Transcript of this video:

00:00 – Welcome to part two of this overview of the trader support service portal and how to complete a full frontier declaration. In this video, we will take you through how to complete the fields at the declaration goods level. From the consignment level, navigate to the bottom of the page and select the Declarations Goods tab. Click ofn New to add a new goods item. This opens the item level for that good. And if you have any questions regarding this form, then please refer to the guidance on the Northern Ireland Customs & Trade Academy website. A commodity code will be required for the full frontier declaration for each item. Your goods should be classified according to the customs tariff. If you do not know the commodity code, it is recommended that you look at the Northern Ireland Tariff tool so you can find the associated code for the goods you are importing.

00:55 – In this example, I’ve selected apples. And if I navigate into the Northern Ireland Tariff tool into the Apples, Pears, and quinces section here, if I navigate down the page into Apples and into the Other section, I can see th-the types of apples I’m importing will be classified under Other. On the Import tab here, I’ve added United Kingdom as the details for the country that we’re importing from here. And that will provide further information regarding importing from the UK to Northern Ireland with the associated conditions and footnotes that may apply. The NI tariff is now divided into measures groups for VAT and excise, customs duties, EU import controls, and UK import controls. Depending if your goods are at risk or not at risk, the EU TARIC measures may apply. Please consult our guidance on the Northern Ireland Customs & Trade Academy website for goods at risk and not at risk.

02:01 – Here, in this example, we can see that the VAT and Excise section, that the only VAT rating available here is VATZ. In this example, I’m going to add the VATZ rating as appropriate for my goods in the national additional code field when we go back to the declaration. In the Customs Duties section, I can see that there is a standard input value for this commodity. If I was a trader using the SIV valuation method, when no transactional value for my goods exist, CDS would calculate using this rate. You would need to have updated the consignment level to confirm SIV in the Standard Unit Import Valuation field. Note, this can only be used with the valuation method four and additional procedure code E02.

02:53 – The third country duty is showing conditions. These goods are subject to an entry price system starting the 1st of April, 2021 and ending the 30th of June, 2021. My input price must be equal to or greater than the entry price listed here. I can also see that preference is available to GB origin goods on this product. To use this, I must ensure my goods are eligible for preference under the trade cooperation agreement. Please seek guidance on the Northern Ireland Customs & Trade Academy website for more information. Depending on the commodity, there may be additional information that is defined in the tariff tool where additional codes may be required. In this example, I’m going to copy my commodity code and drop that across into the commodity code on the form.

03:51 – National additional codes are used to calculate the duties and taxes applicable and are selectable from the drop-down list here. If no additional codes are required for this commodity code according to the tariff guide, leave this blank. Here, I will add the VATZ rating as appropriate for my goods in the National Additional Code fields. The TARIC code can be added here, and where transporting certain chemicals, then the CUS code is added here. Refer to the data guide for more information on these codes. The country of origin is selectable from the list here. If you do select a preference code that does not begin with a one, then the country of preferential origin will become mandatory rather than the country of origin. You will be required to populate the NI additional information codes from the selection presented. The options include NIREM, which indicates request to derisk a commodity code for a goods item that is not at risk for moving outside of Northern Ireland with any associated evidence. For NIREM, you will also need to be registered with the UK trader scheme.

05:05 – If you have a qualifying De Minimis Aid sector selected in your company profile, you will have the option to select NI aid, which indicates a request for a subsidy against the EU duties calculation on an at-risk commodity code item. These will need to be declared with the additional information code of NIDOM on the Additional Information tab at the bottom of the form. Preference under the EU–UK Trade and Cooperation Agreement, TCA, will require the preference to be completed with the associated documents, or select None of the Above if the goods are at risk and attract duty. In this example, I will select Preference under TCA, which requires a preference of 300 as per the red text below the National Information Codes field.

06:00 – Updating the preference to 300 will make the country of preferential origin mandatory. Claiming preference will also require document references to be declared. Please see the tariff on goods movement into Northern Ireland guide on the Northern Ireland Customs & Trade Academy website for more details. The procedure code will default to 4,000. However, it is important that you know which procedure code you want to use for your goods. If you are moving goods that require additional procedure codes, then add the details to the procedure and additional procedure code fields here. In this example, I have selected a procedure code of 4,000 and an additional procedure code of 000. The Goods Description field should be an adequate description of the goods you are declaring, allowing the identification of the commodity.

06:56 – In the Measurements and Values section, the item gross mass and net mass will be required to be entered on the full frontier declaration as the data does not automatically populate from the entry summary safety and security declaration details. If the commodity code and country of origin or preferential origin on the declaration requires supplementary units, then you will see a message in the Tariff Requirements section at the bottom of the page prompting you to enter the details into the Supplementary Units field. If your good requires a statistical value, enter the relevant details here. If you need to add a tax type, enter the relevant code from the selection list here. If the commodity code and country of origin or preferential origin requires the tax base unit and tax base quantity, you will see a message in the Tariff Requirements section prompting you to populate these fields. If you are moving goods that require a manual calculation of duty and you do need to add the payable tax amount as an override, then add the payable tax amount here and the associated currency.

08:11 – If you are adding a manual override value here, you will be required to add an additional information code to the Additional Information tab at the bottom of the page. The item invoice amount is added here with the associated item invoice currency using the drop-down list. The valuation method will default to one, and where that method is the transactional value, then the invoice number and the valuation indicator are mandatory. The nature of transaction is a one- or two-digit code describing that transaction. Package marks, types of packages, and the number of packages will need to be completed for each goods item. If the goods item has an associated quota, add the relevant quota order number here. Once these details have been added for that particular good, select the Save button at the bottom of the page. If further details are required, then notifications are presented on the declaration, which enable you to view any additional information that needs to be added in the Tariff Requirements section here.

09:25 – At the bottom of the page here, we have additional tabs which may be required depending on the commodity. The Document References tab includes references for additional documents, certificates, authorisations, or references which are required for some movements. Before adding a document reference, please check the Tariff Requirements section for guidance on what document codes are valid for the previously entered commodity code and country of origin or preferential origin. In this example, I can see two document codes are valid for the apples I have imported, Y929 and C644. As I know these apples are organic, I’m going to use document code C644. This information is also reflected in appendix 5A, volume 3 of the customs tariff, which is available on the gov.uk website. Select the New button to add a new document reference. Type in the document code you need to add using the document code selection list. The document’s status selection list will only present the associated statuses for that document code. In this example, I’m selecting a document status of AE, meaning that the document is attached and is exhausted by this document entry.

10:52 – In the Document Reference field, add the reference number of the document you are referencing. In this example, I will add the organic goods certificate number for my apples. For the Document Part Reference field, if you have an electronic licence that covers multiple commodities and it applies to the commodity that you’re declaring, add the line number on the licence here. In this example, I’m going to leave this blank. Some document codes such as a waiver also require a reason to be added here. Where there is a need for writing off to be declared, this can be added with a document reference at the item level here. Writing off is required for goods being released into free circulation where the document being declared refers to a specific quantity, for example, where a licence allows 1,000 litres to be imported and the declaration is for 200 litres. Once any details are added, select the Save button and navigate back to the goods item by selecting the name at the top of the page here. The Tax bases tab enables you to add tax base records on the goods if they are required for this good. Select New to open the form to add a new tax base, add the associated tax base quantity, the type using the selection list, and the tax base unit.

12:20 – If required for manual calculation, the payable tax amount can be added here at the item level. Once details have been added, select Save. Navigate back to the goods by selecting the name of the goods at the top of the page. The Item Valuation tab enables you to apportion the freight charges insurance or VAT adjustments where they were added at the consignment level to the item level. Select the New button to add the associated details for the addition or deduction and the item addition and deduction code, then select Save. Any additions or deductions at the item level can also be added here. The Additional Information tab auto-populates with the goods domestic status from the consignment level. If required to add additional information codes, select the New button, add the details to the form, and then select Save, navigating back to the good using the name in the header.

13:26 – The Detail Previous Document tab enables you to add previous documents at the item level. To add at the item level, select the New button, add the details to the form as required, and then select Save. Where multiple previous documents are required for certain procedure codes or additional procedure codes, then add these here. The Additional Procedure tab enables you to add further additional procedure codes if required for this commodity and procedure code. Select New to open the form, and add another using the drop-down option available to you here, then select the Save button. The National Additional Codes tab is used where you need to add more than one national additional code for your item. For more details on national additional codes, please refer to the data guide. To add a new one, select the New button, add the associated national additional code as required, and then select Save.

14:35 – If you are using procedure code 4200, then an additional Parties tab is presented for you to add additional fiscal representatives at the item level, for example, FR2 for onward supply. To add a new additional party, select the New button, add the associated details, and then select Save. In this example, I’m going to move my procedure code back to 4,000. The Duty Lines tab will show you any duty that has been calculated based on the information you have entered in the FFD for this goods item. Once all the details have been added to the item level, then select the Save button on the form. To navigate back to the full frontier declaration at the consignment level, click on the unique FFD reference number here. You will then need to add the details for other goods that are linked to this full frontier declaration. To navigate back to your full frontier declaration before submission, select Declarations in the banner, navigate to the Full Frontier Declaration section here, and either select All FFD Declarations or Draft FFD declarations. You can search for your FFD using the keyword Search here, or you can search using the reference details added or using the full FFD number. Selecting the row will open the full frontier declaration, and it can then be submitted or further details added. That concludes part two on how to add goods items to an full frontier declaration. Please review part three for the video on how to submit your FFD.

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