TSS: Paying customs duties – later this month

Mar 23, 2021

We are told that later this month, the TSS will be able to take payment for any duty calculated as a result of supplementary declarations made. The latest TSS bulletin sets out some guidance on what to do depending on whether you have a duty to pay, you are claiming a waiver, or your goods are not “at risk” of entering the EU.  

One of the following options may arise for traders:

1. Claim the preferential rate of duty under the EU-UK Trade and Cooperation Agreement 

2. Claim a waiver on the duty up to specified limits, meaning you would not have to pay the duty owed. This option might be the most appropriate if you make a small number of movements. Guidance on how to claim a waiver can be found here.

3. Declare your goods are ‘not at risk’. To exercise this option, you must be authorised under the UK Trader Scheme to do so.  We cover the UK Trader Scheme below. Guidance on the eligibility requirements and how to apply can be found here.

If one or more of these options apply to you, then you will be able to edit your supplementary declaration by selecting ‘return to draft’ (TSS will provide guidance on how to do this when you are contacted to ask for payment). You can then update the form to take advantage of the options and re-submit your declaration, which will re-trigger the duty calculation.

If you have submitted a supplementary declaration already that will attract duty and now has ‘pending payment’ status, guidance from the TSS says to make sure you have considered all of the above options regarding the ability to offset or remove the need to pay duty.

If you have not submitted a supplementary declaration yet, then these options may still apply so you should consider them before you submit your information.

Read more in the TSS weekly bulletin.