Payments: step-by-step guide using TSS - TSS User Guides Published: May 2021 - Northern Ireland ...
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Payments: step-by-step
guide using TSS
TSS User Guides
Published: May 2021
OFFICIAL
TSS User Guides: Payments – a step-by-step guide using TSS
Contents
1. Introduction ................................................................................................... 2
2. A recap of the TSS declarations process ......................................................... 2
3. What payments a trader may be responsible for ........................................... 4
4. How do I determine what I need to pay for GB:NI goods movements?.......... 5
5. Making payment for customs duties and other charges ................................ 7
6. Guide for using your own Duty Deferment Accounts in NI ............................. 9
7. How TSS supports payments ........................................................................ 12
8. Adding your DDA details into TSS ................................................................. 14
9. Auto-population of your own DDA details in the supplementary
declaration ................................................................................................... 15
10. Guidance on settling payments using your own DDA ................................. 15
11. Step-by-step guidance on settling payments using TSS DDA ...................... 16
12. I need to know more .................................................................................. 27
13. Appendix: Explanation of ‘Type Code’ ........................................................ 28
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TSS User Guides: Payments – a step-by-step guide using TSS
1. Introduction
Since 31 December 2020, the way you move goods between Great Britain (GB) and Northern
Ireland (NI) has changed, with new customs requirements introduced under the Northern
Ireland Protocol.
Customs duties can be payable for goods moved from GB to NI that are deemed ‘at risk’ of
entering the EU if traders do not use available options (see page 5) to reduce their tariff
liability. Payments may also need to be made for other reasons including excise duties and
VAT chargeable on imports.
This guide will give step-by-step instructions on how traders can make payments using the
Trader Support Service, if and when duties apply.
For more information about how to use options to reduce customs duty on your goods
movement between GB and NI, review the ‘Tariffs on goods movements into NI’ guide on
the NI Customs and Trade Academy (NICTA) website.
2. A recap of the TSS declarations process
Under the NI Protocol, traders are now required to complete declarations to move goods
from GB to NI.
If completing such goods movements using TSS, you will be required to submit information
in three stages:
1. Entry summary (safety and security – abbreviated to ENS) declaration through which
safety and security information about your goods is submitted before your goods move.
The carrier is legally required to complete the ENS, but a third party may lodge the
declaration if it’s done with the carrier’s consent. TSS can support you to generate this
declaration – for more details view this guide.
2. Simplified frontier declaration (SFD) providing customs information needed before goods
move. TSS will auto-generate and submit the SFD using information submitted for the
ENS.
3. Supplementary declaration (SDI): required after goods move and completed by the
declarant of record (usually the importer1). Please note that when submitting the
supplementary declaration, you must populate all mandatory fields for all your items (sets
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TSS User Guides: Payments – a step-by-step guide using TSS
of goods with the same commodity code), otherwise your declaration will not be
approved.
If duty payment is required, it is calculated at the supplementary declaration stage. This
guide will explain how to identify and make this payment using TSS.
1 - The ‘importer’ or party responsible for customs clearance will not always be the Northern Ireland (NI) business receiving the goods and
depends on the agreement between the seller and buyer
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TSS User Guides: Payments – a step-by-step guide using TSS
3. What payments a trader may be responsible for
There are three different types of payment that may need to be made using TSS for goods
movements between GB and NI.
1. Customs duties or tariffs
Taxes on imports dictated by ‘the Tariff’ are set by the importing country or trade area (i.e.,
the EU).
There are different options available to you for claiming zero tariffs and paying no customs
duty on goods entering NI from GB. These options are explained in more detail here and on
the next page.
2. Excise duty
Certain goods will face an additional tax called an excise duty. There are currently 58 different
tax type codes that identify the type and rate of Excise Duty payable, including for the
following products:
a. Alcohol: including beer, wine, cider, and spirits
b. Tobacco products: including cigarettes, cigars, rolling tobacco, and chewing tobacco
c. Hydrocarbon fuels: including light fuels, heavy fuels, biofuels, and road fuels
d. Climate change levy: products that impact the environment - natural gas, liquified
petroleum gas and coal
To check if your goods face excise duty, you should refer to the relevant online tariff tool
(there are two versions: the UK Tariff and NI Tariff). For details on how to select and use the
correct online tariff tool, please refer here.
3. Import VAT
Goods sold between GB and NI may face import VAT. This should be accounted for by the
seller using the VAT return, as was previously the case. If the customer uses the goods while
making taxable supplies, they are entitled to reclaim the VAT as input VAT on their return.
There are a small number of exceptions to this such as where goods are subject to either a
special customs procedure or an onward supply procedure.
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TSS User Guides: Payments – a step-by-step guide using TSS
Importers will need to select how to pay or account for the VAT when discharging goods from
the special procedure. If you are VAT-registered, you will be able to use Postponed VAT
Accounting to account for the VAT on your VAT return.
Alternatively, if your business is not VAT-registered, you can use TSS’s or your own duty
deferment account (DDA) to defer import VAT. Where an onward supply procedure is used,
the final recipient in an EU member state will account for the VAT.
More information on VAT is available in this government guidance.
4. How do I determine what I need to pay for GB:NI goods
movements?
As already noted, you may need to pay duties on goods deemed ‘at risk’ of entering the EU
where a tariff is payable.
You can use certain options to mitigate paying tariffs on goods movements into NI. It is
highly recommended you consider these options to avoid paying more than you need to.
In summary, these options are as follows:
1. EU Common External Tariff is zero
If the EU’s Most Favoured Nation (MFN) rate is zero for the commodity code of your goods –
as set out in the EU Common External Tariff (CET) – you will not be required to pay any duty
for GB:NI goods movements. If you can claim using your commodity code when completing
the supplementary declaration, this is the best option to use.
2. UK Trader Scheme
Goods moving from GB to NI can be declared not ‘at risk’ of entering the EU via the UK
Trader Scheme (UKTS) if they are intended for sale to or final use by end-consumers located
in the UK. No tariff will be required for these goods. This option may be most appropriate if
the end-consumer of your goods is known. However, to exercise this option you must be
authorised under the UKTS to do so. See HM Government guidance here.
3. Claim preference under EU-UK Trade and Co-operation Agreement
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TSS User Guides: Payments – a step-by-step guide using TSS
Goods that can be proved to be of UK origin under the EU-UK Trade and Co-operation
Agreement (TCA – the free trade deal between UK and EU) can claim preferential tariffs (or
zero tariffs) if moved directly from GB to NI.
4. Claim a waiver
If your goods movement is deemed ‘at risk’ of moving into the EU (i.e. Ireland), you can claim
a waiver on the duties, provided as ‘de minimis aid’ on the supplementary declaration. This
may be of particular use to both small traders and those who do not trade significantly with
NI.
If none of the above apply and your goods are ‘at risk’, you will be subject to the EU
Common External Tariff on your imported goods, as stated within the TCA, and be liable for
the associated duties.
It is highly recommended that you read through the guidance on this link for more details
on the four options above and how to claim them in the supplementary declaration.
HMRC will calculate the total payment you are due to pay – including customs and excise
duties, as well as VAT – based on the information you submit in the supplementary
declaration. Remember, it is a legal requirement to provide this information and traders who
fail to comply may face legal action.
For GB:NI goods movements, VAT is not charged as part of the customs declaration
completion process – see this guidance for more details.
Within the supplementary declaration, you will be asked to fill in the data fields below, which
will be used to calculate duties. This data will be asked for at an ‘item’ level.
Data fields for the supplementary declaration
1. Commodity code (see box, right)
WHAT IS…
You will need to provide the commodity code for each type A commodity code classifies
of item you are moving. HMRC will use this code to identify goods for import and export
duties and other measures particular to that good. so that you can fill in customs
declarations and other
Certain items will have an EU tariff of zero and TSS and
paperwork, and to check if
HMRC will be aware that no duty is payable via the there’s duty or VAT to pay.
commodity code.
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TSS User Guides: Payments – a step-by-step guide using TSS
Please refer to government guidance on how to identify commodity codes for your goods.
2. Invoice amount/price
Where goods have a payable price, you should provide the amount charged for the item.
Where they do not, provide the ‘Customs Value’ before any additions or deductions to the
value are made. Please see this data guide for more information.
3. Preference field
This field is used to identify if goods are eligible for preferential tariffs or other tariff duty
suspensions, reductions, quotas or exemptions. A full list of preference codes can be found
here.
If the preference code used indicates preferential origin is being claimed, you will have to
populate the ‘Country of Preferential Origin’ field within TSS and add certain document
codes to reflect the proof of origin held, as required by the relevant trade agreement. Please
see this guidance for more details.
4. NI Additional Information Codes
This field is used to declare that either:
• you can claim a waiver on ‘at risk’ goods – in which case, input the code NIAID
• your goods are not ‘at risk’ – in which case, input the code NIREM
• your goods are eligible for preference under the EU-UK Trade Co-operation
Agreement – in which case, input ‘Preference under the TCA’ within TSS
Please review this data guide for more information about NI Additional Information Codes.
5. Making payment for customs duties and other charges
All goods movements fall into a HMRC Duty Deferment Period, which we describe as a
payment cycle. A payment cycle is determined by the date of the goods movement and the
types of payments you have been asked for, and is used to identify the deadlines for:
• supplementary declaration submission
• any associated payments (when applicable)
The payment deadlines are different depending on whether you use TSS’s DDA or your own.
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TSS User Guides: Payments – a step-by-step guide using TSS
Payment cycles using TSS’s DDA:
Standard payment cycle applies to movements that do not attract excise duty (most
movements)
Declarations must be submitted by the fourth working day of the month following the goods
movement and payment made on the same day. This means that you can defer duties and
import VAT for between one and five weeks. This provides you with an average of 20 days’
credit.
If you are not compliant with the relevant deadline, HMRC may pursue you directly for
payment. This could result in HMRC charging interest on unpaid duties and/or HMRC
stopping you from moving goods before making payment.
If, after making payment, you observe that you have made an under- or over-payment for
any reason – including submitting a declaration with incorrect or incomplete data – you can
contact TSS for information on how to notify HMRC to correct this. Should TSS independently
recognise there has been an anomaly through our assurance processes, we will proactively
contact you.
For movements completed before 15 February 2021, TSS will notify you when
supplementary declarations and payments must be submitted.
Payments using your own DDA
Standard payment cycle applies to movements that do not attract excise duty (most
movements)
You may wish to make payments using your own DDA. You should take an informed decision
on whether to do so by considering the benefits and costs.
You can apply for a DDA using this link which includes the full list of application
requirements. This includes providing an estimate of the amount of debt you require your
DDA to cover.
You will need a financial institution to provide a guarantee to cover this amount unless you
also apply for a guarantee waiver or Authorised Economic Operator Customs (AEOC)
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simplification – something you will need to decide before applying. Further details about
guarantee waivers can be found using this link.
Your application will be processed in 30 working days, after which time HMRC will confirm
the amount of debt they require you to provide a guarantee for in the form of a Customs
Comprehensive Guarantee (CCG). You then need to approach a financial institution to obtain
a CCG and provide details to HMRC once it has been agreed. If you are required to provide a
guarantee, the process will take significantly longer.
There are set-up costs associated with setting up a CCG, and you will need to talk to your
financial institution to find out what these are. To find out more details on how to apply for a
CCG, please refer here.
If you are using your own DDA you must pay the duties and import VAT you defer during a
calendar month as a total sum, either on the 15th of the next month or the next available
date when the 15th is not a working day.
This means that you can defer duties and import VAT for between two and six weeks. This
provides you with an average of 30 days credit.
6. Guide for using your own Duty Deferment Accounts in NI
The guidance below explains your options if you already have a DDA. You must ensure your
DDA is the correct type for the costs you wish to defer – i.e. customs duty, VAT and/or excise
duty.
I want to use my deferment approval for GB:NI movements only
If you already have your own DDA and wish to use this solely for GB:NI movements, you can
use your existing one if you have a CCG in place. If you don’t have a CCG in place you will
need to apply for authorisation to use a CCG, quoting your Deferment Account Number
(DAN) in the process.
Once HMRC has processed your application, it will tell you the amount of the guarantee you
need to provide based on the estimate you have provided and whether you have applied for
a waiver or AEOC simplification. You will then need to get a guarantor to cover this amount –
for more information, view this guidance. You should allow plenty of time to complete this
process.
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You will need to get access to the Customs Declaration Service (CDS), provide a new Direct
Debit Instruction (as CDS uses a different HMRC bank account to CHIEF) and provide any
standing authorities details using the CDS dashboard.
Once you have received your new CCG approval and completed the above actions you can
inform TSS by updating your account profile on the TSS portal and by following further steps
stated in the section headed “I want TSS to be able to use my Duty Deferment Approval
number” below.
I want to use my deferment approval for just GB movements
If you do not wish to use your current duty deferment approval for NI movements with TSS,
you can use your existing DDA in GB and complete two separate applications for a DDA and
CCG for NI – for more information, review this guidance.
Once HMRC has processed your application it will tell you the amount of the guarantee you
need to provide based on the estimate you have provided and whether you have applied for
a waiver or AEOC simplification. You will then need to get a guarantor to cover this amount.
You should allow plenty of time to complete this process.
Once you have received your new DAN and CCG, you can inform TSS by updating your
account profile on the TSS portal and by following the further steps stated in the section
headed “I want TSS to be able to use my Duty Deferment Approval number” below.
I want to use my deferment approval for both GB and NI movements
As an easement from HMRC, traders may temporarily use an existing account for both NI
and GB movements for a short period of time, whilst the application for the new DDAs are
being processed by HMRC.
If you hold an existing duty deferment approval and you want to use duty deferment in GB
and NI, you have two options.
Option 1: use your existing DDA in NI if you have a CCG in place.
If you don’t have a CCG in place you will need to apply for authorisation to use a CCG using
the customs comprehensive guarantee application process and quoting your DAN.
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You will need to get access to the Customs Declaration Service, provide a new Direct Debit
Instruction (as CDS uses a different HMRC bank account to CHIEF) and provide any standing
authorities details using the CDS dashboard.
You will also need to apply for a new DDA for GB trade with or without a guarantee waiver.
HMRC will aim to process new GB applications and issue the DAN within 30 days, unless a
guarantee is also required, in which case it may take significantly longer.
Option 2: use your existing DDA in Great Britain and complete new applications for a
separate DDA and CCG for NI using the CCG application process.
Once HMRC has processed your application it will tell you the amount of the guarantee you
need to provide based on your estimate and whether your have applied for a waiver or AEOC
simplification. You will then need to get a guarantor to cover this amount. You should allow
plenty of time to complete this process.
I want TSS to be able to use my DDA number
As the DDA holder, you must authorise TSS to use your DAN before TSS can use your DDA to
add the duty charges. You can do this by logging into the Customs Declaration Service (CDS)
dashboard and using the ‘view your customs financial accounts’ service.
You will need the TSS EORI number to complete the standing authority on CDS and this can
be found on your TSS account profile through the portal.
Once the standing authority has been granted, you must log back in to your TSS account and
complete the YES/NO field against "I have provided authorisation to TSS on my CDS account
to use my DDA details on my behalf”.
If you do not give TSS authorisation, you will not be able to use your own DDA to make duty
payments for declarations made through TSS, and you will be required to use the TSS’s DDA
instead.
You may find the gov.uk guidance on ‘How to use your duty deferment account’ useful to
understand the monthly payment dates for customs dut, VAT and excise duty.
Steps to apply to defer customs duty/excise duty or import VAT
1. Decide first if you want to reduce financial guarantees for:
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a) Customs duty by applying for Authorised Economic Operator customs
simplifications (AEOC)
b) Excise duties by using the Excise Payment Security System
c) Import VAT by using Postponed Vat Accounting or Simplified Import VAT
Accounting
d) GB deferment accounts by applying for a guarantee waiver
2. Apply for a DDA and guarantee
3. Ask your financial institution to provide a guarantee for your DDA. Refer to the
following link for more guidance here.
4. Fill in a Direct Debit Instruction in CDS
After you have applied
If your application is approved and a Direct Debit is in place you will get a DAN. This needs to
be shown on your import declarations or to remove goods from an excise warehouse.
If you need to change your CDS Direct Debit Instruction you will need to log into your CDS
account and make changes at least 10 days before your next payment date. You must not
cancel your previous Direct Debt Instruction until the new one is in place.
If you are using both CDS and CHIEF, you will have two Direct Debits in place, but you will not
be charged twice for the same declaration.
For more information about how to use your duty deferment account review this gov.uk
guidance.
7. How TSS supports payments
As already mentioned, the payments you will need to make for your goods movement will be
calculated by TSS at the supplementary declaration stage of the three-step declarations
process.
You have the option to settle payments associated with your declarations using your own
DDA or by using TSS’s DDA on an ‘indirect basis’.
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When HMRC has all the information to process your application it will aim to complete this
within 30 working days. If you need to apply for a financial guarantee, this may take longer.
To apply, traders must be be established in the UK, have no serious or repeated
infringements of customs or tax rules in the past three years, and have no record of serious
criminal offences related to their business activities in the past three years.
You will need to use a CCG when you release goods from an excise warehouse or defer duty
payments when you import goods.
When you register for TSS you will need to indicate whether you have a valid DDA on your
company profile. This is a mandatory field that you are required to fill to complete your
registration with TSS.
If you select ‘Yes’, you will need to complete additional details as part of your registration
(detailed further below). If you answer ‘No’ you can proceed with the remaining registration
details and complete TSS registration.
Existing account holders who have not already provided details of their DDA will be notified
by email that they must add this mandatory information to their TSS account. The field
asking whether you have your own DDA will be auto populated with ‘No’. However, you can
change this to ‘Yes’ to add your account details.
For existing account holders who have already provided TSS with DDA details since mid-
March, the field asking whether you have your own DDA will be auto populated with ‘Yes’,
however, you can edit these details if they are incorrect.
If a declaration cannot be processed because you do not have the correct type of DDA, then
on receipt of the error back from CDS you can switch to using TSS DDA until you have
obtained the correct type of DDA.
Large businesses (those with more than 250 employees) will only have the option to use the
TSS DDA until 1 October 2021. After this date, you will need to have your own DDA set up.
Small and medium-sized business (less than 250 employees) will be able to use TSS’s DDA
indefinitely.
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8. Adding your DDA details into TSS
New registrants and existing users will be asked whether they have their own DDA. If you
select ‘Yes’, the following fields will become visible and need to be completed:
• EORI Number
• Deferment Account Number (DAN)
• Customs Comprehensive Guarantee (CCG) Reference Number
• Deferment of payment authorisation (DPO) Number
You also need to indicate whether you have provided authorisation to TSS on your CDS
account for it to use your DDA details on your behalf. You can do this by logging into the
Customs Declaration Service (CDS) dashboard and selecting the ‘View your customs financial
accounts’ service. You can access your CDS dashboard from here.
You will need the TSS EORI number to provide standing authority to TSS on CDS. This can be
found on your account profile on the TSS portal. Once you have input your DDA details. You
will receive an email to confirm this information is available in your account. Please review
the TSS Service terms and conditions for more information about using the TSS EORI.
Once you have provided the standing authority, you must log back in to your TSS account
and complete the optional tick-box field by the following text: "I have provided authorisation
to TSS on my CDS account to use my DDA details on my behalf". The trader DDA can only be
used on new supplementary declarations that are created after those details have been
submitted on the TSS portal. For any existing supplementary declarations, you may already
have submitted, you will not be able to use your own DDA.
If you have not yet done this, you can select ‘No’ and new users will be able to continue with
and complete their registration.
However, if at a later stage you wish to use your own DDA then you will have to follow the
process outlined above, authorise TSS to use your DDA in your CDS dashboard and reflect
this by updating your account profile in the TSS portal before you are able to use it to make
payments within TSS. If you do not complete this step you will be required to use the TSS
DDA instead.
If you have started using your own DDA but want to change to using TSS’s DDA instead, you
can do this by removing authority for TSS to use your DDA on your behalf.
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Log into your company profile in your TSS account and answer ‘No’ to the question "I have
provided authorisation to TSS on my CDS account to use my DDA details on my behalf".
The TSS DDA details will then be auto populated in all supplementary declarations generated
going forward.
9. Auto-population of your own DDA details in the
supplementary declaration
If you choose to use your own DDA, the following details will be auto populated in data
elements (D/E) in the supplementary declaration at the consignment level (C) or item level
(I).
D/E Detail Level
3/39 Holder of Authorisation for DPO - Importer EORI C
3/39 Holder of Authorisation for CGU - Importer EORI C
8/2 “1” to confirm comprehensive guarantee has been obtained C
8/3 Importer Guarantee Reference No C
2/3 Detail Document, reference for C505 - Importer Guarantee Reference No I
2/3 Detail Document, reference for C506 - Importer DPO No. I
2/6 Importer Deferment Account No I
If you have not completed details of your DDA in your TSS account, the TSS DDA details will
be defaulted in the relevant supplementary declaration fields in read-only format.
10. Guidance on settling payments using your own DDA
If you choose to use your own DDA, the duty payable will be directly recorded in your DDA
and your bank account will be directly debited by the date the duty is due.
When you submit your declaration, the status will show as ‘Processing’ and once completed,
the status will change to ‘Closed’.
Please note that after the declaration has been submitted, with your DDA as the payment
option, it cannot be returned to draft status unless the declaration is rejected by CDS.
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Therefore, please ensure the details you have entered are exactly the details you wish to
submit.
11. Step-by-step guidance on settling payments using TSS
DDA
If you are using the TSS DDA to settle any duties and/or VAT, you must make this payment in
accordance with the TSS guidelines and payment calendar.
Step 1: Payments calculated after supplementary declaration completed
Once the supplementary declaration has been submitted, TSS processes the information
provided and verifies whether it is correct, calculating the payment that is due.
If the supplementary declaration is not completed correctly, TSS will email you asking you to
amend and re-submit the declaration.
Once completed correctly, there are two possible outcomes:
a) The goods movement has no payment due
Verify this within the portal by:
• Clicking on ‘Declarations’ at the top of the TSS portal page
• Go into the ‘Supplementary Declarations (by consignment)’ section
• Find the declaration in the sub-section ’Closed SUP declarations’:
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b) Payment is due on the goods movement
TSS will email you to notify you that your declarations require payment (see box, below).
You can verify this and the amount you need to pay within the portal by:
• Clicking on ‘Declarations’ at the top of the page
• Go to the section ‘Supplementary Declarations (by consignment)’
• Find the declaration in the sub-section ‘Pending Payment SUP declarations’
• After clicking on the relevant declaration, find the tab ‘Duty Totals’ at the bottom of
the page
This displays a table with information on the payment required
for each of your items.
The columns in the table can be explained as follows:
• Declaration Reference – identifies which declaration
these payments sit under
• Duty – total customs duty payable
• Excise – total excise duty payable
• VAT – shows the total VAT for this entry
• Total – shows the total payment required across duty,
excise and VAT
• State – shows whether the payment for this item has
occurred or not
Click on the relevant row to get more details on the payments for that item:
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There are additional fields at this level:
• Number – provides a unique reference for the specific duty total line
• Payment reference – used by TSS for internal purposes
Export this information by clicking the button to the left of ‘Duty Totals’ and selecting the
relevant option for what format you would like to export the data into.
To see how much payment is required on each item, you can also navigate to the
‘Declaration Goods’ tab, click on the relevant item, and scroll to the bottom of the page and
refer to the ‘Duty Lines’ tab. The ‘Type Code’ will indicate what types of duties are relevant
for the item. For a comprehensive list on what each duty type code means, please refer to
the appendix.
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Step 2: Initiating payment for declarations using TSS’s DDA – two options
If you have duties or VAT to settle, you can initiate payment through one of two options:
• Option A: going to a centralised page that lists all your pending payments
• Option B: view payment required for a specific declaration within its consignment
page
Option A: view all pending payments
• For Option A, start by clicking on the ‘Payments’ link at the top of the page:
• On the left-hand side, you can view declarations that are both pending payment and
have had payment completed (with duty deferred using TSS’s deferment account
only)
• To view the declarations, you need to pay for, click the sub-section labelled
‘Declarations Pending Payment’
• If you are using your own DDA, the declarations will not be shown here
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
- This displays a list of supplementary declarations requiring payment – including the
duty, VAT and excise payments for each declaration
• Select the declarations you wish to pay for by clicking the check box to the left of the
relevant supplementary declaration:
• This triggers a calculator below the declarations which adds up the total amount of
payment
• Use the ‘Cancel’ button to deselect any options or use the ‘Pay Now’ button to
proceed to payment (see screenshot, below)
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Go to Step 3 on page 25 to see how to complete this payment.
Option B: view payments for individual declarations
You can view the payment required for specific declarations within their consignment pages.
To do this:
• Click on ‘Declarations’ at the top of the TSS portal
• Go to the ‘Supplementary Declarations (by consignment)’ section on the left-hand
side of the page
• Click on the ‘Pending Payments SUP Declarations’ sub-section to show which
supplementary declaration requires payment
• Click on the relevant supplementary declaration and navigate to the bottom of the
page to see the payment summary page:
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Editing your supplementary declaration
It is highly recommended that where you have payment due, be sure to have reviewed this
guidance as it will cover a number of schemes and options available that can reduce the
payments you have to make. The guide also tells you how to amend your supplementary
declaration to make use of waivers and schemes.
If you have not used these options or you did not populate your supplementary declaration
correctly, you will need to return your declaration to draft mode.
You can only return your declaration to draft mode if you have elected to use TSS’s DDA. If
you are using your own DDA, the declaration cannot be edited following submission.
• To return your declaration to draft mode, click on ‘Declarations’ at the top of the
portal home page
• Find the ‘Supplementary Declarations (by consignment)’ section on the left-hand side
of the page
• Click on the ‘Pending Payments SUP Declarations’ sub-section to show which
supplementary declarations you wish to edit
• Click on the ‘Recall to Draft’ button in the ‘Payment Summary’ section
• The declaration will be returned to draft and you will be able to edit fields again
• Once certain you have populated fields correctly to use the relevant scheme or
option to claim zero duties, submit the declaration by clicking ‘Submit’ at the bottom
of the consignment page
You can confirm you have used an option to pay zero duties by going back to the
‘Supplementary Declarations (by consignment)’ section and then finding the declaration in
the sub-section ’Closed SUP declarations’.
If you still need to pay duties, TSS will e-mail you to notify you that payment is due. At this
point, you may either choose to ‘Recall to Draft’ to re-edit your declaration or decide to
make a payment (see next step).
If the portal continues to show that you need to pay duties, but you believe this is incorrect,
consult the TSS call centre for support on 0800 060 8888.
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Please refer to our step-by-step guide here for a walkthrough of how to populate the
supplementary declaration.
Step 3: Making payment
Upon clicking ‘Pay Now’, you will reach a page where you can input your payment details.
The following fields must be populated:
• Card Number
• Expiry Date
• Security Code
After clicking Continue, you will need to provide the following information:
• Cardholder’s Name
• Address
• Postcode
• Email
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
You can make payments to the TSS DDA online by card, using one of the following card types:
• Mastercard or VISA Personal or Corporate Debit Cards issued in the UK/European
Economic Area (EEA)
• Mastercard or VISA Corporate Credit Cards issued in the UK/EEA and Rest of the
World
Note: Bank transfers are not currently supported.
After submitting your payment details a ‘Payments Confirmation’ page will appear,
confirming which supplementary declarations you are paying for and how much you are
about to pay for each declaration.
Click the button ‘Make Payment’ to submit the payment or click the button ‘Back’ to
withdraw from making payment.
Upon making payment, you will be returned to the ‘Payments’ page and your declaration will
move into ‘Payment Received’ (See Screenshot below), provided there are no issues with
payment.
You can confirm this by:
• Clicking ‘Declarations’ at the top of the TSS portal page
• Enter the section ‘Supplementary Declarations (by consignment)’
• Find the declaration in the sub-section ‘Final Processing SUP Declarations’
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Note that the ‘Reconciliations SUP Declarations’ sub-section will be used by TSS for any
declarations that you need to amend after your declaration is completed. TSS will notify you
if this is the case.
After payment, your declaration will move to final processing (and can be found in the sub-
section ‘Final Processing SUP Declarations’).
Once the processing of your payment has been completed, you can check that your
declaration has closed and that no further action is required by:
• Clicking on ‘Declarations’ at the top of the page
• Enter the section ‘Supplementary Declarations (by consignment)’
• Find the sub-section ‘Closed SUP Declarations’ (see screenshot, next page)
• To export information about any declaration payment, navigate to the relevant
consignment page and click on the button to the left of ‘Duty Totals’ to export to a
format of your choice
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
12. I need to know more
Fear not, help is at hand.
For queries on payments, you can consult the TSS call centre for support on 0800 060 8888.
There is a comprehensive set of guides on supplementary declarations available on NICTA for
you to download and read:
• Data requirements
• Preparation steps
• Step-by-step User Guide
• User guide to tariffs on goods movements into NI
• Recording of the ‘Supplementary declaration demo’
• Recording of the ‘Tariff on goods movements into NI’ webinar
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
13. Appendix: Explanation of ‘Type Code’
This appendix contains an explanation of the meaning of each ‘Type Code’ in the ‘Duty Lines’
tab. This is a code that will indicate the type of duty to be paid for your item and that will be
displayed in the ‘Duty Lines’ tab on the relevant page for your item in the supplementary
declaration.
You can find more information on the tax types and tariff measures which apply to your
commodity code, by searching for your commodity code in the relevant tariff tool. You can
use the section ‘Navigating the Online Tariff Tool’, in this guide, for further details on how to
navigate the Tariff Tool.
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
A00 Customs duties
A20 Additional duties
A30 Definitive anti-dumping duties (ADD)
A35 Provisional anti-dumping duties (ADD)
A40 Definitive countervailing duties
A45 Provisional countervailing duties
A50 (NIP) Customs duties
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
A70 (NIP) Additional duties
A80 (NIP) Definitive anti-dumping duties (ADD)
A85 (NIP) Provisional anti-dumping duties (ADD)
A90 (NIP) Definitive countervailing duties
A95 (NIP) Provisional countervailing duties
B00 Value Added Tax (VAT)
B05 (NIP) Value Added Tax (VAT)
Beer made in UK (standard rate, that is, annual production more than
407
60,000 hectolitres)
411 Wine [sparkling], of fresh grape, 8.5% vol. and above, but not exceeding
15% vol.
412 Wine [sparkling], of fresh grape, exceeding 5.5% vol. but less than 8.5%
vol.
413 Wine [still], exceeding 5.5% vol. but not exceeding 15% vol.
415 Wine [still or sparkling], exceeding 15% vol. but not exceeding 22% vol.
419 Wine [still or sparkling], exceeding 22% vol.
421 Made-wine [sparkling], exceeding 8.5% vol. but not exceeding 15% vol.
422 Made-wine [sparkling], exceeding 5.5% vol. but less than 8.5% vol.
423 Made-wine [still], exceeding 5.5% vol. but not exceeding 15% vol.
425 Made-wine [still or sparkling], exceeding 15% vol. but not exceeding 22%
vol.
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
429 Made-wine [still or sparkling], exceeding 22% vol.
431 Low alcohol beverage of less than 1.2% vol.
433 Wine, spirit-based beverage exceeding 1.2% vol., but not exceeding 4%
vol.
435 Wine, spirit-based beverage exceeding 4% vol., but not exceeding 5.5%
vol.
438 Spirit-based beverages exceeding, 1.2% vol. but not exceeding 8% vol.
440 Beer made in UK – small brewery beer eligible to reduced rates (variable
rate, that is, annual production more than 5,000 hectolitres but not
exceeding for 60,000 hectolitres)
441 Imported beer – small brewery beer eligible to reduced rates (variable
rate, that is, annual production more than 5,000 hectolitres but not
exceeding for 60,000 hectolitres)
442 Beer made in UK – small brewery beer eligible to reduced rates (variable
rate, that is, annual production no more than 5,000 hectolitres)
443 Imported beer – small brewery beer eligible to reduced rates (variable
rate, that is, annual production no more than 5,000 hectolitres)
444 Beer made in UK – reduced rate of general beer duty (applies to beer
exceeding 1.2% above but not exceeding 2.8% above)
445 Beer made in UK – high strength beer duty (applies to beer exceeding
7.5% above - general beer duty is also due on all UK produced high
strength beer)
446 Imported beer – reduced rate of general beer duty (applies to beer
exceeding 1.2% above but not exceeding 2.8% above)
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
447 Imported beer – high strength beer duty (applies to beer exceeding 7.5%
above - general beer duty is also due on all imported high strength beer)
451 Spirits other than UK produced whisky
461 UK produced whisky - wholly malt
462 UK produced whisky - wholly grain
463 UK produced whisky - blended
473 Beer based beverage exceeding 1.2% vol.
481 Cider and perry [sparkling], made in UK or imported, exceeding 1.2% but
not exceeding 5.5%
Cider and perry [still], made in the UK or imported, exceeding 1.2% but
not exceeding 7.5%
483 Cider and perry [still], made in the UK or imported exceeding 7.5% but
not exceeding than 8.5%
485 Cider and perry [sparkling], made in the UK or imported exceeding 5.5%
but not exceeding 8.5%
487 Cider and perry [still], made in the UK or imported exceeding 6.9% but
not exceeding 7.5%
511 Light oil (unmarked) – aviation gasoline (including light oil aviation
turbine fuel)
520 Light oil (unmarked) – other unrebated light oil
521 Light oil, furnace fuel
522 Light oil, unleaded fuel
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
540 Heavy oil – other (unmarked) heavy oil (other than kerosene) intended
for use as heating fuel, or as fuel for an engine, which would otherwise
be eligible for a full rebate
541 Heavy oil (unmarked) including Diesel Engine Road Vehicle (DERV) or
road fuel extender and unmarked kerosene or unmarked gas oil for
which no marking waiver has been granted
542 Heavy oil kerosene to be used as motor fuel off road or in an excepted
vehicle
551 Heavy oil kerosene (marked/unmarked under marking waiver, including
heavy oil aviation turbine fuel) to be used other than as motor fuel off-
road or in an excepted vehicle
556 Heavy gas oil (marked/unmarked under marking waiver)
561 Heavy oil, fuel oil (unmarked)
570 Heavy oil, other (unmarked)
571 Biodiesel to be used as motor fuel off road or in an excepted vehicle
572 Biodiesel blended with kerosene for use as heating fuel
589 Biodiesel
591 Road fuel gases – natural gas including biogas
592 Road fuel gases – other than natural gas, e.g. LPG
595 Bioethanol
611 Cigarettes
615 Cigars
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
619 Hand rolling tobacco
623 Smoking tobacco - other
627 Chewing tobacco
99A Solid fuels i.e. coal and lignite, coke and semi-coke of coal or lignite, and
petroleum coke
99B Any petroleum gas, or other gaseous hydrocarbon supplied in a liquid
state
99C Gas supplied by a gas utility or any gas supplied in a gaseous state that is
of a kind supplied by a gas utility in Great Britain
99D Electricity
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