The TSS simplified journey allows businesses to move goods from GB into NI by making a simplified declaration before the goods move and then providing the full information about the goods after they have moved. This is the most common type of journey on TSS. The TSS simplified journey requires:
1. A safety and security declaration, the Entry Summary (ENS) Declaration, which must be done prior to the goods entering NI (usually completed by the carrier, and
2. The customs declaration, which is divided into multiple steps:
- A Simplified Frontier Declaration (SFD), usually auto—generated by TSS from the information provided in the Entry Summary Declaration, made before goods movement using a simplified data set.
- A Supplementary Declaration, requiring a full data set which is always completed after the goods move. in order to close the customs journey and pay any required duties and other charges. Submission of the Supplementary Declaration in TSS is required by 9pm on the fourth working day of the month following the goods movement. Submission of the Supplementary Declaration is the responsibility of the importer of record, as indicated by the Importer EORI on the TSS Simplified Frontier Declaration.
- A Final Supplementary Declaration, detailing the number of Supplementary Declarations finalised for a reporting period (i.e., arrivals with tax point date in the previous calendar month) compared to the Supplementary Declarations due, which TSS will automatically submit on your behalf.