September 2021

Trader Support Service – A Beginner's Guide for GB to NI movements

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This document will help you to understand

Declaration requirements for GB to NI movements, and how to use the simplified journey

How TSS can help you to move goods

What your organisation needs to do at every step in the process

How to get further help

3For more information, consult Government Guidanceor Trader Support Service trainings 3

Contents

Introduction to the TSS customs process

TSS simplified journey step-by-step

Moving controlled goods

Using the right tariff option

What each organisation should know

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What this means for traders?

Submit information about goods and movement before goods are sent

Check if the goods you are moving require additional authorisations and documents

Check if your goods attract duty and what you can do to be exempt from payment

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What has changed?

Customs declarations and safety and security declarations on goods being sent from Great Britain to Northern Ireland, a requirement in the Northern Ireland Protocol

Additional requirements in place for certain types of goods

Duty may need to be paid on goods deemed ‘at risk’ of moving to the Republic of Ireland and the EU

Since 1 January 2021, there are new steps you must take when moving goods into Northern Ireland from GB

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1. In certain situations, TSS will support movements of goods into Northern Ireland from outside the UK. This guide is focused on GB to NI movements only.

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Trader Support Service (TSS) offers a simple and free-to-use service to help you move goods from GB to NI

Customs requirements and TSS

When moving goods from GB to NI customs declarations are required

Traders can engage customs intermediaries for support with submitting their declarations

TSS is a platform which traders and their intermediaries can access

It allows you to meet your customs requirements free of charge

TSS helps you understand new requirements by providing:

Contact centre support from agents with customs expertise

Guidance on using TSS services

General customs training through online courses

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Declarations for GB to NI movements – what’s required?

Entry Summary, Safety & Security Declaration (ENS)

Customs Declaration(s)

Most movements will involve a declaration before movement and a subsequent declaration once goods have moved. This is known as the simplified journey, and will be described in detail in this guide

In some situations it may be necessary to submit all customs information in one declaration This is known as a Full Frontier Declaration. This process will not be described in detail in this guide

For all GB to NI Movements there are two declarations types required:

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2

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TSS integrated process – the simplified journey

Declaration information submitted through online portal

Some fields are automatically pre-populated to aid compliance

Integrated payments system

How TSS integrated process helps…

Entry Summary, Safety & Security (ENS) declaration

Customs declaration, made up of:

Simplified Frontier Declaration (SFD)

Supplementary Declaration (SDI)

Payment of any duty required

In special situations TSS also supports full frontier declarations (FFD)

This guide will focus on the simplified journey.

However, in some situations a full frontier declaration may be required.

If you are moving goods from outside the UK, into inventory linking, or using special procedures, you may need to use a full frontier declaration (FFD). Please see guidance on FFDs hereincluding detail on use cases.

Entry Summary, Safety & Security (ENS) declaration

Full frontier declaration (FFD)

Most movements will follow the simplified journey, requiring:

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Who can register with TSS?

What are the key roles in the process?Where do I start?

Register for TSS here

Apply for registration as a trader – you will need a GB EORI and an XI EORI1 to trade between GB and NI (see this gov.uk guidance)

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See Glossary for clarification of key terms

ImporterOrganisation responsible for

import declaration

Either sender or receiver, most often the business receiving the goods in NI

Haulier Organisation responsible for

ensuring your movement from GB to NI is authorised before the truck arrives at

the frontierMay be performed by a

freight forwarder or carrier

1. XI EORIs will going forward only be issued to businesses that are established or have a Permanent Business Establishment in Northern Ireland, where required. Those not established can register in specific cases: a) to lodge an ENS declaration, or use TSS to do so, b) to lodge a customs declaration for temporary storage declaration, c) to lodge a customs declaration for temporary admission or re-export declaration where they would need to get a guarantee, d) to lodge a transit declaration

9For more information, consult Government Guidanceor Trader Support Service trainings 9

Contents

Introduction to the TSS customs process

TSS simplified journey step-by-step

Moving “controlled” goods

Ensuring you pay the correct tariff

What each organisation should know

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Sending goods directly from Great Britain to Northern Ireland – the simplified journey

Goods are transported from GB to NI

Declare imports with Supplementary Declaration2

Prepare to move goods

Complete Entry Summary, Safety & Security (ENS) Declaration and a Simplified Frontier Declaration (SFD)1

Generate a Goods Movement Reference (GMR)

Pay duty if necessary on TSS

Who is responsible?

ImporterHaulier

Submitted through TSS?

1 2 3

4 51. The Simplified Frontier Declaration (SFD) is auto-generated on TSS. It only applies to the simplified journey.

2. The Supplementary Declaration also only applies to the simplified journey

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Prepare to move goods via the simplified journey1

Things to remember

Use the TSS controlled goods guidance to find out if you are moving non-controlled or controlled goods. Remember that goods may be customs controlled, or controlled by other government departments2

Make sure you have the correct certificates and licences if you’re moving controlled goods, which are not excise goods

If you’re an importer, ensure you keep a record of goods within each movementApply for a GB and

XI EORI numbers on gov.uk

Further information and help

Register for the Trader Support Service here

Review the Trader Support Service “controlled goods guidance”

Go to section Moving “controlled goods”’ to find out more

Who is responsible?

Importer Haulier

What happens next and what will I receive?Haulier and importer will both receive an individual GB and XI EORI number

Make sure you update your TSS profile with this information

What do I need to do and when? Ensure that these 4 steps are taken before goods movement

Check if you can benefit from schemes to reduce duty payments

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Check if you are moving standard or “controlled” goods

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Register online for the Trader Support Service (TSS)

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Haulier and importer both apply for a GB and XI EORI1

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1. XI EORIs will going forward only be issued to businesses that are established or have a Permanent Business Establishment in Northern Ireland, where required. Those not established can register in specific cases: a) to lodge an ENS declaration, or use TSS to do so, b) to lodge a customs declaration for temporary storage declaration, c) to lodge a customs declaration for temporary admission or re-export declaration where they would need to get a guarantee, d) to lodge a transit declaration

2. 2.In some instances, goods are classified as controlled according to the guidance, but are not classified as controlled when moved from GB to NI. To check if this applies to your 'controlled goods', refer to the gov.uk guidance on the UK Global Tariff (UKGT)

Go to section ‘Ensuring you are paying the correct tariff’ to find out more

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Complete an Entry Summary, Safety & Security Declaration (ENS)2

What do I need to do and when?

The Entry Summary, Safety & Security Declaration (ENS) provides UK customs and Border Force with pre-arrival information on goods, for safety and security purposes

You obtain an ENS by populating the form on the TSS portal

The ENS declaration must be before any physical movement of goods1

Things to remember

Know your importer and their GB and XI EORI number

Ensure you have movement and goods data available (e.g. journey details, goods description, licenses for controlled goods)

Further information and help

Ensure the importer is registered on TSS to receive an auto-generated Simplified Frontier Declaration (SFD)

There is a process for groupage transport, data can be submitted at consignment level and consolidated pre-movement

What happens next and what will I receive?You will receive an ENS movement reference number via email

After submitting an ENS, TSS will auto-generate a Simplified Frontier Declaration (SFD) and send you SFD movement reference number via email.2 This will also be sent to the importer

Who is responsible?

Haulier

Review the data needed to complete an ENS declaration here

Read a step-by-step guide on the ENS declarations process

Watch a video of how to complete an ENS declarations

Read a guide on how to submit data at consignment-level here

1. This does not apply if your goods movement is exempt. Find out if your goods movement is exempt by referring to this gov.uk article2. This only applies to the simplified journey. For journeys requiring Full Frontier Declarations, you can find further detail in TSS ENS guidance and FFD guidance online.

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Generate a Goods Movement Reference (GMR) and transport goods3

What do I need to do and when?

A Goods Movement Reference (GMR) is a reference number and barcode created pre-movement of goods

You create a GMR on the Goods Vehicle Movement Service (GVMS) per vehicle and movement

TSS will email an ENS and SFD declaration reference, which you must use to create a GMR1

Things to remember

Ensure you enter the correct reference numbers in GVMS, including GB EORI number

Ensure the driver transporting goods has the GMR barcode and knows if vehicle has been selected for checks

Further information and help

TSS will only generate a Simplified Frontier Declaration (SFD) if the importer is registered on TSS

If you’re moving goods via Republic of Ireland, e.g. Dublin port, follow the transit process

What happens next and what will I receive?You will receive a GMR number and a barcode via email

The driver must present this barcode at the port of departure

The driver must present for relevant checks if consignment is selected

Who is responsible?

Haulier

Register for the Goods Vehicle Movement System (GVMS) portal here

Read a step-by-step guide on the GMR creation process

Watch a video of how to create a GMR on GVMS

Read the transit guideto find out more about moving goods via Northern Ireland

1. When using a Full Frontier Declaration, you will need to enter different information into GVMS. Details can be found in TSS guidance on creating a GMR in GVMS.

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Declare imports on the Supplementary Declaration4

What do I need to do and when?

The Supplementary Declaration is part of the import declaration on the simplified journey and providescustoms with specific information about the goods that were moved. HMRC uses this information to check whether a duty payment is required

Submit the declaration and make payment by the 4th working day of the month, after goods movement

Things to remember

Ensure that you have the right commodity code for your goods and are aware of all the tariff measures that apply

Use the recall to draft tool if you have submitted the declaration but want to make further changes

Further information and help

Check whether your goods are exempt from duty payment

Ensure you have entered the correct information on your goods

Submit your declaration by the 4th working day of the month after goods movement

There are schemes that can reduce duty payments1, including:

• Preferential tariff, if your goods are of UK origin

• Registering for the UK Trader Scheme (UKTS) to declare your goods not ‘at risk’

• Customs Duty waivers

What happens next and what will I receive?If payment is required, pay duty calculated in the Supplementary Declaration formIf you believe payment calculation is inaccurate, recall declaration to draft and amend informationIf no payment is required, submit your Supplementary Declaration to complete the import process

Who is responsible?

Importer

1. There are other schemes that you can benefit from to reduce duty payments, including duty relief and suspense procedures

Check the tariff options guide for schemes to reduce duty payments

Watch a video of how to complete a Supplementary declaration

Read a step-by-step guide on the Supplementary Declarations process

Review the data needed to complete the Supplementary Declaration

Go to section ‘Ensuring your are paying the correct tariff’ to find out more

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Pay duty if necessary on your supplementary declaration 5

What do I need to do and when?

Before you submit the supplementary declaration, you might want to explore options for reducing duty, including if you could benefit from various schemes available1. HMRC will calculate if a duty payment is required for your goods, based on the information in your Supplementary Declaration

You can make this payment on the TSS portal

Most payments must be made by the 4th working day of the month following goods movement.2

View the calendar to check the payment deadlines relevant to you

Things to remember

If you believe payment calculation is inaccurate, review the information submitted in the Supplementary Declaration by using the recall to draft tool

If you are using your own DDA, the charge is applied and taken by HMRC via direct debit

Further information and help

If you use the TSS Duty Deferment Account (DDA), making payment closes the import process

If you move goods frequently, consider applying for a Duty Deferment Account (DDA) and customs comprehensive guarantee, if required

What happens next and what will I receive?There are two ways to make this payment:

• Use the TSS Duty Deferment Account (DDA) to make direct debit payments

• Create and use your own DDA to make direct debit payments3 and customs comprehensive guarantee, if required

Who is responsible?

Read a step-by-step guide on the duty payments process

Apply for your own Duty Deferment Account here

Check the tariff options guide for schemes to reduce duty payments

Check payments deadlines on the payments calendar here

1. There are other schemes that you can benefit from to reduce duty payments, including UK Trader Scheme authorisation, preferential tariff rates, Customs Duty waiver, duty relief and suspense procedures2. Different payment deadlines may apply, i.e. this deadline does not apply to excise goods. Check the calendar to know when you need to pay3. If you use your own DDA, you can input the details into TSS from now. Different payments deadlines may apply. If your business has >250 employees, you must have your own DDA to use TSS services

Importer

16For more information, consult Government Guidanceor Trader Support Service trainings 16

Contents

Introduction to the TSS customs process

TSS simplified journey step-by-step

Moving controlled goods

Using the right tariff option

What each organisation should know

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To comply with legal requirements, you need to establish if any of the goods you’re moving are controlled goods

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What are controlled goods?

Controlled goods are defined as those that are subject to special regulation, certification, licensing or other approvals1.

This includes not only HMRC customs-controlled goods, such as excise goods, but also goods which are subject to authorisations by any other Government Department

e.g., DEFRA restricted goods such as most products of animal and plant origin or ozone depleting products or F-gases.

Why do I need to know if my goods are controlled?

1. There are some goods where permits or certifications may not be directly required, such as excise, but fall under the remit of Controlled Goods, e.g. some food products due to the percentage of ingredients or the cooking process OR the use of the product is being imported for research or diagnostic purposes (blood samples, swabs, food samples for analysis)

2. In some instances, goods are classified as controlled according to the guidance, but are not classified as controlled when moved from GB to NI. To check if this applies to your 'controlled goods', refer to the gov.uk guidance on the UK Global Tariff (UKGT)

Controlled goods

How can I find out if my goods are controlled?

Refer to the Controlled Goods guidance on NICTA

Use the Online NI Tariff Tool on GOV.UK to see what licenses, certificates and measures you need to provide

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Goods subject to Sanitary and Phytosanitary (SPS) measures

Goods subject to SPS measures are a category of controlled goods which must

comply with EU rules on Sanitary and Phytosanitary (SPS) products and animals trade, as per the Northern Ireland Protocol

What are SPS goods? How to declare SPS goods?

SPS goods include, but are not limited to:

• Live Animals and animal products

• Plants and plant products

• Organic Products

• Some categories of high risk food and feed not of animal origin

• IUU caught fish

• Timber products

Most SPS goods require TRACES-NT registration with CHED Part 1 at least 24 hours before reaching NI port

Depending on goods type, you might be required to show documentation from multiple agencies before you transport your goodse.g. DEFRA license & CHED for agricultural goods

Who regulates SPS goods and how?

Most SPS goods are controlled by Department of Environment, Food & Rural Affairs (DEFRA) in GB and Department of Agriculture, Environment & Rural Affairs (DAERA) in Ireland

SPS goods can face 3 types of checks:

• documentary (GB);

• identity (GB); and

• physical checks (NI)

Who is responsible?

Importer Haulier

Further information

Review the TSS “controlled goods guidance” to find SPS document codes

Refer DAERA Guidance on SPS Goods for types of checks your goods might face

Check the Movement Assistance Scheme for schemes to help reduce inspection costs

Register for TRACES NT here to get your CHED Part 1 number

There are schemes, e.g., Movement Assistance

Scheme, that may help you cover costs of some

inspections and certificates

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Controlled Goods in the simplified journey – What’s different?

Things to remember

Refer to NICTA Controlled Goods guidance for more details

Ensuring that all certifications/permits are declared on the ENS declaration will allow ease final SDI process. Refer ENS Guide Section 5A, step 13

SPS goods are subject to multiple checks so make sure you have the relevant material (e.g. certificates)

Prepare to Move Goods

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Refer to the TSS “controlled goods guidance” for identifying controlled goods and determining relevant documentation required

Register on TRACES-NT to raise CHED Part 1 before SPS goods (mostly agri-goods) movement

Complete Entry Summary, Safety & Security (ENS) Declaration

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All controlled goods movements require information at consignment & item level when completing an ENS declaration. This information is then used to auto-generate an SFD. Controlled Goods have additional data requirements for ENS/SFD filing

Generate GMR and transport goods

3

Be prepared for documentation checks, identity checks and physicals checks at the border from relevant authority

Declare imports on Supplementary Declaration

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Ensure all relevant data elements and documentation are completed in the supplementary declarations

Pay Duty if necessary

5

Pay all applicable duties – refer to Duty payment guidance for more details

20For more information, consult Government Guidanceor Trader Support Service trainings 20

Contents

Introduction to the TSS customs process

TSS simplified journey step-by-step

Moving controlled goods

Using the right tariff option

What each organisation should know

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Understanding tariff options

Tariffs are taxes imposed by governments on imported goods

Who is responsible?

Importer

Customs Duty waivers

All tradersA customs duty waiver enables traders to waive up to €200,000 in duty payments over 3 tax years

When you are moving low volumes of goods infrequently

Goods which can be shown to remain in Northern Ireland and the UK’s customs territory will not be subject to tariffs

Tariff options help importers reduce duty payments on ‘at risk’ goods

The NI Protocol confirmed that only goods at risk of entering the EU’s Single Market (i.e. not those remaining in NI) should pay EU tariffs

What does it mean if my goods are ‘at risk’?

1. Other schemes available to reduce duty payments include duty relief and suspense procedures2. Until 1 November 2021, you do not need to have a physical facility in NI

Tariff option1 What is this? Who is it for? When to use?

What are tariffs?UKTS is an authorisation that enables traders to declare goods as ‘not at risk’ and not pay a duty on those goods

UK Trader Scheme (UKTS)

When you are sure your goods are moving only within the UK customs territory which includes NI

Traders that meet the following criteria

• You have sufficient visibility into your GB to NI movements so you can say they are 'not at risk’

• You goods are for sale to or use by end consumers in the UK

• You are established in NI, or have a fixed place of business and an indirect customs representative in NI2

• Your goods are not subject to commercial processing in NI (or you meet on of the processing exemptions

Preferential tariff

Preferential tariff rates enable traders to pay zero or reduced tariff duty rates on goods proven to be of UK origin

When goods are of UK origin

All traders with goods which qualify for UK origin Proof of UK origin (e.g., certificates)

Duty relief by procedure

All traders with appropriate authorisations, and meeting the eligibility criteria for specific procedures

Certain customs procedures allow traders to claim duty suspension of relief subject to certain conditions

When your movements meet the conditions of a specific procedure

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Tariff options: UK Trader Scheme (UKTS)

1. Until 1 November 2021, you do not need to have a physical facility in NI

Who is responsible?

Importer

What is this and how does it work?

UK Trader Scheme (UKTS) is an authorization that enables traders to declare goods as not ‘at risk’

If a trader can prove their goods are not ‘at risk’ then they will pay zero tariff duty rates on those goods

Traders must hold sufficient evidence to prove goods meet the requirements to be declared 'not at risk'

Do I qualify for this tariff option?

To be authorised for the UKTS, you must

meet the following criteria:

• You have sufficient visibility into your GB to NI movements so you can say they are not at risk

• Your goods are for sale to or use by end consumers in the UK

• You are established in NI, or have a fixed place of business in NI and an indirect customs

representative in NI1

• Your goods are not subject to commercial processing in NI (or you meet on of the processing exemptions

Further information and help

Apply for the UK Trader Scheme here

Read about all authorisation requirements here

Read about declaring goods ‘not at risk’ here

Read the tariff options guide for information on all tariff options

Categorising goods in the Supplementary Declaration

Can be declared not ‘at risk’

EU tariff is zero

Can be declared as not ‘at risk’

For sale to end consumers in the UK

Declared by a UKTS trader

Declared ‘at risk’

Subject to commercial processing For onward movement into the EU

There are 3 options to choose from when categorising your goods in the declaration

What this meansGoods category

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Tariff options: Preferential tariff

Who is responsible?

Importer

What is this?

The UK-EU Trade and Cooperation Agreement (TCA) is an agreement between the UK and the EU, which ensures zero or preferential (reduced) tariff duty rates on goods that are of UK origin

Traders need to hold evidence of where the materials or components of their goods came from – whether that is from the UK or abroad1

Do I qualify for this tariff option?

Any trader can claim preferential tariff rates if goods:

• Have been produced and manufactured in the UK

• Have proof of UK origin (i.e., certificates, origin declarations, importer knowledge)

Further information and help

Access the online tariff tool to determine commodity codes

Read guidance on the Rules of Origin here

Read about declaring goods ‘not at risk’ here

Read the tariff options guide for information on all tariff options

Things to remember

Remember just because a good has been cleared into free circulation into GB does not mean it qualifies as a UK originating good.

Determine the commodity codes for your goods

Ensure you have proof of origin for your goods

1. Please note: if you are moving goods with TSS from rest of world countries to Northern Ireland via air to an inventory-linked port, you may also be able to claim preference under other free trade agreements. Please see the TSS Tariff Options guide for more information.

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Tariff options: Customs duty waivers

1. Lower allowances apply for business in the road freight transport, agricultural primary production, and Fisheries and Aquaculture sectors

Who is responsible?

Importer

What is this and how does it work?

If goods are classified as ‘at risk’ of moving into the EU and a duty payment is due, you may be able to claim a customs duty duty waiver

For most businesses, the tariff waiver allows you to waive up to a maximum of €200,000 over 3 tax years1

Waivers are provided as a de minimis aid. You should check the guidance to see if you are eligible before making a claim

Do I qualify for this tariff option?

Any trader can claim the Customs duty waiver

Infrequent and small traders that don’t move significant volumes of goods into NI may find this option the most beneficial by being able to claim a waiver, within their allowance

Further information and help

Read the tariff options guide for information on all tariff options

Access the customs duty waiver form here

Read guidance on how to claim a waiver here

Things to remember

Ensure you have filled in the Customs Duty waivers form within 10 days of submitting your Supplementary Declaration the first time you claim a waiver, and subsequently within 10 days of ever tax quarter in which you claimed a waiver

Ensure you have your GB or XI EORI number

Enter the Additional Information (AI) code “NIAID” against each line item you want to claim a waiver against in the Supplementary Declaration

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Tariff options: Duty relief by procedure1

Who is responsible?

Importer

What is this and how does it work?

You may be able to delay duty payments or pay less duty if you move goods into Northern Ireland under certain circumstances – for example, if you bring goods in temporarily, for repair, or you return goods unaltered.

You will declare the procedure which applies to your movements with a procedure code and additional procedure code(s) as part of your declaration.

Do I qualify for this tariff option?

There are defined eligibility criteria for customs procedures and relief, and pre-authorisation from HMRC may be required.

Situations in which this tariff option may apply include:

• If you move goods into Northern Ireland or facilitate the return of goods unaltered, you may be able to claim Returned Goods Relief (RGR)

• If you move goods into Northern Ireland for processing and/or repair before onward movement – you may be eligible for inward processing relief. This would require authorisation by HMRC.

• If you move goods into Northern Ireland for designated periods of time for specific uses, for example catering supplies or for trade shows and concerts –you may apply to use the temporary admission procedure.

• If you move goods into and out of customs and excise warehouses

• If you import goods into Northern Ireland for onward supply to the EU – you may be able to claim Onward Supply Relief

Further information and help

Access further HMRC direction on the specific codes which permit these procedures online

Read government guidance on customs procedures, and how to delay or pay less duty

1. Please note: many of these procedures may require you to use the full frontier declaration (FFD) process laid out at the start of this guide. Please see FFD guidance for further information.

26For more information, consult Government Guidanceor Trader Support Service trainings 26

Contents

Introduction to the TSS customs process

TSS simplified journey step-by-step

Moving controlled goods

Using the right tariff option

What each organisation should know

27

Haulier: what do I need to know?

Step Frequency

1

2

4

3

Action

1. If your importer is legally exempt from having an EORI number, this will not apply to you2. For guidance on Reference Numbers and the Goods Movement Reference under the Full Frontier Declaration, please consult the TSS guidance on

creating a GMR in GVMS, and the FFD Data guidance.

One-off For every movement

Only for controlled goods

Identify if you are moving controlled goods determine relevant documentation

Obtain GB and XI EORI number for your organisation

Register for TSSRegister for TSS

Obtain Importer’s GB and XI EORI number1

Obtain Exporter’s GB and XI EORI number (if unknown, indicate on form)

Prepare journey details incl. addresses, place(s) of loading and unloading

Prepare description of all items you are moving (e.g., number of packages, total weight)

Obtain vehicle details

Obtain ENS Movement Reference Number and SFD EORI and/or SFD MRN2

Generate Goods Movement Reference (GMR)

Have Goods Movement Reference (GMR) barcode to hand

Prepare for physical and document checks (if selected)

Register for TSSRegister for GVMS

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Steps applicable to all goods Steps applicable to controlled goods

Finalise contractwith importer/exporter

to move goods

Info on goods movement from

importer including required certificates

and licenses

Importers can also directly input

controlled goods (CG) data directly into TSS

(only for CG)

Prepare to Move Goods1 Generate GMR & transport goods3

Log into TSS to input information on goods

TSS creates ENS & SFD Declarations

Receive 2 Movement Reference Numbers (MRNs)2

Complete Entry Summary, Safety & Security (ENS) Declaration 2

Log onto the Goods Vehicle Movement System (GVMS), input the 2 MRNS, create a Good Movement Reference

(GMR) number and share with driver

Driver will take goods to GB port

End of journey3

GMR Bar code is shared with Driver GB-NI Ferry operator checks

GMR

Ferry crossing to NI

The goods can be subject to a physical check by

authorities at NI port - (for CG goods only) + Physical

check by DAERA (in case of SPS goods)

Deliver goods to NI recipient

If GMR is valid

If physical OR/AND documentary check passed

Haulier: moving goods1

directly from Great Britain to Northern Ireland in the simplified journey

Goods may be subject to documentary and identity

checks (for CG goods) to be given permission to load

1. This process flow is for standard and controlled, non-SPS goods in the simplified journey. It does not include steps on moving goods subject to Sanitary Phyto-Sanitary (SPS) measures. To find out what you need to do to prepare yourself to move SPS goods, go to p17 of this document. For further detail on journeys requiring Full Frontier Declarations, please see the FFD guidance on NICTA.

2. The SFD MRN is also sent to the importer3. If the haulier has been appointed as the clearing agent to make the supplementary declaration, the haulier journey will continue after the goods have arrived in NI. Turn to p.30 of this document for more

information.

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Importer: what do I need to know?One-off For every movement

Only for controlled goods

Step Frequency

1

5

6

Action

Determine if goods constitute “controlled goods” and provide haulier with information on goods (e.g., licences, certificates)

Obtain GB and XI EORI number for your organization

Register for TSSRegister for TSS

Check if you can claim a tariff waiver if your goods are ‘at risk’ of moving into the EU or if your goods are eligible for any duty suspensions

Prepare delivery details incl. addresses, place(s) of loading and unloading

Understand the rules of origin of your goods (e.g., where your goods come from)

Obtain details of your goods (e.g., item mass, package marks, types of package)

Identify commodity codes for your goods

Determine the procedure codes for your goods

Pay duty, if applicable

Register for TSSCheck eligibility for UK Trader Scheme (UKTS)

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Importer: moving goods1

directly from Great Britain to Northern Ireland in the simplified journey

Steps applicable to all goods Steps applicable to controlled goods

Provide Haulier with GB and XI EORI number

Identify the commodity codes that match the goods you are receiving

Determine after checking with sender whether goods being sent constitute “controlled goods”

GB and XI EORI numbers can also be provided by exporter if they are a separate business

Prepare to Move Goods1

Input Output

Identify eligibility for any schemes that might reduce duties applicable on your goods2

Complete Entry Summary, Safety & Security (ENS) Declaration

2

Haulier responsibilities

Receive the goods in Northern Ireland from Haulier

Declare imports on Supplementary Declaration

4

Fill in a supplementary declaration on TSS to declare the goods received before 4th working day of next month

“Controlled goods” trigger additional information on the Simplified Frontier Declaration (SFD) and the supplementary declaration. Importers must provide hauliers with information on controlled goods. The details can be found on NICTA for guidance

Pay Duty if necessary

5

Pay HMRC any applicable duties through TSS platform

End of journey

1. Schemes that might reduce duties include UKTS, preferential tariff, customs duty waiver, duty relief and suspense procedures2. This process flow is for standard and controlled, non-SPS goods. It does not include steps on moving goods subject to Sanitary Phyto-Sanitary (SPS) measures. To find out

what you need to do to prepare yourself to move SPS goods, go to p17 of this document.

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Glossary

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Glossary of key terms

‘At risk’ The NI Protocol confirms that only those goods ‘at risk’ of entering the EU’s Single Market (i.e. not those remaining in Northern Ireland) should have to pay EU tariffs. It will only be goods destined for the EU, or where there is uncertainty or genuine risk of onward movement, where tariffs will be charged

Commodity code A code for classifying goods for import and export in order to fill in declarations and identify measures / restrictions that apply to the goods, to check if there is duty or VAT to pay, and to find out about reference and end use duty reliefs. Note that other relief and suspensions are not reliant on commodity codes

Controlled goods Controlled goods are defined as those that are subject to special regulation, certification, licensing or other approvals

Customs intermediaries Organizations that help exporters and importers to declare and move goods internationally. Services include preparation of shipping and export documents, warehousing, negotiating freight charges

Customs authorities The government department that deals with taxes on goods coming into and leaving a country

Customs declaration A legal document that lists the details of goods that are being exported from or imported into the UK/EU

Duty A tax payable to customs when importing goods

Duty Deferment Account (DDA) A payments account that lets the importer (or someone who represents them) make payments for duty through Direct Debit

DEFRA The Department for Environment, Food and Rural Affairs (DEFRA) performs checks on fruit and vegetables, plants, fish and fish products, and furs

EORI number Unique identification number used in customs declarations across the European Union and the UK to identify the trader (exporter or importer)

Excise goods Goods that include alcohol, tobacco and some energy products

Haulier (carrier) The person who brings the goods, or who assumes responsibility for the carriage of goods into or out of the Customs territory of the Union

The person in whose name or on whose behalf an import declaration is made. This party is responsible for meeting the customs formalities associated with the release of goods to a customs procedure

Importer

Groupage transport When goods are shipped by container but may not have enough cargo to fill a container, Less than Container Load (LCL) services receives small shipments and consolidate them into full container shipments for movements

Movement Reference Number (MRN)

Number issued to a consignment after customs authorities have validated the data. The MRN confirms that the goods are allowed to be shipped. Every type of customs declaration generates an MRN, after acceptance

Preferential Trade A trading agreement that gives more favourable access to certain products from participating countries. Manufactured goods may enter those countries at a lower customs duty rates. It can occur either within a Free Trade Area, or between countries or trading blocs which sign Free Trade Agreements

Rules of Origin Rules used to determine the country of origin ('economic nationality') of a product for purposes of international trade

Trader A person or business that buys and sells goods

Customs Duty waiver Agreement that allows a party to relinquish, and therefore not pay, a tariff duty payment

Tariff A tax or duty to be paid on imported goods

DAERA The Department of Agriculture, Environment and Rural Affairs is a government department in Northern Ireland

Full frontier declaration A type of customs declaration which includes all customs information in one submission

Procedure codes Procedure codes refer to the customs regimes good are leaving and entering, depending on how the goods will be used or stored

Simplified journey TSS uses ‘simplified journey’ to refer to the declaration process most commonly followed, including an ENS, SFD and Supplementary Declaration

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