Trader Support Service - Supplementary Declarations

Mar 23, 2021

Guidance has been released by the Trade Support Service (TSS) and covers top tips for submission of supplementary declarations for controlled goods in particular. The supplementary declaration is the final step in the process of moving goods from GB to NI. 

Supplementary declarations: timelines for submission

There are different timelines depending on when the goods are for the submission of your supplementary declarations.

The table below outlines the dates by which you need to make your supplementary declaration.  From 22 March you will be able to use TSS to submit supplementary declarations for some movements of controlled goods.

Type of goods moved

When they were moved

When you need to submit your supplementary declarations

Standard

1 January – 14 February

Not yet – TSS will contact you separately

Standard

15 February – present

By 7 April*

Controlled

1 January – 14 February

Not yet – TSS will contact you separately

Controlled

On or after 15 February

After 22 March but before 7 April*

 

*If you have moved goods into NI since 15 February then you should complete your supplementary declarations by 7 April. If you are unable to do so, TSS will be in contact soon to help you declare your goods as soon as possible. HMRC is taking a supportive approach and will not penalise those businesses trying to get it right.

What are controlled goods?

Controlled goods can be classified as those that are subject to special health, licensing, or environmental controls. This includes (but is not limited to):

  • Customs controlled goods such as weapons, military products, excise goods (like alcohol and tobacco), fluorinated gases and ozone-depleting substances and rough diamonds
  • Sanitary and phytosanitary (SPS) goods such as meat, dairy products and any products of plant or animal origin
  • Chemical goods such as pesticides, pharmaceutical products and certain hazardous substances, mixtures and articles for their marketing and use on the market

What are standard goods?

Standard goods are goods which are not controlled goods, i.e., are not subject to special health, licensing, or environmental controls. 

The most recent TSS weekly bulletin sets out  information on identifying if goods are controlled along with guidance on timelines for completing supplementary declarations.

TSS Three-step process for controlled goods

The TSS import process has three steps. The first two of these – submission of an ENS safety & security declaration and submission of a simplified frontier declaration (SFD) – will have been completed by you or your carrier/haulier before the goods were moved.   The final step is the supplementary declaration, which TSS will submit for controlled goods on your behalf using further data that you must supply through the TSS portal.

Additional data you need to supply

The scope of this extra data you need to supply will depend on when you submitted your ENS for the controlled goods:   

  • For a submission on or after 15 February, much of the information required for the supplementary declaration will be pre-populated from your ENS submission.
  • For submissions made before 15 February, a small amount of information required for the supplementary declaration will be pre-populated from your ENS submission. As a result, you will also need to provide the certificates/licence details required to import these goods and Procedures/additional procedure codes you wish to use for each item.

How to complete supplementary declarations

If you are the importer there are steps to follow, summarised below to ensure a smooth supplementary declaration process: 

1. Establish what data is required for your supplementary declaration - and then record it

2. Determine the commodity codes for all of the goods you are moving

 3. Identify where your goods are eligible for the preferential tariff

 4. Establish whether your goods are ‘at risk’ and, if they are, apply for authorisation under the UKTS (if you qualify for it)

For more information on Supplementary Declarations, click here.