Customs Declarations: Trader Support Service

05 October 2021

What is the Trader Support Service (TSS)?

The Trader Support Service (TSS) was introduced by HMRC on 1 Jan 2021, to assist companies with the new legal requirement to completing customs declarations when moving goods from GB to NI.

These declarations are required to account for any custom duty and Import VAT which could be levied on goods that are deemed ‘at risk’ of being diverted from NI into the EU.

Under TSS there is a two stage declaration process:

  1. The haulier or carrier of the goods submits an initial declaration to TSS
  2. The importer accesses TSS itself, using its TSS log in details and completes the Supplementary Declarations by 4th working day of the following month after entry.

Why should I care about TSS?

TSS declarations are a mandatory requirement for any goods moving across the Irish sea to NI from GB.

Unlike ‘traditional’ customs declarations the importer cannot sub contract the second stage declaration process to its haulier and must complete this itself.

If the importer does not complete the TSS declaration process, HMRC may issue financial penalties, (for non compliance).

Why you should act now

In the initial post-Brexit phrase at the start of this year, the UK government and HMRC took a temporary facilitative approach to the movement of goods from GB to NI.

We are now seeing a more regulated approach being adopted, which may result in more HMRC focus on businesses and the issuing of financial penalties for missing or even late supplementary declarations.

How can we help?

BDO can offer direct declaration support to our clients with no requirement for any IT implementation lead times or costs.

We can help you to review historical movement of goods and identify where supplementary
declarations are required to be submitted and support you in the submission process as follows
(but not limited to):

  • Identify outstanding GB-NI declarations that are required to be legally submitted
  • Submit declarations on your behalf for all GB-NI movements directly to the TSS system with no mandatory requirement for IT improvements
  • Review your account in the TSS system, to confirm that your details, authorisations, method of payment for any customs taxes due, among others have been set up correctly on the system
  • Review submitted TSS declarations to identify where errors have historically occurred and provide declaration amendment assistance.

We provide an industry leading declaration service to mitigate existing TSS declaration risk and build a framework for ongoing customs movements to NI.