What are Supplementary Declarations?
Supplementary Declarations form the second step of the TSS Simplified Procedure which allows businesses to move goods from Great Britain to Northern Ireland by making a simplified declaration pre-movement, usually auto-generated by TSS from the information provided in the Entry Summary Declaration, and then providing the full information after arrival in Northern Ireland.
The post-movement information that is submitted to HMRC is known as the Supplementary Declaration and can be completed by the trader or their agent through the TSS Portal.
Below you will find guidance covering the completion of Supplementary Declarations, including the information you are required to provide and how to submit the Supplementary Declarations through the TSS Portal. This contains detail regarding your options to reduce the duty payable and how to submit any payments you are required to make.
User Guides
- Supplementary declarations: Step-by-step guide
- Assisted Completion Service guide
- Guidance on resolution to common error codes for Supplementary and Full Frontier Declarations
- Data guide: TSS declaration data requirements
- How to make your duty payment
- Tariffs on goods movements into NI
- Guidance on controlled goods and the online tariff tool
- How to claim a customs duty waiver