Oct 26

2026

Preparing for the Trader Support Service changes: what Northern Ireland traders need to do before 30 November

The new Trader Support Service has launched. Since 20 October 2026, new goods movements handled through the service must be submitted on its replacement platform. The outgoing service no longer accepts new movements and will close on 30 November 2026. Existing registered businesses have been migrated automatically, so they need not register again, but users should complete their account setup, create a new password and check business details and permissions. The Trader Support Service changes affect the technology rather than customs obligations. Businesses should now ensure their employees, customs agents and hauliers can submit declarations and resolve outstanding work before the deadline. Check these arrangements before your next shipment.

Trader Support Service changes: the key dates

Date What happens
1 October 2026 Existing users start receiving invitation emails with pre-enrolment instructions and access to a test environment
14 October 2026 The replacement service launches
20 October 2026 All new TSS movements must use the replacement platform; the outgoing service stops accepting them
30 November 2026 The outgoing service closes and access to its records ends

GOV.UK confirms that movements started before 20 October can still be managed on the outgoing platform, including declarations awaiting completion. However, the remaining access ends on 30 November. Check outstanding supplementary declarations are marked closed and download historical records you may need before the old system becomes unavailable.

What has actually changed

HMRC says the Trader Support Service remains free and that more than 66,000 registered businesses received information about the transition, according to its GOV.UK news release. The replacement is operated by Netcompany under a five-year contract, with extension options.

The platform enables users to draft and submit customs and safety and security declarations, view balances, pay applicable duties and manage authorisations. The guidance on declaring goods confirms that people making declarations for others and businesses physically moving goods, including hauliers, can use it.

The new platform offers additional guidance and digital assistance, but changing systems does not change the Windsor Framework requirements. The practical priority is ensuring that someone responsible for each movement has working access, accurate business information and suitable permissions before goods depart.

What to do now if you are an existing user

If your business used the previous service, complete these practical checks without delay. Include colleagues who cover absences.

  1. Find the invitation email. Messages began arriving from 1 October. Check junk folders and ask the colleague who manages customs access.
  2. Complete account setup. Create a new password, check business information and confirm permissions. HMRC estimates this can take 5 to 30 minutes.
  3. Use the test environment. Let colleagues practise common declarations before they must handle a live consignment.
  4. Confirm who files declarations. Ask your customs agent, customer or haulier whether they can use the new platform when required.
  5. Check administrator access. Make sure an available account administrator can invite colleagues and manage their permissions.
  6. Finish outstanding work. Complete supplementary declarations and download necessary records from the outgoing service before its closure.

What to do if you are a new user

If your business has not registered for the Trader Support Service, sign up before using it to manage eligible goods movements. The registration guidance lists the information needed. Keep your EORI information available during registration:

  • Your name, email address, contact number and job title
  • Your business name and email address
  • An EORI number, which may be an XI EORI, EU-issued EORI, parent organisation’s EORI or GB EORI
  • Optional authorisation details, including duty deferment or customs warehouse numbers where applicable

If your business is already registered, ask its account administrator for an additional-user invitation instead of creating a duplicate business registration.

Who needs to do what

Role Action
Business moving goods Confirm who will submit required movement information and check EORI details
Customs agent Check your organisation’s access, client permissions and applicable authorisations
Haulier Confirm required declarations or movement information are ready before departure for each shipment
Finance team Review customs duty payment arrangements and access to account balances
Account administrator Invite colleagues, review permissions and maintain access

For help, call the Trader Support Service on 0800 870 8173, between 7am and 10pm, seven days a week.

Do you actually need a declaration?

The replacement system does not change declaration requirements. The Windsor Framework permits simplified Internal Market Movements from Great Britain to Northern Ireland for eligible goods where a party holds UK Internal Market Scheme authorisation. As GOV.UK explains, traders generally need an EORI number, but business-to-consumer parcels do not require customs declarations. Business-to-business parcels can benefit from simplified arrangements if the sender or recipient has the necessary UKIMS authorisation and other conditions are met. Otherwise, full customs procedures may be required.

Goods intended for the EU may require full customs processes and attract applicable EU duty. Even UKIMS-authorised traders must check the category and destination of their goods before treating them as ‘not at risk’ of entering the EU.

The finance side of the changes

The service itself is free, but incomplete declarations can delay shipments, raise storage costs and disrupt customer deliveries. Some goods may also attract customs duty, while VAT treatment depends on the movement and transaction. Businesses should assess these obligations separately rather than assume every movement incurs import VAT. Review accounting treatment with your tax adviser where relevant.

When delayed deliveries affect customer payments, strengthen credit control using our guide to late payments and SME cash flow.

If you trade across the border with Ireland

Northern Ireland companies often trade with the Republic of Ireland as well as Great Britain. Goods moving directly between Northern Ireland and Ireland do not require the Trader Support Service, although VAT, currency and company structures may still need attention. Our guide to sterling and euro books and advice on setting up a company in both the UK and Ireland provide further context. Specialist cross-border accounting and tax advice can help align customs obligations, VAT treatment and reporting across both jurisdictions.

The Autumn Budget is scheduled for 28 October 2026. Monitor announcements affecting businesses, including any relevant tax or duty measures, alongside our guide to business tax changes to watch.

If problems have already built up

Unpaid customs duty, inaccurate declarations or misunderstood VAT treatment can create liabilities to HMRC. If you are behind, consult our guide to HMRC tax debt and address the issue promptly. Watch for financial distress warning signs and consider how recovery accountants can help improve cash flow.

When past declarations contain unexplained differences, forensic accountants and investigations specialists can help identify their cause. If debts are no longer manageable, a company voluntary arrangement may provide a route to continued trading where appropriate. A licensed insolvency practitioner can assess the options.

Frequently asked questions

When does the old Trader Support Service close?

It closes on 30 November 2026. Since 20 October, new TSS movements must be submitted on the replacement platform.

Do I need to register again?

No, if your business already used the outgoing service. Its registration was migrated, but you must complete account setup, including a new password and confirmation of details and permissions.

Is the new Trader Support Service free?

Yes. HMRC provides the platform without a usage charge. Any customs duties remain separate obligations.

Who can file my declarations?

You, an authorised employee, a customer, customs agent or haulier may submit declarations where appropriate, provided the person has the correct access and authority. Agree responsibility before a shipment leaves.

Get help with the finance side

If these changes raise concerns about duty, VAT or cash flow, our team can help assess the costs, review financial records and work alongside your customs agent. Contact your nearest office at SCC Chartered Accountants to discuss your position and prepare for the deadline.

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