You will soon be able to complete full frontier declarations (FFD) using TSS. This is an option you might want to use because it helps you to complete all your customs declarations processes in one go.

FFDs are presented before goods move, with all duties and taxes also collected before the goods arrive at their import destination.

The process for completing FFDs differs from the two-stage procedure that TSS has offered to date, because all the information is presented up front, removing the need for a supplementary declaration to be completed after the goods move. However, the option to use the two-stage procedure and complete a supplementary declaration will remain.

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

If you don’t currently have a DDA and wish to obtain one for GB to NI goods movements, please refer to sections 5 and 6 of the payments guide.

For more information about the monthly payment dates for customs duty, VAT and excise duty, review this guidance.