If you have brought goods into Northern Ireland from Great Britain then the Trader Support Service will have likely assisted with producing a simplified declaration. Stage 2 is to complete the process with the full Supplementary Declaration which is due now. TSS will have written to you.
We understand this, and various other systems and services, are new to most manufacturers. However these Supplementary Declarations are important and you really must complete them in time. We have held various discussions with TSS and with HMRC and they understand that this is all new to most firms and that mistakes will likely be made. It is really important that you make ‘best endeavours’ however. HMRC and TSS are and will review all entries and will make every effort to assist businesses to make sure the correct data is provided, in the correct format and all all relevant waivers, preferential tariffs, declarations of good being “not at risk” etc are correctly used.
Some guidance on steel:
- For GB to NI movements, check that you are under the EU quota.
- If you are in quota and not in danger of exceeding it with your movement, then you must fill in the NIREM additional code. This is what allows you to use the EU quota and claim the in-quota tariff of 0%.
- If you do not put the NIREM AI code in, you will be charged the out of quota rate of 25%.
- If the steel is coming from RoW to NI, there are two quotas you must use, the UK quota and the EU quota.
- If the quota is used by the time you move the product, then you will be asked to pay the tariff by HMRC.
For more guidance on Supplementary Declarations and more, see the guide below:
SDI – top tips for success:
When completing your supplementary declaration, remember to:
- Input item-level data before submitting
At the bottom of the consignment page on your SDI, use the ‘Declaration goods’ tab to add your items and make sure you populate all mandatory fields. Please refer to the supplementary declaration data guide for guidance on which fields are mandatory
- Ensure ‘Goods Domestic Status’ is set correctly
Found on the consignment page of your SDI, the status should be either NIDOM or NIIMP.Please see page 9 of the supplementary declaration data guide to help you decide between these two options.
- Ensure you select the right duty option:
When submitting Supplementary declarations, you may be required to pay duties. How much you pay in duties will be affected by certain options (declaring goods are ‘not at risk’, claiming a waiver for ‘at risk’ goods, using preferential tariffs and so on).Guidance on these different options these can be found in this TSS guide.Once you have considered these options, you may have to populate certain fields in the Supplementary declaration based on which you pursue: when in the item-level page of your Supplementary declaration, you should do as follows in the ‘NI Additional Information Codes’ field for the relevant item (set of goods with the same commodity code):
- Input the code ‘NIREM’ if your goods are ‘not at risk’ and you are eligible to declare them as such. Please note you must be authorised under the UK Trader Scheme to use this code. See government guidance on this here
- Input ‘NIAID’ if you wish to claim a waiver on goods, which are ‘at risk’
- Leave the field blank to indicate goods that are ‘at risk’ and hence no waiver will be applied
- To understand which fields to populate to claim other duty options, such as preferential tariffs, please refer to the Supplementary declaration data guide.
4. Populate fields correctly by referring to the Supplementary declaration data guide
Tariffs on goods movements into NI guide
Supplementary declaration data guide
Step-by-step User Guide
Recordings of the supplementary declaration demo webinar and Tariff on goods