When moving goods from the Rest of World excluding the European Union (anywhere outside of Great Britain and the European Union), you must use the Full Frontier Declaration option when using the TSS Portal to submit your customs declaration.
The TSS Full Frontier Declaration supports movements made via air or via maritime into inventory-linked locations in Northern Ireland.
If you are new to TSS, we recommend starting in Getting Started, with A Beginner’s Guide for importing goods to Northern Ireland.

Step-by-step guidance
Every movement made from Rest of World excluding the European Union to Northern Ireland will require:
- Submission of a safety and security declaration outside of TSS – generally done by the carrier / haulier.
- Inventory Claim– in the TSS Portal using the Unique Consignment Reference (UCN) for maritime movements, or the airline provided Inventory Consignment Reference (ICR). Guidance is available on movements to Inventory-Linked Ports in Northern Ireland.
- Submission of a Full Frontier Declaration – generally done by the importer. Instructions can be found in the Full Frontier Declaration: Step-by-step guide
- Payment of any required duties or charges. Details of Tariffs on goods movements into NI is available on NICTA.
The exact process for the Full Frontier Declaration, including when to submit your declaration, will depend on whether you are moving goods via air or maritime. See the Full Frontier Declaration: Step-by-step guide for detailed process flows for your specific journey.
Useful guidance
The following guides will help you move goods from Rest of World excluding the European Union to Northern Ireland.
- Full Frontier Declaration: Step-by-step guide
- Data guide: TSS declaration data requirements
- Inventory-linked ports
- Guidance on resolution to common error codes for Supplementary and Full Frontier Declarations
- Tariffs on goods movements into NI
- How to claim a customs duty waiver
- How to make your duty payment
- Reliefs and Duty Suspension Overview and considerations for data input in TSS declarations