In response to feedback, TSS has introduced a suite of new features to enhance its support for businesses moving goods moving between GB and NI. These latest improvements were made available in recently and include:

Amendments

Using the simplified process for completing declarations you provide data for the simplified frontier declaration (SFD) before the goods move and for the supplementary declaration after the movement. TSS carries over the data submitted at the simplified frontier declaration stage to the supplementary declaration, where the same fields apply.

Previously, if the information you provided for the simplified frontier declaration changed by the time you complete your supplementary declaration, you needed to report this to HMRC.

However, TSS now allows you to amend pre-submitted data when completing your supplementary declaration. TSS will notify HMRC of any amends you make in the supplementary declaration on your behalf.

Link multiple supplementary declarations to one simplified frontier declaration

This new feature allows traders to add multiple supplementary declarations to a single simplified frontier declaration which has been completed for a consignment. This will remove the need to raise multiple simplified frontier declarations for several goods that are moving in one consignment. You can find out how to do this in our step by step user guide.

Submit an ENS safety and security declaration without a simplified frontier declaration

There are some scenarios where you may want to submit an ENS safety and security declaration for your goods movement via the TSS portal without raising an associated simplified frontier declaration.

This may be useful if you:

  • complete your simplified frontier declarations using a system outside of TSS
  • move goods for which only an oral customs declaration is allowed
  • are a haulier carrying empty containers under a contract of carriage

You can watch this new video to understand how to submit only an ENS safety and security declaration.

Full frontier declarations

You are now able to submit full frontier declarations (FFD) using TSS. This functionality enables 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 is particularly beneficial for businesses that wish to use Return Goods Relief (RGR). TSS will extend functionality in further releases to unlock usage of further customs procedures. More information on the supported procedure codes is available in our new full frontier guides section.

There are some key differences between the FFD journey and 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 the 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 you with the cashflow benefit of deferring customs duty, import VAT and excise duty for an average of 30 days.

Your feedback on using TSS to support the movement of goods between GB and NI is invaluable, so please continue to respond to the satisfaction surveys and the TSS outreach calls.

If you require any further support on the items covered in this bulletin please contact one of our TSS customs experts by calling the TSS helpline on 0800 060 8888 (from 7:30am to 10:30pm seven days a week) or by raising a case on the TSS portal.