What is HMRC TRE?
TRE — Trade Reporting and Extracting — is HMRC's new free online service that gives UK importers and exporters direct access to their full customs declaration history. It replaces the paid Customs Declaration Service Management Support System (CDS MSS) and the legacy CHIEF data request processes.
TRE is accessible using your existing Government Gateway login and EORI number. There is no subscription fee, no contract required, and no separate application process beyond CDS registration.
All existing CDS MSS contracts expire on 31 March 2026. After this date, TRE is the only HMRC-provided route to free customs data. Businesses that have not transitioned will lose access to their CDS data feeds with no fallback.
What data does TRE provide?
TRE provides access to four standard report types covering import and export declarations from both CHIEF and CDS. Each covers a different level of detail:
Import Header
One row per import declaration. Contains MRN, acceptance date, EORI, procedure code, customs value, total duty and VAT.
MRN · Date · EORI · Procedure Code · Customs Value · Duty · VAT
Import Item
One row per commodity line. Contains item-level detail including HS code, goods description, origin country, quantity and net mass.
MRN · Item No. · Commodity Code · Description · Origin · Quantity
Tax Lines
Detailed duty and tax breakdown per declaration. Shows the specific duty type codes and exact amounts charged for each tax.
MRN · Tax Type · Duty Amount · VAT Amount · Payment Method
Export
Export declarations and movements. Contains destination country, commodity code, declared value and export MRN for cross-referencing.
MRN · Export Date · Destination · Commodity · Declared Value
The HC Customs TRE import tool automatically detects column names from all four report types. Upload any TRE CSV and it will be mapped correctly — no reformatting required.
How to access TRE
You will need a Government Gateway account with CDS enrolled and a valid EORI number. The process takes around 10–15 minutes for a first-time user.
Log in to Government Gateway
Visit gov.uk and sign in to your business tax account. If you do not have a Government Gateway account, create one at gateway.gov.uk — you will need your business UTR or company registration number.
Ensure CDS enrolment
Your account must be enrolled in the Customs Declaration Service. If not yet enrolled, apply at gov.uk/guidance/get-access-to-the-customs-declaration-service. Approval is typically granted within 5 working days.
Navigate to TRE
Search for "Trade Reporting and Extracting" in your HMRC services, or access it directly under Customs services in your business tax account dashboard.
Select report type and date range
Choose from Import Header, Import Item, Tax Lines, or Export. Select your date range — we recommend requesting at least 4 years to cover your full HMRC audit window.
Download your CSV
Submit the request. Larger date ranges may take up to 48 hours to prepare. Download the CSV or Excel file when it is ready.
Import into HC Customs
Upload your downloaded file to HC Customs at compliance.hc-customs.com/dashboard/tre-import. We import every declaration and immediately run duty anomaly detection, FTA preference scanning, and audit readiness scoring.
What you can do with TRE data
Raw TRE data is a starting point, not a compliance solution. A CSV of declarations tells you what was declared — it does not tell you whether duty was correctly calculated, whether FTA preferences were applied, or whether documentation is audit-ready. Here is what each use case requires:
The 4-year HMRC audit window
Under HMRC Notice 12A, HMRC can raise an assessment for under-declared customs duty or VAT at importation for up to 4 years after the date of acceptance of the declaration. For IP/OP (Inward/Outward Processing) entries — procedure codes 51xx and 54xx — records must be retained for 4 years from the date of discharge of the authorisation.
This means a TRE export covering 4 years of import history represents your entire current liability window. Every declaration in that file should have verifiable supporting documentation.
C285 claims for overpaid duty (re-export drawback, missed preferences) must be submitted within 3 years of the export date (drawback) or original import date (missed preference). Use your TRE data to identify claimable declarations before these deadlines pass.
TRE + HC Customs integration
HC Customs is built to convert raw TRE data into a compliance-ready evidence base. Here is what happens from the moment you upload your TRE CSV:
Automatic TRE CSV import
Drag-and-drop upload at /dashboard/tre-import. HC Customs detects all TRE column formats automatically and imports every declaration into your compliance dashboard. No reformatting required. Upserts by MRN — safe to re-upload without duplicating.
Duty anomaly detection
Every imported declaration is analysed for its effective duty rate (total duty ÷ customs value). Declarations with rates significantly above your portfolio median are flagged in the Reconciliation page as potential overpayment candidates.
FTA missed preference scanning
TRE data is scanned against a database of UK FTA partner countries. Declarations from countries covered by UK FTAs (Japan, Canada, Australia, Turkey, etc.) where full MFN duty was charged are flagged with estimated C285 recovery values.
Audit defence evidence packs
For every MRN in your TRE data, HC Customs generates an HMRC-aligned audit readiness score, tracks which supporting documents are on file, and produces a one-click PDF evidence pack with retention deadlines.
TRE readiness score
A live checklist in the Audit Defence section tracks your March 2026 readiness across five dimensions: declarations imported, TRE data loaded, overpayments scanned, documents uploaded, and IP/OP obligations cleared.
CDS reconciliation
TRE data is cross-referenced against your live HMRC CDS connection (where authorised) to identify discrepancies between what you declared and what HMRC recorded — with a structured explanation and audit trail.
Ready to turn your TRE data into compliance?
Upload your TRE CSV and get a duty recovery analysis, audit readiness score, and C285 opportunities in under 2 minutes. 30-day free trial, no credit card.