If your business relies on customs declaration data for compliance monitoring, post-clearance audits, or internal reporting, a significant change is coming that demands your attention. From 31 March 2026, HMRC’s Trade Reporting and Extracting (TRE) service becomes the sole route for accessing official customs declaration data, as all existing Management Support System (MSS) and CDS report contracts expire on that date.
The good news is that this transition is not just a system swap — it is a genuine improvement to how traders and brokers can access their own data.
What is the TRE Service?
The TRE service is HMRC’s new self-service platform for accessing customs declaration reports, covering both CHIEF and CDS data. Rather than relying on contracted report arrangements that have historically cost businesses up to £960 per year plus VAT, TRE is entirely free to use and accessible directly through the Government Gateway. Reports are delivered on-demand and typically available within 48 hours of request, giving businesses faster, more flexible access to the data they need without ongoing subscription costs.
For customs teams managing compliance obligations, this represents a meaningful shift: from a structured contract model to an agile, self-service approach that puts data access in your hands whenever you need it.
Why This Matters for Compliance and Audits
Access to accurate, up-to-date customs declaration data is not a back-office luxury — it is central to maintaining compliance. Businesses use declaration data to reconcile import and export activity, identify discrepancies before HMRC does, prepare for post-clearance audits, and monitor duty and VAT positions across reporting periods.
With MSS and CDS report contracts expiring on 31 March 2026, any business that has not transitioned to TRE by that date will face a gap in data access at precisely the moment they may need it most. HMRC’s guidance is clear: businesses must begin familiarising themselves with TRE now, not in the weeks immediately before the deadline.
What You Need to Do
The transition itself is straightforward, but preparation is key. Ensure that the relevant people in your organisation have Government Gateway access with the appropriate permissions to use the TRE service. If you currently receive reports through a third-party contract, identify who in your business will take ownership of the new self-service process and ensure they understand the report types available, including the distinction between CHIEF and CDS datasets.
It is also worth auditing how your business currently uses customs data — which reports are pulled, how frequently, and for what purpose — so you can replicate that workflow through TRE without disruption. Where reports feed into post-clearance audit preparation or management reporting, build TRE access into those processes well ahead of March.
Filing Declarations with Customs Declarations UK
Alongside strong data access through TRE, clean and accurate declaration filing remains the foundation of any compliant customs operation. The Customs Declarations UK platform provides a guided, validated pathway for submitting both import declarations to HMRC’s Customs Declaration Service and safety and security ENS filings, ensuring the underlying data that TRE reports on is accurate from the outset.
Within the platform, importers and brokers benefit from real-time compliance checks that flag missing or inconsistent information before submission reaches HMRC, wizard-based workflows that simplify even complex entries, and secure archiving of all declaration data for the statutory six-year retention period. Because TRE reporting is only as useful as the declarations underpinning it, filing through a validated platform like Customs Declarations UK directly strengthens the integrity of the data you will later retrieve and rely on for audit and compliance purposes.
For businesses managing high volumes of CDS and ENS submissions, the combination of disciplined declaration filing through Customs Declarations UK and timely data retrieval through TRE creates a robust, end-to-end compliance framework that is audit-ready at any point.
Act Now, Not in March
The March 31 deadline may feel distant, but the businesses best positioned for this transition will be those that test TRE access, understand its report formats, and integrate it into their compliance workflows well in advance. HMRC will not extend MSS and CDS contracts beyond the expiry date, making early adoption the only reliable strategy.
Visit HMRC’s guidance on the TRE service through GOV.UK, and ensure your declaration filing process is equally well-governed by using the Customs Declarations UK platform for compliant, validated submissions that give your reporting a clean and consistent data foundation.
