Cross-border developments and trading corner – 12 January 2026

In this week’s cross-border developments and trading corner, we bring you the latest guidance updates and publications. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. As previously recommended by Chartered Accountants Ireland, the Government announced in 2025 that there would be a permanent solution to the services provided by the Trader Support Service (TSS) beyond the end of 2025. Details of the new provider have now been announced by the Government.

New permanent solution to the TSS

Following the completion of a competitive procurement exercise, HMRC has appointed Netcompany as the new provider of the TSS. The TSS will remain free to use and continue to operate as normal. Users will still have access to all TSS support, including educational materials and the call centre for live queries.

HMRC is working closely with Netcompany and Fujitsu to ensure a smooth transition over the course of 2026. Regular updates will be provided to users, including timely information on transferring to a new platform and any action they may need to take. Users do not need to take any action now and should continue to submit customs and safety and security declarations in the normal way. HMRC will continue to update stakeholders throughout 2026. 

Miscellaneous guidance updates and publications

This week’s miscellaneous guidance updates and publications are as follows:

• Check if you can claim a waiver for goods brought into Northern Ireland,
• Report payments and view your allowance for non-customs state aid and customs duty waiver claims,
• Customs, VAT and excise UK transition legislation from 1 January 2021,
• External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service,
• Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS), and
• Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service.