The EU Commission recently confirmed that if goods originate in GB and are exported to the EU tariff-free, having qualified for preferential rates under the UK-EU Trade and Cooperation Agreement (TCA), a Meursing code will not be required for the completion of EU import formalities.

This also applies where goods are moved from GB to NI and the TCA is used to remove a tariff. You will not need to enter anything in the Meursing code data field on TSS if preference has been claimed.