Supplementary Declaration

The Supplementary Declaration follows the Simplified Frontier Declaration as part of the TSS simplified declaration journey. It requires a full data set and is completed after the goods movement. It closes the customs journey and enables the payment of any required customs duties or other taxes. Submission of the Supplementary Declartion is required by the […]

British currency (GBP) — Sterling is the unit of currency of the United Kingdom.British currency (GBP) — Sterling is the unit of currency of the United Kingdom.

A Transit Accompanying Document (TAD) will be issued by the office of departure or authorised consignor when the transit movement is started. It will show a barcode and the movement reference number that will match your transit declaration. It must accompany your goods under transit from the point they start their journey until the transit

A Transit Guarantee is a financial security that is activated if the goods are lost during movement or discharged incorrectly. If activated, the customs authorities in the country of transit will call on the declarant to pay any import VAT, customs duty and other charges. For further information, please refer to the Transit Guide.

A sum of money granted by a state to support an industry or business. The primary form of subsidy that TSS users can claim is de minimis aid, using a customs duty waiver. Please see the definition of de minimis aid above for further information.

Trading Standards are the local authority departments that enforce consumer protection legislation.Trading Standards are the local authority departments that enforce consumer protection legislation.

The price paid by the buyer when goods are sold by the seller in a normal commercial transaction. If goods have been sold to more than one buyer (wholesaler to distributor, for example) it is the last sale price in the commercial chain before goods cross the border.

Used for goods temporarily imported for a specific use for a limited time, such as for an exhibition. For further informtion, please refer to the Special Procedures Guide.

If you are a trader or carrier that moves goods between Great Britain and Northern Ireland you can register for the Trader Support Service or make other arrangements to submit declarations. The Trader Support Service provides training and support and will help with the submission of declarations.

The Trade Tariff sets out the duties, taxes and measures affecting the import, export and transit of goods. Refer to the UK Integrated Online Tariff or the Northern Ireland Online Tariff for full details. For further information, please refer to the Tariffs Guide.