The Northern Ireland Protocol requires traders to complete import declarations for the movement of goods from Great Britain (GB) into Northern Ireland (NI). When you use TSS, you provide the required information in two stages.

Before the goods are moved to NI, you or your haulier provides data to TSS to generate your ENS Safety and Security declaration and to satisfy pre-movement import declaration requirements.

After the goods have moved, you then submit a supplementary declaration to complete the declaration process, normally by the fourth working day of the month following the goods movement. For example with goods moved in June 2021, you should submit your supplementary declaration by 6 July 2021.
Submitting supplementary declarations is:

  • a legal requirement and needs to be done to comply with the law
  • the final step in your import process

HMRC recognises that it may initially be challenging for traders and hauliers coming to terms with this new process and has extended submission dates with new deadlines outlined in the table below. However, there’s no reason to delay your supplementary declaration submissions if you’re ready to submit sooner.

Movement dates (2021) Supplementary declaration submission deadlines (2021)
1-13 January 1 May
14-31 January 14 May
1-28 February 1 June
1-31 March 28 June
1-30 April 28 June

Please note that you are not yet required to submit supplementary declarations for any goods that use non-standard customs procedure codes. TSS will contact you in due course about these submissions.