Listed below are the questions most frequently raised with the TSS team of trade experts in the past week. The central theme is supplementary declarations.
- Supplementary declarations: the most common error code.
When inputting supplementary declaration data into the TSS portal, error codes may appear that can be resolved. See guidance here.
- Supplementary declarations: paying duty.
The supplementary declaration is the final step in the process of moving goods from GB to NI and you can already complete these for standard goods using the TSS digital service.
TSS have been asked how to pay duty calculated with regard to the supplementary declaration. Any payments can be submitted into the TSS portal shortly. Next week’s bulletin will contain more information.
- Supplementary declarations: ‘pending payment’ and goods ‘at risk’.
The TSS team looked at what to do when a supplementary declaration submission has ‘pending payment’ status.
They advise that you consider all options (some set out below) regarding the ability to offset or remove the need to pay duty.
Options include:
1. Claiming the preferential rate of duty under the EU-UK Trade and Cooperation Agreement
2. Claiming a waiver on the duty up to specified limits – an option appropriate if a small number of movements are made.
3. Declare goods are not ‘at risk’. To exercise this option, authorisation to so is required under the UK Trader Scheme.
4. Supplementary declarations: controlled goods. Some traders have attempted to submit supplementary declarations for goods moved since 1 January. The TSS digital service for controlled goods does not launch until 22 March.
5. Supplementary declarations: rules of origin. The process for proving the origin of your goods when making supplementary declarations is outlined in this guide.
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