Payments: step-by-step guide using TSS - TSS User Guides Published: March 2021
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Payments: step-by-step
guide using TSS
TSS User Guides
Published: March 2021
OFFICIAL
TSS User Guides: Payments – a step-by-step guide using TSS
Contents
1. Introduction ........................................................................................................ 2
2. A recap of the TSS declarations process ................................................................ 2
3. What payments a trader may be responsible for .................................................. 4
4. How do I determine what I need to pay for GB:NI goods movements? .................. 5
5. When should I make payment? ............................................................................ 7
6. How TSS supports payments .............................................................................. 10
7. Step-by-step guidance on settling payments using TSS ....................................... 11
8. I need to know more .......................................................................................... 23
9. Appendix: Explanation of Type Code .................................................................. 24
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TSS User Guides: Payments – a step-by-step guide using TSS
1. Introduction
Since 31 December 2020, the way you move goods between Great Britain (GB) and Northern
Ireland (NI) has changed, with new customs requirements introduced under the Northern
Ireland Protocol.
The EU-UK Trade and Cooperation Agreement (TCA) introduced zero tariffs on imports and
exports, when conditions in its Rules of Origin chapter are met.
This means that tariffs can still be payable for goods
moved from GB to NI that are deemed ‘at-risk’ of entering WHAT IS…
the EU if traders do not use options to reduce their
‘At-risk’: applies to goods that
customs duties. Payments may also need to be made for enter NI but may later be sold
other reasons including excise duties and VAT chargeable or consumed within the EU, ie
on imports. Ireland
This guide will give step-by-step instructions on how
Not ‘at-risk’: applies to goods
traders can make payments using the Trader Support
that will be for sale to or final
Service, if and when duties apply.
use by end-consumers located
For more information about how to use options to reduce in the UK
customs duty on your goods movement between GB and
NI, review the ‘Tariffs on goods movements into NI’ guide on the NI Customs and Trade
Academy (NICTA) website.
2. A recap of the TSS declarations process
Under the NI Protocol, traders are now required to complete declarations to move goods
from GB to NI.
If completing such goods movements using TSS, you will be required to submit information
in three stages:
1. Entry summary (safety and security – abbreviated to ENS) declaration through which
safety and security information about your goods is submitted before your goods move.
The carrier is legally required to complete the ENS, but a third party may lodge the
declaration if it’s done with the carrier’s consent. TSS can support you to generate this
declaration – for more details view this guide.
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TSS User Guides: Payments – a step-by-step guide using TSS
2. Simplified frontier declaration (SFD) providing customs information needed before goods
move. TSS will auto-generate and submit the SFD using information submitted for the
ENS.
3. Supplementary declaration (SDI): required after goods move and completed by the
declarant of record (usually the importer1). Please note that when submitting the
supplementary declaration, you must populate all mandatory fields for all your items (sets
of goods with the same commodity code), otherwise your declaration will not be
approved.
If duty payment is required, it is calculated at the supplementary declaration stage. This
guide will explain how to identify and make this payment using TSS.
1 - The ‘importer’ or party responsible for customs clearance will not always be the Northern Ireland (NI) business receiving the goods and
depends on the agreement between the seller and buyer
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TSS User Guides: Payments – a step-by-step guide using TSS
3. What payments a trader may be responsible for
There are three different types of payment that may need to be made using TSS for goods
movements between GB and NI.
1. Customs duties or tariffs
Taxes on imports dictated by ‘the Tariff’ are set by the importing country or trade area (i.e.
the EU).
There are different options available to you for claiming zero tariffs and paying no customs
duty on goods entering NI from GB. These options are explained in more detail here.
2. Excise duty
Certain goods will face an additional tax, called an excise duty. There are currently 58
different types affecting goods movements, including for the following products:
a. Alcohol: including beer, wine, cider, and spirits
b. Tobacco products: including cigarettes, cigars, rolling tobacco, and chewing tobacco
c. Hydrocarbon fuels: including light fuels, heavy fuels, biofuels, and road fuels
To check if your goods face excise duty, you should refer to the relevant online tariff tool
(there are two versions, the UK Tariff and NI Tariff). For details on how to select and use the
correct online tariff tool, please refer here.
3. Import VAT
Goods sold between GB and NI may face import Value Added Tax (VAT). This should be
accounted for by the seller using the VAT return, as was the case previously. If the customer
uses the goods in the course of making taxable supplies, they are entitled to reclaim the VAT
as input VAT on their return.
There are a small number of exceptions to this such as where goods are subject to a special
customs procedure or Onward Supply procedure.
Where a customs procedure is used, the customer or importer will be liable to account for
the VAT.
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TSS User Guides: Payments – a step-by-step guide using TSS
Importers will need to select how to pay or account for the VAT when discharging goods from
the special procedure. If they are VAT registered, they will be able to use Postponed VAT
Accounting to account for the VAT on their VAT return.
Alternatively, where businesses are not VAT registered, they can use their duty deferment
account. Where an Onward Supply procedure is used, the final recipient in an EU member
state will account for the VAT.
You should also note that import VAT is not paid at the point of arrival in NI from GB. More
information on VAT is available in this guidance.
4. How do I determine what I need to pay for GB:NI goods
movements?
As already noted, you may need to pay duties on goods deemed ‘at risk’ of entering the EU
where a tariff is payable.
You can use certain options to mitigate paying tariffs on goods movements into NI. It is
highly recommended you consider these options to avoid paying more than you need to.
In summary, these options are as follows:
1. EU Common External Tariff is zero
If the EU’s Most Favoured Nation (MFN) rate is zero for the commodity code of your goods –
as set out in the EU Common External Tariff (CET) – you will not be required to pay any duty
for GB:NI goods movements. If you can claim this due to your commodity code (see below
for more details), this is the best option to use.
2. UK Trader Scheme
Goods moving from GB to NI can be declared not ‘at risk’ of entering the EU via the UK
Trader Scheme (UKTS) if they are intended for sale to or final use by end-consumers located
in the UK. No tariff will be required for these goods. This option may be most appropriate if
the end-consumer of your goods is known. However, to exercise this option you must be
authorised under the UKTS to do so. See HM Government guidance here.
3. Claim preference under EU-UK Trade and Co-operation Agreement
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TSS User Guides: Payments – a step-by-step guide using TSS
Goods that can be proved to be of UK origin under the EU-UK Trade and Co-operation
Agreement (TCA – the free trade deal between UK and EU) can claim preferential tariffs (or
zero tariffs) if moved directly from GB to NI.
4. Claim a waiver
If your goods movement is deemed ‘at risk’ of moving into the EU (i.e. Ireland), you can claim
a waiver on the duties, provided as ‘de minimis aid’ on the supplementary declaration. This
may be of particular use to both small traders and those who do not trade significantly with
NI.
If none of the above apply and your goods are ‘at risk’, you will be subject to the EU
Common External Tariff on your imported goods, as stated within the TCA, and be liable for
the associated duties. It is highly recommended that you read through this guidance for
more details on the four options above and how to claim them in the supplementary
declaration.
HMRC will calculate the total payment you are due to pay – including customs and excise
duties, as well as VAT – based on the information you submit in supplementary declaration.
Remember, it is a legal requirement to provide this information and traders who fail to
comply may face legal action. For GB-NI goods movements VAT is not charged as part of a
customs declaration – see this guidance for more details.
Within the supplementary declaration, you will be asked to provide the data fields below
which will be used to calculate duties. This data will be asked for at an ‘item’ level – an item
is a set of goods with the same commodity code within a consignment.
Data fields for the supplementary declaration
1. Commodity code (see box, right)
WHAT IS…
You will need to provide the commodity code for each type A commodity code classifies
of item you are moving. HMRC will use this code to identify goods for import and export
duties and other measures particular to that good. so that you can fill in customs
declarations and other
Certain items will have an EU tariff of zero and TSS and
paperwork and check if
HMRC will be aware that no duty is payable via the there’s duty or VAT to pay.
commodity code.
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TSS User Guides: Payments – a step-by-step guide using TSS
Please refer to government guidance on how to identify commodity codes for your goods.
2. Invoice amount/price
Where goods have a payable price, you should provide the amount charged for the item.
Where they do not, provide the ‘Customs Value’ before any additions or deductions to the
value are made. Please see this data guide for more details about this.
3. Preference field
This field is used to identify if goods are eligible for preferential tariffs.
Note that if you complete this field you will have to populate the ‘Country of Preferential
Origin’ field and add certain document codes. Please see this guidance for more details
4. NI Additional Information Codes
This field is used to declare that either:
• your goods are not ‘at risk’ – in which case, input the code NIREM
• you can claim a waiver on ‘at risk’ goods – in which case, input the code NIAID
Please review this data guide for more information about NI Additional Information Codes.
5. When should I make payment?
All goods movements fall into a HMRC Duty Deferment Period, which we describe as a
payment cycle. A payment cycle is determined by the date of the goods movement and the
types of payments you have been asked for, and is used to identify the deadlines for:
• supplementary declaration submission
• any associated payments (when applicable)
In general, declaration submission and payment is required by the 5th working day of the
month following goods movement (please see the first calendar below for exact dates for
the next 12 months). However, if your goods attract excise duty, then a different payment
cycle may apply (see below). Refer here for more details on what excise duty is and how to
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identify if your goods will attract it. For movements completed before 15 February 2021, TSS
will notify you when supplementary declarations and payments must be submitted.
Payment cycles:
Standard payment cycle: Applies to movements that do not attract excise duty (most
movements)
In general, submit supplementary declarations and any associated payment by the fifth
working day of the month following goods movement. This may vary in certain months.
Please see the following calendar, for the exact dates for submitting supplementary
declarations and making payments, for the next 12 months.
Date of movement Date for submission of supplementary declaration
and any associated payments
Pre 31 March 2021 Wed, 7 Apr 2021
1 to 30 April 2021 Fri, 7 May 2021
1 to 31 May 2021 Mon, 7 Jun 2021
1 to 30 June 2021 Wed, 7 Jul 2021
1 to 31 July 2021 Fri, 6 Aug 2021
1 to 31 August 2021 Tue, 7 Sep 2021
1 to 30 September 2021 Thu, 7 Oct 2021
1 to 31 October 2021 Fri, 5 Nov 2021
1 to 30 November 2021 Tue, 7 Dec 2021
1 to 31 December 2021 Fri, 7 Jan 2022
1 to 31 January 2022 Mon, 7 Feb 2022
1 to 28 February 2022 Wed, 7 Mar 2022
Excise payment cycle 1: Applies to goods that attract excise duty that are moved between
1st and 14th day of the month
In general, submit supplementary declarations and any associated payment by the fifth
working day after the 14th day of the same month of the goods movement. This may vary
in certain months. Please see the following calendar for the exact dates for submitting
supplementary declarations and making payments, for the next 12 months.
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Date of movement Date for submission of supplementary declaration
and any associated payments
1 to 14 April 2021 Wed, 21 Apr 2021
1 to 14 May 2021 Thu, 20 May 2021
1 to 14 June 2021 Mon, 21 Jun 2021
1 to 14 July 2021 Wed, 21 Jul 2021
1to 14 August 2021 Thu, 19 Aug 2021
1 to 14 September 2021 Tue, 21 Sep 2021
1 to 14 October 2021 Thu, 21 Oct 2021
1 to 14 November 2021 Fri, 19 Nov 2021
1 to 14 December 2021 Fri, 17 Dec 2021
1 to 14 January 2022 Thu, 20 Jan 2022
1 to 14 February 2022 Fri, 18 Feb 2022
Excise payment cycle 2: Applies to goods that attract excise duty that are moved between
15th day and the final day of the month
In general, submit supplementary declarations and any associated payment by the fifth
working day of the month following goods movement. This may vary in certain months.
Please see the following calendar, for the exact dates for submitting supplementary
declarations and making payments, for the next 12 months.
Date of movement Date for submission of supplementary declaration
and any associated payments
15 to 31 March 2021 Wed, 7 Apr 2021
15 to 30 April 2021 Fri, 7 May 2021
15 to 31 May 2021 Mon, 7 Jun 2021
15 to 30 June 2021 Wed, 7 Jul 2021
15 to 31 July 2021 Fri, 6 Aug 2021
15 to 31 August 2021 Tue, 7 Sep 2021
15 to 30 September 2021 Thu, 7 Oct 2021
15 to 31 October 2021 Fri, 5 Nov 2021
15 to 30 November 2021 Tue, 7 Dec 2021
15 to 31 December 2021 Fri, 7 Jan 2022
15 to 31 January 2022 Mon, 7 Feb 2022
15 to 28 February 2022 Wed, 7 Mar 2022
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If you are not compliant with the relevant deadline, HMRC may pursue you directly for
payment. This could result in HMRC charging interest on unpaid duties and/or HMRC
stopping you from moving goods before making payment.
If, after making payment, you observe that you have made an under- or over-payment for
any reason, including submitting a declaration with incorrect or incomplete data, you can
contact TSS for information on how to notify HMRC to correct this. Should TSS independently
recognise there has been an anomaly through our assurance processes, we will proactively
make contact with you.
6. How TSS supports payments
As already mentioned, the payments you will need to make WHAT IS…
for your goods movement will be calculated by TSS at the A Duty Deferment Account
supplementary declaration stage of the three-step allows an importer (or
declarations process. someone who represents
them on an ‘indirect basis’) to
At the moment, you will only be able to settle payments
make one payment a month
associated with your declarations using TSS’s Duty Deferment through direct debit instead
Account (DDA) (see box, right) on an ‘indirect basis’. of paying for individual
This means that every time you submit a supplementary consignments.
declaration, you must make a payment to TSS, which will then
give this money to HMRC on your behalf.
In the medium-term future you will be able to set up your own DDA through which you can
settle the payments that TSS calculates for you. More details about when this functionality
becomes available will be revealed shortly.
Large businesses (those with more than 250 employees) will only be able to use the TSS DDA
until 1 July 2021.
Small and medium-sized business (less than 250 employees) will be able to use TSS’s DDA
indefinitely.
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Making the payment – immediate future using TSS DDA
From 14 March, you will only be able to make payments to the TSS DDA online by card, using
one of the following card types:
• Mastercard or VISA Personal or Corporate Debit Cards issued in the UK/European
Economic Area (EEA)
• Mastercard or VISA Corporate Credit Cards issued in the UK/EEA and Rest of the
World
Bank transfers are not currently supported.
Making the payment – further afield using your own DDA
In future, you may wish to prepare to use your own DDA. You should take an informed
decision on whether to do so by considering the benefits and costs.
You will be able to defer payment around 10 days later in the month if you use your own DDA.
However, there are set-up costs associated with setting up a DDA, in particular for providing a
customs guarantee, and you will need to talk to your bank and/or an insurer / insurance
broker to find out the costs of doing so. To find out more details on how to apply for a
customs guarantee, please refer here
Please see the government guidance here for details on how to register for your own DDA.
Guidance will also be published soon about how to prepare to use your own DDA when
submitting declarations through the TSS portal.
7. Step-by-step guidance on settling payments using TSS
Please note that if it is determined that duties are payable, you must use TSS to make this
payment in accordance with its guidelines and payment calendar.
Step 1: Payments calculated after supplementary declaration completed
Once the supplementary declaration has been submitted, TSS processes the information
provided and verifies whether it is correct, calculating the payment that is due.
If the supplementary declaration is not completed correctly, TSS will email you asking you to
amend and re-submit the declaration.
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Once completed correctly, there are two possible outcomes:
a) The goods movement has no payment due
Verify this within the portal by:
• Clicking on ‘Declarations’ at the top of the TSS portal page
• Go into the ‘Supplementary Declarations (by consignment)’ section
• Find the declaration in the sub-section ’Closed SUP declarations’:
b) Payment is due on the goods movement
TSS will email you to notify you that your declarations require
payment (see box, right).
You can verify this and the amount you need to pay within the
portal by:
• Clicking on ‘Declarations’ at the top of the page
• Go to the section ‘Supplementary Declarations (by
consignment)’
• Find the declaration in the sub-section ‘Pending
Payment SUP declarations’.
• After clicking on the relevant declaration, find the tab
‘Duty Totals’ at the bottom of the page
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This displays a table with information on the payment required for each of your items.
The columns in the table can be explained as follows:
• Declaration Reference – identifies which declaration these payments sit under
• Duty – total customs duty payable
• Excise – total excise duty payable
• VAT – shows the total VAT for this entry
• Total – shows the total payment required across duty, excise and VAT
• State – shows whether the payment for this item has occurred or not
Click on the relevant row to get more details on the payments for that item:
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There are additional fields at this level: number, which provides a unique reference for the
specific duty total line, and the payment reference, which is used by TSS for internal
purposes.
Export this information by clicking the button to the left of ‘Duty Totals’ and selecting the
relevant option for what format you would like to export the data into.
To see how much payment is required on each item, you can also navigate to the
‘Declaration Goods’ tab, click on the relevant item, and scroll to the bottom of the page
and refer to the ‘Duty Lines’ tab. The Type Code will indicate what types of duties are
relevant for the item . For a comprehensive list on what each duty type code means,
please refer to the appendix.
It is highly recommended that if payment is due, you ensure that you have reviewed this
guidance, as it will cover a number of schemes and options that can reduce the payments
you have to make, and how to fill in your supplementary declaration to claim them. If you
think you are paying more than you need to, then please refer here for details on how to
re-edit your declaration.
Step 2: Initiating payment – two options
If you have duties or VAT to settle, you can initiate payment through one of two options:
• Option A: going to a centralised page that lists all your pending payments
• Option B: view payment required for a specific declaration within its consignment
page
Option A: view all pending payments
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• For Option A, start by clicking on the ‘Payments’ link at the top of the page:
• On the left-hand side, you can view declarations that are both pending payment and
have had payment completed
• To view the declarations you need to pay for, click the sub-section labelled
‘Declarations Pending Payment’
- This displays a list of supplementary declarations requiring payment – including the
duty, VAT and excise payments for each declaration
• Select the declarations you wish to pay for by clicking the check box to the left of the
relevant supplementary declaration:
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• This triggers a calculator below the declarations which adds up the total amount of
payment
• Use the ‘Cancel’ button to deselect any options or use the ‘Pay Now’ button to
proceed to payment (see screenshot, below)
Go to Step 3 on page 16 to see how to complete this payment.
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Option B: view payments for individual declarations
You can view the payment required for specific declarations within their consignment pages.
To do this:
• Click on ‘Declarations’ at the top of the TSS portal
• Go to the ‘Supplementary Declarations (by consignment)’ section on the left-hand
side of the page
• Click on the ‘Pending Payments SUP Declarations’ sub-section to show which
supplementary declaration requires payment
• Click on the relevant supplementary declaration and navigate to the bottom of the
page to see the payment summary page:
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Editing your supplementary declaration
It is highly recommended that where you have payment due, be sure to have reviewed this
guidance as it will cover a number of schemes and options available that can reduce the
payments you have to make. The guide also tells you how to amend supplementary
declaration to make use of these waivers and schemes.
If you have not used these options or you did not populate your supplementary declaration
correctly, you will need to return your declaration to draft mode.
• To do this, click on ‘Declarations’ at the top of the portal home page
• Find the ‘Supplementary Declarations (by consignment)’ section on the left-hand side
of the page
• Click on the ‘Pending Payments SUP Declarations’ sub-section to show which
supplementary declarations you wish to edit
• Click on the ‘Recall to Draft’ button in the Payment Summary section
• The declaration will be returned to draft and you will be able to edit fields again
• Once certain you have populated fields correctly to use the relevant scheme/option
to claim zero duties, submit the declaration by clicking ‘Submit’ at the bottom of the
consignment page
You can confirm you have used an option to pay zero duties by going back to the
‘Supplementary Declarations (by consignment)’ section and then finding the declaration in
the sub-section ’Closed SUP declarations’.
If you still need to pay duties, TSS will e-mail you to notify you that payment is due. At this
point, you may either choose to ‘Recall to Draft’ to re-edit your declaration or decide to
make a payment (see next step).
If the portal continues to show that you need to pay duties but you believe this is incorrect,
consult the TSS call centre for support on 0800 060 8888.
Please refer to our step-by-step guide here for a walkthrough of how to populate the SDI.
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Step 3: Making payment
Upon clicking ‘Pay Now’, you will reach a page where you can input your payment details.
The following fields must be populated:
• Card Number
• Expiry Date
• Security Code
After clicking Continue, you will need to provide the following information:
• Cardholder’s name
• Address
• Postcode
• Email
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Please remember, payments can only currently be made online by card using one of the
following card types:
• Mastercard or VISA Personal or Corporate Debit Cards issued in the UK/European
Economic Area (EEA)
• Mastercard or VISA Corporate Credit Cards issued in the UK/EEA and Rest of the
World
After submitting your payment details a ‘Payments Confirmation’ page will appear,
confirming which supplementary declarations you are paying for and how much you are
about to pay for each declaration.
Click the button ‘Make Payment’ to submit the payment, or click the button ‘Back’ to
withdraw from making payment.
Upon making payment, you will be returned to the Payments page and your declaration will
move into ‘Payment Received’ (See Screenshot below), provided there are no issues with
payment.
You can confirm this by:
• Clicking ‘Declarations’ at the top of the TSS portal page
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• Enter the section ‘Supplementary Declarations (by consignment)’
• Find the declaration in the sub-section ‘Final Processing SUP Declarations’
Note that the ‘Reconciliations SUP Declarations’ sub-section will be used by TSS for any
declarations that you need to amend after your declaration is completed. TSS will notify you
if this is the case.
After payment, your declaration will move to final processing (and can be found in the sub-
section ‘Final Processing SUP Declarations’)
Once the processing of your payment has been completed, you can check that your
declaration has closed and that no further action is required by:
• Clicking on ‘Declarations’ at the top of the page
• Enter the section ‘Supplementary Declarations (by consignment)’
• Find the sub-section ‘Closed SUP Declarations’ (see screenshot, next page)
• To export information about any declaration payment, navigate to the relevant
consignment page and click on the button to the left of ‘Duty Totals’ to export to a
format of your choice.
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8. I need to know more
Fear not, help is at hand.
For queries on payments, you can consult the TSS call centre for support on 0800 060 8888.
There’s a comprehensive set of guides on supplementary declarations available on NICTA for
you to download and read:
• Data requirements
• Preparation steps
• Step-by-step User Guide
• User guide to tariffs on goods movements into NI
• Recording of the ‘Supplementary declaration demo’
• Recording of the ‘Tariff on goods movements into NI’ webinar
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9. Appendix: Explanation of Type Code
This Appendix contains an explanation of the meaning of each type code in the ‘Duty Lines’
tab. This is a code that will indicate the type of duty to be paid for your item and that will be
displayed in the ‘Duty Lines’ tab on the relevant page for your item, in the supplementary
declaration.
You can find more information on the tax types and tariff measures which apply to your
commodity code, by searching for your commodity code in the relevant Tariff Tool. You can
use the section ‘Navigating the Online Tariff Tool’, in this guide, for further details on how to
navigate the Tariff Tool.
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
A00 Customs duties
A20 Additional duties
A30 Definitive antidumping duties (ADD)
A35 Provisional antidumping duties (ADD)
A40 Definitive countervailing duties
A45 Provisional countervailing duties
A50 (NIP) Customs duties
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
A70 (NIP) Additional duties
A80 (NIP) Definitive antidumping duties (ADD)
A85 (NIP) Provisional antidumping duties (ADD)
A90 (NIP) Definitive countervailing duties
A95 (NIP) Provisional countervailing duties
B00 Value Added Tax (VAT)
B05 (NIP) Value Added Tax (VAT)
Beer made in UK (standard rate, that is, annual production more than
407
60,000 hectolitres)
411 Wine [sparkling], of fresh grape, 8.5% vol. and above, but not exceeding
15% vol.
412 Wine [sparkling], of fresh grape, exceeding 5.5% vol. but less than 8.5%
vol.
413 Wine [still], exceeding 5.5% vol. but not exceeding 15% vol.
415 Wine [still or sparkling], exceeding 15% vol. but not exceeding 22% vol.
419 Wine [still or sparkling], exceeding 22% vol.
421 Made-wine [sparkling], exceeding 8.5% vol. but not exceeding 15% vol.
422 Made-wine [sparkling], exceeding 5.5% vol. but less than 8.5% vol.
423 Made-wine [still], exceeding 5.5% vol. but not exceeding 15% vol.
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
425 Made-wine [still or sparkling], exceeding 15% vol. but not exceeding 22%
vol.
429 Made-wine [still or sparkling], exceeding 22% vol.
431 Low alcohol beverage of less than 1.2% vol.
433 Wine, spirit-based beverage exceeding 1.2% vol., but not exceeding 4%
vol.
435 Wine, spirit-based beverage exceeding 4% vol., but not exceeding 5.5%
vol.
438 Spirit-based beverages exceeding, 1.2% vol. but not exceeding 8% vol.
440 Beer made in UK – small brewery beer eligible to reduced rates (variable
rate, that is, annual production more than 5,000 hectolitres but not
exceeding for 60,000 hectolitres)
441 Imported beer – small brewery beer eligible to reduced rates (variable
rate, that is, annual production more than 5,000 hectolitres but not
exceeding for 60,000 hectolitres)
442 Beer made in UK – small brewery beer eligible to reduced rates (variable
rate, that is, annual production no more than 5,000 hectolitres)
443 Imported beer – small brewery beer eligible to reduced rates (variable
rate, that is, annual production no more than 5,000 hectolitres)
444 Beer made in UK – reduced rate of general beer duty (applies to beer
exceeding 1.2% above but not exceeding 2.8% above)
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
445 Beer made in UK – high strength beer duty (applies to beer exceeding
7.5% above - general beer duty is also due on all UK produced high
strength beer)
446 Imported beer – reduced rate of general beer duty (applies to beer
exceeding 1.2% above but not exceeding 2.8% above)
447 Imported beer – high strength beer duty (applies to beer exceeding 7.5%
above - general beer duty is also due on all imported high strength beer)
451 Spirits other than UK produced whisky
461 UK produced Whisky - wholly malt
462 UK produced Whisky - wholly grain
463 UK produced Whisky - blended
473 Beer based beverage exceeding 1.2% vol.
481 Cider and Perry [sparkling], made in UK or imported, exceeding 1.2% but
not exceeding 5.5%
Cider and Perry [still], made in the UK or imported, exceeding 1.2% but
not exceeding 7.5%
483 Cider and Perry [still], made in the UK or imported exceeding 7.5% but
not exceeding than 8.5%
485 Cider and Perry [sparkling], made in the UK or imported exceeding 5.5%
but not exceeding 8.5%
487 Cider and Perry [still], made in the UK or imported exceeding 6.9% but
not exceeding 7.5%
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
511 Light oil (unmarked) – aviation gasoline (including light oil aviation
turbine fuel)
520 Light oil (unmarked) – other unrebated light oil
521 Light oil, furnace fuel
522 Light oil, unleaded fuel
540 Heavy oil – other (unmarked) heavy oil (other than kerosene) intended
for use as heating fuel, or as fuel for an engine; which would otherwise
be eligible for a full rebate
541 Heavy oil (unmarked; including Diesel Engine Road Vehicle (DERV) or
road fuel extender and unmarked kerosene or unmarked gas oil for
which no marking waiver has been granted
542 Heavy oil kerosene to be used as motor fuel off road or in an excepted
vehicle
551 Heavy Oil kerosene (marked/unmarked under marking waiver, including
heavy oil aviation turbine fuel) to be used other than as motor fuel off-
road or in an excepted vehicle
556 Heavy gas oil (marked/unmarked under marking waiver)
561 Heavy oil, Fuel oil (unmarked)
570 Heavy oil, other (unmarked)
571 Biodiesel to be used as motor fuel off road or in an excepted vehicle
572 Biodiesel blended with kerosene for use as heating fuel
589 Biodiesel
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OFFICIALTSS User Guides: Payments – a step-by-step guide using TSS
Tax Type Code Description
STA (NIP) The value of subsidy applied to the goods item. This will not be required
to be covered or paid by the trader.
591 Road fuel gases – natural gas including biogas
592 Road fuel gases – other than natural gas, e.g. LPG
595 Bioethanol
611 Cigarettes
615 Cigars
619 Hand rolling tobacco
623 Smoking tobacco - other
627 Chewing tobacco
99A Solid fuels i.e. coal and lignite, coke and semi-coke of coal or lignite, and
petroleum coke
99B Any petroleum gas, or other gaseous hydrocarbon supplied in a liquid
state
99C Gas supplied by a gas utility or any gas supplied in a gaseous state that is
of a kind supplied by a gas utility in Great Britain
99D Electricity
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