS Step-by-step guide: Standard Process and Consignment First Process.

UK Internal Market Scheme (UKIMS):

UKIMS is an HMRC authorisation that allows you to declare eligible goods ‘not at risk’, and not be charged duty, if entering NI from free circulation in GB, when brought into NI for sale or final use by end consumers in NI, and meeting all the other criteria as set out in the guidance. Further details on eligibility and how to use the UKIMS authorisation can be found on GOV.UK.

TSS Toolkit – Choosing your declaration path: a simple guide to SFDs versus FFDs

If you’re moving goods between GB and NI, there are a number of options available, depending on the nature of your goods and the type of movements you are undertaking. This article introduces a brief overview of the differences between the Simplified Procedure and the Full Frontier journeys, and how to choose which is more appropriate.

The TSS Simplified Procedure works by allowing you to provide basic information before the goods move and then submit a more detailed Supplementary Declaration after the goods arrive.

You might choose this option if:

You move goods regularly
Your shipments are routine and carry standard goods
You need to move goods quickly and can submit further information after the goods movement

The Full Frontier Declaration is a full customs declaration, which means that all the required information is submitted prior to the goods movement and therefore no follow-up declaration is needed. This type of declaration enables the movement of goods which require additional information, such as controlled goods or goods moving under certain customs special procedures.

You might choose this if:

You only move goods occasionally
You prefer to complete all the information upfront in one go
The shipment contains controlled goods which require additional information or documentation to be declared in advance
You wish to use certain customs special procedures

TSS Toolkit – TSS Tip: use your case history to get help faster

Our feedback is consistently filled with praise for our service desk agents, calling them “lifesavers,” “AMAZING support,” and providing a “fantastic service.” This article aims to help you use this highly valued resource more effectively, with a tip that could save you more time.

Did you know that you can refer to past cases in the TSS Portal and use them as a knowledge bank?

If you run into a recurring issue, such as a declaration error you’ve seen before, there’s a good chance the answer is already in your previous TSS cases.

How to check your past cases