The guides summarised below should provide you with the information you need to complete your supplementary declarations. However, do not hesitate to contact us if you need any support.

  • Supplementary declarations: preparation guidance
    This guide explains how you can best prepare for completing supplementary declarations and the information you are required to gather. It covers:

    • How to determine the commodity codes for the goods you move
    • Identifying whether your goods are eligible for preferential tariffs
    • Applying for authorisation under the UK Trader Scheme to avoid unnecessarily paying duties if you can demonstrate that your goods are not ‘at risk’ of entering the EU (i.e. Ireland)
  • Tariffs on good movements into NI
    This guide sets out four steps with which to establish if tariffs apply to your goods movements, including:

    • Identifying if the EU Common External Tariff is zero for your goods
    • Applying for the UK Trader Scheme if your goods are not ‘at risk’
    • Identifying if your goods qualify for preferential tariffs under the EU-UK Trade and Cooperation Agreement and how to comply with rules of origin
    • Claiming a waiver (or de minimis aid) to cover the cost of your duty liability
  • Guidance on controlled goods and the online tariff tool
    This guide helps you to navigate the online tariff tool on gov.uk to determine whether tariffs apply to your goods if they are controlled.
  • Declaration data requirements: supplementary declarations
    This guide walks you through the data fields you will need to complete when submitting a supplementary declaration. It also details which fields are required for controlled and non-controlled goods, as well as for goods either being released into free circulation or for home-use in NI.
  • How to create a supplementary declaration for all goods
    This guide walks you through the process of completing a supplementary declaration by providing a step-by-step walkthrough with sample screens and explanations of the data that you are required to input at each stage.
  • Guidance on resolution of common errors for the supplementary declaration
    If your supplementary declaration is not approved upon submission, then you can use this guide to:

    • Interpret the text of an error message in the TSS portal
    • Understand the meaning of some of the most common error messages seen in supplementary declaration submissions and how to resolve them
  • Payments: step-by-step guide using TSS
    This guide walks you through the steps you need to take to complete payment for any duty calculated by TSS when you submit your supplementary declaration, including:

    • The three different types of payment you may need to make using TSS – customs duties or tariffs, excise duty and import VAT
    • How to check whether you can reduce the duty calculated by TSS
    • How to defer payment by using TSS’s or your own Duty Deferment Account
    • Step-by-step guidance on settling payment using TSS

In addition, you can watch the recordings of our previous webinars about completing supplementary declarations, including: