From the beginning of next week full frontier declarations (FFD) are available in TSS. This functionality will enable importers to submit customs declarations for certain procedure codes that are not currently supported under the simplified journey (the simplified frontier declaration and supplementary declaration process). This initial release will be particularly beneficial for businesses that wish to use Return Goods Relief (RGR). TSS will extend functionality in further releases that will unlock usage of further customs procedures. More information on the supported procedure codes will be available soon.

There are some key differences of the FFD journey relative to the TSS simplified journey:

  • FFDs must be submitted and approved before goods move: Adequate time must be allowed to complete the declaration, to avoid any delays in movement
  • The full frontier declaration (FFD) is generated by the importer (or their representative): The Movement Reference Number (MRN) must be passed to the haulier upon completion
  • The ENS Safety and Security declaration must be generated separately: When the haulier is submitting the ENS data through TSS, the “ENS Only” option must be selected to ensure that the Simplified journey is not activated
  • Payment option must be selected before movement: When using the TSS Duty Deferment Account (DDA), the payment of any applicable duties needs to be completed before goods movement.

For FFDs you can choose to take advantage of using your own Duty Deferment Account (DDA) to pay any duty calculated by TSS. This will provide the cashflow benefit of deferring customs duty, import VAT and excise duty for an average of 30 days.

New guidance on the FFD process will be available soon on the TSS education website (NICTA).