This video shows a trader how to complete a Full Frontier Declaration (FFD) at a consignment level.
Transcript of this video:
00:01 – Welcome to part one of this overview of the trader support service portal and how to complete a full frontier declaration, also known as an FFD. The full frontier declaration is an alternative to the simplified declaration process. And there are a few key points to remember when using this route. It is a single customs declaration process where the trader completes all the required details for the consignment and associated goods in a single instance. Usually, any applicable payment has to be made before the goods can move across the border. Unlike the simplified journey, the entry summary safety and security only declaration does not automatically create the full frontier declaration. And therefore, you will need to ensure that both the ENS and FFD are completed in collaboration with your haulier before the goods move. Please know that the FFD process also supports alternate procedures that are not currently supported under the simplified declaration process. In this video, we will take you through how to complete the fields at the consignment level. There are separate videos on how to add goods items to the FFD and how to submit your FFD.
01:15 – When starting a full frontier declaration, you need to be logged into the TSS portal. Navigate down to the bottom of the page and select Start a Declaration. This opens the page to create the declaration from the options presented. Please note that in this release, you will only be able to complete a full frontier declaration before the goods move to Northern Ireland. This process is known as a pre-lodgement where the customs declaration is accepted before the goods arrive at the port. Payments must be made on all duties due before the declaration is accepted. Payment methods are limited to using the TSS duty deferment account or DDA or using your own duty deferment account if this is set up on your company profile. For more information on using your own duty deferment account, please see the advice on the Northern Ireland Customs & Trade Academy website. If you require a security deposit to be completed for the declaration or support for other methods of payments, then these will be available in future releases. Please note that an ENS declaration will also need to be completed separately by the haulier or carrier, in addition to the FFD. As an ENS movement, reference number MRN and FFD MRN are required before the goods move.
02:37 – Select Start a Full Frontier Declaration to create a new FFD. There is a separate recording for hauliers on how to create an ENS-only declaration. The banner at the top of the page will include links to guidance on the Northern Ireland Customs & Trade Academy website to assist with the completion of the declaration. The full frontier declaration requires the completion of both consignment level and item level data. In this video, we cover the consignment level data fields, and there is a separate recording for adding goods item-level data. Mandatory fields will be denoted with a red star and in certain cases, additional fields may need to be populated. Refer to the FFD data guide for more details for when each field is needed. The local TSS reference number or LRN will be assigned to the declaration as a unique reference number. This will start with FFD followed by a unique series of numbers. This is a non-editable field. The status will update after submission of a declaration and is also a non-editable field.
03:46 – The standard unit import valuation box will default to no and should only be completed when you are using additional procedure codes E01 or E02 at the declaration goods level. If you are using these additional procedure codes for moving fruits or vegetables into Northern Ireland, all the goods in this FFD declaration must use the same additional procedure. The options include no, simplified procedure value, and standard input value. If your goods are valued through valuation method one, then leave as the default of no. The simplified procedure value or SPV is used to value your goods if you are using valuation method four for the declaration with an additional procedure code of E01. You cannot use the simplified procedure value if there is a sale of export and the transaction value is known. The simplified procedure value rates change every 14 days and are effective during certain periods of the year for certain commodities. CDS will calculate the value using the commodity code, net mass, and current SPV rate when SPV is selected. Standard input valuation or SIV is an entries price system that can also apply to named fruit and vegetables during defined periods of application and is used with additional procedure code E02. The standard input values are updated daily and set a standard price per 100 kilogrammes net. CDS will calculate the value using the commodity code, net mass, and current SIV rate when SIV is selected. Please refer to the UK Government guidance for such goods for more details. The goods domestic status is where you can select either NIDOM if the goods are UK domestic status goods or NIIMP if the goods are not UK domestic status goods. The declaration category is not editable and reflects that the declaration is an import to Northern Ireland and the goods have not arrived. The representation type is defaulted to indirect. If you wish to use special procedures other than the entry into a public warehouse, select direct representation. Support for special procedures is only for certain procedure codes. However, full support will be available in future releases. For more details on procedures supported and not supported in this release, please refer to the full frontier declaration user guide on the Northern Ireland Customs & Trade Academy website.
06:36 – The which type of declaration do you intend to make field relates to the procedure code on the goods declaration item level you intend to declare. You must know which procedure codes you want to use for your goods items before you complete your declaration and this field. For example, if you intend to make a declaration for release for free circulation or end-use with one of these procedure codes, you will select the first option for the declaration category. This encompasses all the procedure codes beginning with a prefix as shown here. Each declaration category presents different mandatory fields and corresponds to the H1 to H4 declaration categories in volume three of the UK Customs Tariff for CDS. The party section of the declaration includes details of the relevant parties on the customs declaration. The party section confirms the importer and exporter EORI numbers. And once added, the name of the trader is typically presented under the field unless that trader has chosen not to publicise their name. There is an added requirement for the full frontier declaration to have a carrier EORI present because the ENS declaration does not automatically link to the full frontier declaration as required on GVMS, unlike the simplified declaration process. The deferment account number, the guarantee reference number will default to the TSS DDA information where you have not opted to use your own DDA details in your company profile. The guarantee type is defaulted to one for a comprehensive guarantee. In future, it can be adjusted using the drop-down selection.
08:28 – The next section is the transport details section to enter information about the journey. If you are the trader completing this declaration, it is advisable to speak to your haulier or carrier before completing the declaration to check if an ENS-only declaration has also been completed. The ENS declaration should contain similar information to assist with the completion of your full frontier declaration. The total packages field will automatically tally the package count from your goods item once those are added and is a read-only field. The nationality of the means of transport should be completed for the active means of transport crossing the border. See the full frontier data guides and user guides for further information. The type of movement will default to roll-on/roll-off. The identity number of transport for accompanied roll-on/roll-off is the haulier’s vehicle registration and the trailer number separated by a space. For unaccompanied roll-on/roll-off, only the trailer number is required. The destination country is a drop-down menu and will default to United Kingdom for GB to NI movements. The country of dispatch will also default United Kingdom for this journey and is a read-only field. You must add in an estimated arrival date and time for the journey which should be not more than 14 days into the future or in the past. A notification will be presented if the selected date and time is outside that time period. To assist tracking of your declarations, it is advisable to enter a trade a reference here, which can be used as a unique reference for your reporting purposes. For example, you could input your invoice or purchase order number. To assist tracking of your declarations, it is advisable to enter a trader reference here, which can be used as a unique reference for your reporting purposes. For example, you could input your invoice or purchase order number. Once saved, you will be able to search by trader reference to locate your full frontier declaration.
10:38 – In the header additions deductions section on the form, our freight insurance and VAT adjustment fields along with the associated currency fields. These are used to enter specific types of additions at the consignment level, which are then apportioned to individual items in the declaration relative to their value. This is in relation to any transport charges. If you need to make additions and deductions for freight charges, insurance or VAT adjustments, add the details here. Additions and deductions specific to individual items can be declared at the item level in the declaration goods section. In the invoices and goods section, if you are moving your goods into a customs warehouse, enter the relevant customs warehouse identifier here and select the supervising customs office from the selection options available. If you are using special procedures or a procedure that requires a supervising office, you must enter the code for the supervising customs office. The list of offices can also be found in volume three of the UK Tariff Appendix 17 for CDS. Add the total invoice amount for the consignment and select the associated currency from the drop-down list. If your invoice is in a different currency, and you have a defined exchange rate on that contract that isn’t variable at the exchange rate from that currency to pound sterling here.
12:11 – The INCOTERM is selectable from the list presented, and in this example, I’m going to select delivery duty paid. The goods location should be completed with the port of arrival. The delivery location country should be selected from the drop-down menu. For this example, we will use United Kingdom for Northern Ireland. At the town the goods are being delivered to in the delivery location town field, the UN/LOCODE is optional for the UN Location Code and is an addition to the goods location. It is searchable if you begin to type the name of the location here. If you are using postpone VAT accounting, then adjust to yes and enter the VAT reference number here. Once all the details have been added to the form, then select the Save button. Once saved, the tabs at the bottom of the page include the declaration goods on this consignment, and there is a separate recording for adding declaration goods to a full frontier declaration.
13:13 – Where different types of deductions or additions need to be added to this declaration at the consignment level, then they can be added at the bottom of the page here in the additions deductions tab. Click New to open the form. This is where you would use the additions and deduction codes that are appropriate. Some codes can be used at the header or item level only. Some can be used on both. You would then select Save to save any additional header additions deductions as required. And to navigate back to the full frontier declaration, select that reference number here in the header. The header previous document tab summarises the previous document types, references, and classes relating to this consignment. This field is not auto-populated for the full frontier declaration and will need to be completed. You must add at least one previous document to your declaration. This can be the movement reference number generated by the haulier’s ENS. If you have an electronic licence, you must enter the declaration unique consignment reference or DUCR exactly as it’s quoted on the licence.
14:25 – In this example, select the previous document class of Z, the previous document type of DCR, and the previous document reference number, which will be as it’s quoted on the licence and then select Save. The holder of authorisations tab holds the trader support service authorisations for this consignment. To add your own authorisations when using special customs procedures, then select the New button to open the form, select the authorisation type from the list presented, and enter the authorisation roll ID and authorisation roll type. Once added, select the Save button and select the FFD number to navigate back. The duty total tab will be populated when the GT lines have been calculated for the items in this consignment following submission. If you do have electronic documents that need to be added for this full frontier declaration, then navigate to the top of the page and select the paperclip icon to add the attachments. Navigate into your folder structure to find the associated document. And once selected, click on Open to add the attachment. That concludes this video on how to submit a full frontier declaration at the consignment level. Please review the next video on how to add declaration goods to your full frontier declaration.