Payment of duty: consider your options

You will soon be able to use TSS to make payments for any duty calculated in your supplementary declarations.

For more information about the process for payments and deadlines for when they need to be made, view our new guide here.

Initially you will only be able to make payments associated with your declarations using the TSS Duty Deferment Account (DDA). This means that every time you submit a supplementary declaration that attracts duty, you will need to make a payment to TSS, which will then pay HMRC on your behalf.

You will need to make payments to the TSS Duty Deferment Account (DDA) online by using one of the following card types:

  • Mastercard or VISA Personal or Corporate Debit Cards issued in the UK or European Economic Area (EEA)
  • Mastercard or VISA Corporate Credit Cards issued in the UK/EEA and Rest of the World

Setting up your own DDA 

In future you may wish to set up your own DDA to make use of an extended period for deferring payments. We will notify you when you can start using your own DDA.

Please note that if you are a larger trader (i.e. your business has over 250 employees) you will need to use your own DDA from 1 July 2021.

Payment of duty: consider your options 

If you have submitted a supplementary declaration that will attract duty and has ‘pending payment’ status, make sure you have considered all potential options for offsetting or removing the need to pay duty. These include:

  1. Claiming the preferential rate of duty under the EU-UK Trade and Cooperation Agreement
  2. Claiming a waiver on the duty up to specified limits – this option might be the most appropriate if you make a small number of movements (for more details, please refer to GOV.UK guidance here)
  3. Declaring your goods are not ‘at risk’. To exercise this option, you must be authorised under the UK Trader Scheme (UKTS). For eligibility requirements and information about how to apply for the UKTS, view GOV.UK guidance here. This option may be the most appropriate for you if you know who the end-consumer of your goods will be.

 After listening to your feedback, we have added a ‘recall to draft’ function to the portal so that you can update and resubmit your declaration if any of the above options apply.

Guidance on how to use these options in your declaration can be found here, and if you need any more support you can contact us via the TSS portal here or call us on 0800 060 8888 from 7:30am to 10:30pm seven days a week.