Contents
- Changes to the Duty Reimbursement Scheme – goods subject to EU trade defence measures
- Assisted Completion Service closing to new requests
- UKIMS movements incurring incorrect additional duties
- “Which authorisations might I need before I move goods to Northern Ireland?”
- “Using TSS involves getting to know new terminology, but do I need to know every TSS term?”
- “How can I complete the TSS data fields with confidence?”
- Your bi-weekly jargon buster
This fortnight’s bulletin begins with several key updates, followed by our themed focus: TSS Made Clear – Simple answers to common trader questions.
As a reminder, the themes featured in each bulletin are shaped by customer satisfaction feedback, helping us focus on the topics where you have told us more guidance and support would be helpful.
Changes to the Duty Reimbursement Scheme – goods subject to EU trade defence measures
On 6 July 2026, the Duty Reimbursement Scheme (DRS) was updated to allow ‘bulk’ claims to be submitted for goods subject to EU trade defence measures, provided certain conditions are met. This reduces the administrative burden of submitting claims individually.
You can make a bulk claim to cover multiple movements of goods that were previously declared ‘at risk’ of entering the EU without any restrictions, except in the case of goods that are subject to EU anti-dumping or countervailing duties.
Goods subject to EU anti-dumping or countervailing duties can be included in a bulk claim, but only where the total duty (including anti-dumping and countervailing duties) being reclaimed by this bulk claim is £1,000 or less.
If you want to claim more than £1,000 (and the total amount includes anti-dumping or countervailing duties) you must submit separate bulk claims, each bulk claim being limited to £1,000.
Goods subject to additional safeguarding duties can be included in a bulk claim with no upper limit on the claim.
Traders must continue to hold and retain evidence supporting claims after the claim has been processed and authorised.
Further information is available on GOV.UK. For support, please contact the Trader Support Service or email [email protected].
Assisted Completion Service closing to new requests
The Assisted Completion Service (ACS) will close to new requests on 15 September 2026. Capacity is limited, so eligible users who genuinely need support should act in advance of 15 September 2026.
If you have already raised an ACS request, provide your completed onboarding template and all supporting information promptly. This will help the team review your request and maximise opportunity for support to be provided.
What you need to do now
- Review any outstanding Supplementary Declarations and take action to complete them and pay any duties
- Provide all the required information and documentation to support timely processing
- Refer to TSS guidance to support completion
- Only submit an ACS request where support is genuinely required
After ACS closes on 15 September 2026
You will no longer be able to submit a new ACS request. You must continue to complete and submit your Supplementary Declarations and pay any duties due.
Requests already accepted before the closure date will continue through the existing case process. Please follow any instructions provided and respond promptly to requests for further information.
Where to get help
Guidance and support will remain available through:
- Supplementary Declaration guidance
- The ‘Get Help’ function in the TSS Portal
- The TSS Contact Centre on 0800 060 8888
Why ACS is closing
ACS is provided as part of the current TSS platform and will not continue on the new platform. Closing ACS to new requests on 15 September 2026 allows time for existing cases to be progressed and completed before the transition to the new TSS platform on 20 October 2026.
Further information about guidance and support under the new TSS platform will be provided separately.
You remain responsible for ensuring your Supplementary Declarations are accurate and submitted on time.
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.
Now that you’re up to date, explore our themed articles below on simple answers to common trader questions.
“Which authorisations might I need before I move goods to Northern Ireland?”
If you move goods from Great Britain (GB: England, Scotland and Wales) to NI, check whether any Windsor Framework authorisations or schemes apply before the goods move. These authorisations can help you use simplified processes, reduce paperwork and avoid unnecessary duty or delays where your goods are staying in the UK internal market. You can also find additional information in the Checklist For Windsor Framework Readiness on the Northern Ireland Customs & Trade Academy (NICTA) website.
TSS tip: Before you move your goods, check:
- the nature of your goods
- if they are standard or controlled
- whether they are for final use in NI
- if any food, plant health or other regulatory requirements apply
These checks will help you choose the right journey, identify any relevant schemes that apply and gather all required information in advance.
UK Internal Market Scheme (UKIMS)
The main authorisation to consider is the UK Internal Market Scheme (UKIMS).
UKIMS allows authorised traders to declare eligible goods as ‘not at risk’ of entering the European Union (EU), where those goods are for sale or final use in the UK. If the importer holds a UKIMS authorisation and the goods meet the criteria, you may be able to use the simplified processes for Internal Market Movements.
Northern Ireland Retail Movement Scheme (NIRMS)
The Northern Ireland Retail Movement Scheme (NIRMS) supports the simplified movement of eligible retail goods under the Windsor Framework, using a single General Certificate supported by a packing list, rather than full certification for each product line.
Northern Ireland Plant Health Label (NIPHL)
For certain plants and plant products, you may need the Northern Ireland Plant Health Label (NIPHL) scheme. This applies to eligible goods such as plants for planting, seed potatoes, and certain goods used for agricultural or forestry. NIPHL can allow these goods to move without a Sanitary and Phytosanitary (SPS) certificate – provided the relevant registration, authorisation, labelling and record-keeping requirements are met.
Did you know? The NICTA resource links provided in this article will provide more information regarding authorisations and how to apply for them.
“Using TSS involves getting to know new terminology, but do I need to know every TSS term?”
Moving goods between GB and NI involves understanding new terminology and acronyms that can be daunting.
You don’t need to memorise every term, but it’s good to familiarise yourself with key terms relevant to your business and understand unfamiliar ones when you come across them.
Reading through the Beginners Guide on NICTA is a good place to start.
To understand key terms related to the Windsor Framework, such as Internal Market Movement Information (IMMI), UKIMS and Trader Goods Profile (TGP), you can search the Windsor Framework glossary of terms on NICTA.
For all other terms related to moving goods, NICTA has a regularly updated Jargon Buster which gives you a straightforward explanation of words or acronyms that are unfamiliar, which should be your first point of reference. You can also use the search tool on NICTA to find definitions.
If you need support
If you can’t find what you are looking for, TSS is available to help seven days a week between 07:30-22:30 by phone on 0800 060 8888. Welsh speakers should call 0800 060 8988.
You can also submit a query by raising a case directly from the TSS Portal, for which you will need to sign up. For guidance, refer to the Registering Your Business guide.
“How can I complete the TSS data fields with confidence?”
If you are unsure what information is needed for a TSS data field, there are relevant data guides on the NICTA website, described below, that will help. Entering accurate information helps prevent declaration errors and rejections, ensures the correct duty is paid, and supports compliance with all relevant rules and regulations.
These guides cover TSS goods movement journeys and Goods Movement Reference (GMR) automation, including what each field means and how it should be completed.
IMMI Data Guide
The Internal Market Movement Information (IMMI) Data Guide explains the data requirements for simplified processes for Internal Market Movements under the Windsor Framework. The guide covers how to create IMMI, either for a standalone movement or for an Entry Summary Declaration consignment, for goods moving from GB to NI which are ‘not at risk’ of entering the EU.
Data Guide: TSS Declaration Data Requirements
The Data Guide: TSS Declaration Data Requirements explains the data requirements for goods movement journeys that do not use the simplified processes. It covers Entry Summary Declarations, Simplified Frontier Declarations, Supplementary Declarations and Full Frontier Declarations for both standard and controlled goods.
If you are still unsure of the information required, you can contact the TSS Contact Centre on 0800 060 8888 for further support.
Your bi-weekly jargon buster
The Windsor Framework
The Windsor Framework established a new set of arrangements that came into effect on 1 May 2025 for the movement of goods between GB and NI.
The benefits
At the heart of the Windsor Framework is a trusted trader scheme, the UK Internal Market Scheme (UKIMS). This scheme allows authorised traders to take advantage of the simplified processes for Internal Market Movements (also known as ‘simplified processes’) and move eligible goods from GB to NI and declare them as ‘not at risk’ if they meet the required criteria.
These simplified processes allow for goods to move with fewer data requirements, known as IMMI, as well as the use of the Trader Goods Profile (TGP) – a facility for faster data entry.
Alongside these simplified processes, traders can use other schemes, such as NIRMS, NIPHL and the DRS.
The Northern Ireland Retail Movement Scheme (NIRMS)
NIRMS is a scheme that facilitates the movement of retail goods for consumers in NI, such as food, pet food and food contact materials.
The benefits
Businesses moving these goods can benefit from being able to move them on the basis of a single General Certificate for eligible consignments, supported by a packing list. Further details can be found in NIRMS: how to register on GOV.UK.
The Northern Ireland Plant Health Label (NIPHL) scheme
The NIPHL scheme is a way for growers and traders in GB to move to NI certain plants, seeds for planting including seed potatoes, and agricultural machinery for growing plants.
NIPHL provides assurance that the goods meet the NI entry requirements as well as full traceability throughout the supply chain.
The benefits
Rather than applying for a phytosanitary certificate for each consignment, operators can become authorised with their relevant competent authority to issue and/or attach NIPHLs themselves.
Duty Reimbursement Scheme (DRS)
The DRS allows traders to reclaim EU duty paid on goods that can be shown to have remained or been consumed in NI.
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