Trader Support Service (TSS)
Free Government-Funded Customs Help for GB–Northern Ireland Trade
Moving goods between Great Britain and Northern Ireland involves unique customs requirements under the Windsor Framework. The Trader Support Service (TSS) is a free, government-funded service designed to help businesses of all sizes navigate these requirements — at no cost to the trader.
What Is the Trader Support Service?
The Trader Support Service is a HMRC-backed programme that provides free practical support to businesses moving goods between Great Britain and Northern Ireland. It offers guidance, helpline assistance, webinars, and direct assistance with customs declarations for qualifying movements. The service is fully funded by the UK government and available to businesses of any size.
Official detail on TSS and the Windsor Framework is available via the GOV.UK collection: Windsor Framework — Further Detail and Publications.
UKIMS — Replacing the UK Trader Scheme from 30 September 2023
The UK Internal Market Scheme (UKIMS) replaced the UK Trader Scheme (UKTS) from 30 September 2023. UKIMS is the authorisation that allows eligible businesses to use the simplified customs procedures available under the Windsor Framework, including the green lane for “not at risk” goods.
To be eligible for UKIMS, businesses must:
- Be established in the UK
- Move goods for sale to end consumers in Northern Ireland
- Commit to comply with UKIMS conditions
- Register with HMRC for UKIMS authorisation
The Green Lane — Full Implementation from 30 September 2024
The full green lane became operational on 30 September 2024. UKIMS-authorised traders moving goods “not at risk” of entering the EU can use the green lane, which provides a significantly simplified process compared to standard customs procedures. This means reduced paperwork, no requirement to pay EU tariffs on qualifying goods, and faster movement of goods.
Customs Duty Waiver — Up to €275,000
Businesses moving commercial goods from GB to NI that are “at risk” of entering the EU may be eligible for the Customs Duty Waiver. The maximum waiver under the de minimis framework is €275,000 over a rolling three-year period. This provides a critical safety net for smaller businesses who do not qualify for the green lane but whose goods would otherwise attract EU tariffs.
Veterinary Medicines — New Arrangements from 1 January 2026
From 1 January 2026, new arrangements for veterinary medicines moving from Great Britain to Northern Ireland came into force. These arrangements address longstanding concerns from the Northern Ireland veterinary sector and provide more streamlined pathways for the supply of vet medicines to Northern Ireland. Businesses dealing in veterinary products should review the updated guidance on GOV.UK to ensure compliance.
What Does TSS Offer?
- Free customs declarations — TSS can complete Entry in Declarant’s Records (EIDR) and simplified declarations on behalf of traders
- 24/7 helpline — dedicated support line for GB-NI trade queries
- Training and webinars — regular online sessions covering Windsor Framework updates
- Personalised guidance — tailored support for businesses based on their specific trade profile
- UKIMS registration support — help applying for UKIMS authorisation
Expert Windsor Framework Advisors
Navigating the Windsor Framework is complex, particularly for businesses that trade across multiple categories of goods. Our specialist Windsor Framework advisors can provide tailored compliance support, and our team at NI customs support offers end-to-end solutions for GB-NI trade.
FAQ — Frequently Asked Questions
Is the Trader Support Service really free?
Yes. TSS is fully funded by the UK government. There is no charge to traders for registering with TSS or for the customs declaration support it provides.
What is the difference between UKIMS and the old UK Trader Scheme?
UKIMS replaced UKTS from 30 September 2023 and is the authorisation required to use the Windsor Framework green lane. UKIMS has broader eligibility criteria and supports the full green lane that became operational from 30 September 2024.
What goods qualify for the green lane?
Goods moving from GB to NI that are “not at risk” of entering the EU — generally goods sold to end consumers in Northern Ireland by UKIMS-authorised traders — qualify for the green lane and simplified procedures.
Can my business claim the Customs Duty Waiver?
Businesses moving commercial goods “at risk” of entering the EU may claim the Customs Duty Waiver up to €275,000 over three years. The waiver is subject to de minimis state aid rules and cannot be combined with other state aid for the same goods.
Need Help with GB–Northern Ireland Trade?
Our customs specialists provide end-to-end Windsor Framework compliance support for businesses of all sizes.
Need expert help? Explore our customs clearance services. Our team of specialists will guide you through the entire process efficiently and in full compliance.
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