HMRC has said they recognise that businesses making supplementary declarations for the first time need support and have extended the deadline by which the declarations have to be filed to the Trader Support Service (TSS).

Normally supplementary declarations must be submitted by the fifth working day of the month following a goods movement. The revised deadlines are as follows:

Guidance on completing supplementary declarations can be found on the Northern Ireland Customs and Trade Academy website.

More information can be found in the TSS bulletin, 23rd edition.