TSS Duty Deferment Account (DDA) information

TSS Duty Deferment Account (DDA) information

1 Feb 2023

From 2023, the Union Customs Code (UCC) gives traders importing goods into Northern Ireland, who use simplified declarations, until the 10th calendar day of the month following import to submit their Supplementary Declarations.

There is no requirement to make a change if you use the TSS Duty Deferment Account (DDA) or if you are already submitting your Supplementary Declarations by 4th of each month.

However, if you do decide to file declarations on Customs Declaration Service (CDS) after the 4th working day, your Customs and Import VAT due from your DDA may not show on your Supplementary deferment statements and payment may be taken in the following month. You must ensure you have sufficient funds in your bank account for this payment to be made as you may be charged interest.

Please check that your DDA limits are sufficient before making declarations. If you expect to exceed your DDA limits, you can make current month increases by using the CDS deferment top-up facility. It is important to check that any Top-ups are against your account limits before making the declaration.

Read the full guidance on how to use your Duty Deferment Account.