This video assists the trader in how to complete a Supplementary Declaration (SDI) at a goods item level. The SDI is required to be completed after the goods have arrived and no later than the 4th working day of the following month.
Note: This video recording is accurate at the time of recording, however please refer to the written guidance on NICTA for the most up to date information.
Transcript of this video:
00:00 – Welcome to this overview of the Trader Support Service portal and how to complete a supplementary declaration. In this video, we will take you through how to submit details on the goods movement at the goods item level for standard or non-controlled goods. On the supplementary declaration form, the goods section allows you to enter item-level information for your goods. And if you have any questions relating to this form, then please refer to the guides on the Northern Ireland Customs & Trade Academy website. This data guide includes references to other information, such as the Northern Ireland tariff tool, to support adding data for this declaration. If you do not know the commodity code, it is recommended that you look at the Northern Ireland tariff tool so you can find the associated code for the goods you are importing. In this example, I’ve typed transmission belts here, and I’m going to select the vulcanised rubber variety.
00:58 – If I navigate down the page, depending on the type of items being used, you can select the arrows to open up the details relating to that particular type of commodity. In this example, I’m going to select other. If you need further information, then select the import tab. Add the details for the country that you’re importing from here, and that will provide further information regarding importing from the UK to Northern Ireland in this example with the associated conditions and footnotes that may apply. Depending on the commodity, there may be additional information that is defined in the tariff tool where additional codes may be required. For example, in the customs and duty section here, if we select the conditions, it provides additional information relating to documents that may be required for your commodity, in this example either a C119 or no document provided if that measure is not applicable. The commodity code can also be copied across from the Northern Ireland tariff tool into your supplementary declaration.
02:13 – National additional codes are used to calculate the duties and taxes applicable and are selectable from the list here. If no additional codes are required for this commodity according to the tariff guide, then leave this blank. The TARIC additional code can be added here. And when transporting certain types of chemicals, the CUS code is added here. Refer to the data guide for more information on these codes. The country of origin is selectable from the list here. If you do select a preference code that does not begin with a 1, then the country of preferential origin becomes mandatory rather than the country of origin. Claiming a preference will also require document references to be declared. Please see the Tariff On Goods Movement Into Northern Ireland guide on the Northern Ireland Customs & Trade Academy website for more details.
03:09 – You will be required to populate the Northern Ireland additional information codes from the selection presented. The options include NIREM, which indicates a request to de-risk a commodity code for a goods item that is not at risk of moving outside of Northern Ireland with any associated evidence. For NIREM, you will also need to be registered with the UK Trader Scheme. If you have a qualifying de minimis aid sector selected in your company profile, you will have the option to select the code NIAID. NIAID indicates a request for a subsidy against the EU duties calculation on an at-risk commodity code item. These will need to be declared with the additional information code of NIDOM on the additional information tab at the bottom of the form. The preference under the EU-UK Trade and Cooperation Agreement or TCA will require the preference to be completed with the associated documents or none of the above if the goods are at risk and attract duty. In this example, I’m going to select NIREM.
04:18 – If you are moving goods that require an additional procedure code, then add the details to the procedure code and the additional procedure code fields using the selection options available. The goods description will come across from the entry summary and simplified declaration. In the measurements and value section, the item gross mass will transfer from the entry summary and simplified declarations. The net mass will also transfer if it was populated. And as it is a mandatory field, it will need to be added here. If the commodity code and country of origin or preferential origin on the declaration require supplementary units, you will see a message appear in the tariff requirements section at the bottom of the page prompting you to populate this field. If your goods require a statistical value, enter the relevant details here. If you do need to add a tax type, then enter the relevant code from the selection list. If the commodity code and country of origin or preferential origin requires the tax base quantity and tax base unit, you will see a message in the tariff requirements section at the bottom of the page prompting you to populate these fields.
05:37 – If you are moving goods that require a manual calculation of duty and you do need to add a payable tax amount as an override, then add the payable tax amount here and the associated currency. If you are adding a manual override value here, you will be required to add an additional information code to the additional information tab at the bottom of the page. The item invoice amount is added here with the associated currency. The valuation method will default to one. And where that method is the transactional value, then the invoice number and the valuation indicator are mandatory. The nature of transaction is a one or two-digit code describing that transaction. Package marks, types of packages, and the number of packages will transfer across from the initial declaration. Once these have been added for that particular good, then navigate to the bottom of the page and select the save button. At the bottom of the page here, we have additional tabs which may be required, depending on your commodity. The tariff requirements section here provides you with further information to help complete your supplementary declaration.
06:58 – The document references tab includes references for additional documents, certificates, authorisations, or references which are required for some movements. To add a new document reference, select new. Select the associated document code from the list presented. The document status will be dependent on the code selected. And add the associated details for document reference, part reference if required, and document reason. Where writing off is required, then the details are added in the writing off section. Select save to add any details and to navigate back. Select the goods item description in the header here. The tax bases tab enables you to add additional tax base records on the goods if they are required for this good. The item valuation tab enables you to portion the freight charges, insurance, or VAT adjustments where they were added at the header to the item level. Selecting new opens the form to add the details, which can then be saved before navigating back to the goods item. Any other additions and deductions at the item level can also be added here.
08:14 – The additional information tab auto-populates with the good’s domestic status from the consignment level. If required, to add additional information codes, select the new button, add the details, then save. The detail previous document tab enables you to add previous documents at the item level. Those added on the entry summary and simplified declaration will transfer. To add others at the item level, select the new button, add the details to the form, then save. The additional procedure tab enables you to add further additional procedure codes if required for this commodity. Select new to open the form, add the additional procedure code from the selection list if required and then select save. The national additional codes tab is used where you need to add more than one national additional code for your item. For more details on national additional codes, please refer to the data guide. The duty lines tab will show you any duty that has been calculated following submission based on the information you have entered into the supplementary declaration at the item level. Once all the details have been added to the item, select the save button on the form here. To navigate back to the supplementary declaration, click on the unique supplementary declaration reference number in the header here. You will then need to add the details for the other goods that are linked to the supplementary declaration before submitting the declaration.
09:55 – That concludes this video on how to submit the details for a standard or non-controlled goods item on a supplementary declaration. If you do require further information, then please visit the Northern Ireland Customs & Trade Academy website. There, you will find further detailed guidance and support on the supplementary declaration process.