Payment of duty: consider your options

Later this month, TSS will be able to take payment for any duty calculated with regard to your supplementary declaration entry.

If you…

  • have submitted a supplementary declaration already that will attract duty and now has ‘pending payment’ status, make sure you have considered all your options (some listed below) regarding the ability to offset or remove the need to pay duty
  • feel these options apply to you, then you will be able to edit your supplementary declaration by selecting ‘return to draft’ (TSS will provide guidance on how to do this when we contact you to ask for payment). You can then update the form to take advantage of the options and re-submit your declaration, which will re-trigger the duty calculation
  • have not submitted a supplementary declaration yet, then these options may still apply so you should consider them before you submit your information

These options include:

  1. Claim the preferential rate of duty under the EU-UK Trade and Cooperation Agreement
  2. Claim 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 HM Government guidance here)
  3. Declare your goods are ‘not at risk’. To exercise this option,you must be authorised under the UK Trader Scheme to do so. For eligibility requirements and to apply for the UKTS, see HM Government guidance here.

This option may be the most appropriate one for you where the end-consumer of your goods is known.

Instructions on how to use these options in your declaration can be found in this guide. If you want any more support you can contact us on the TSS portal here or call us on 0800 060 8888.