HMRC UpdateApril 2026

HMRC TRE is Live.
Here is What It Means
for Your Business.

The Trade Reporting and Extracting Service gives UK importers and exporters free, on-demand access to their customs declaration data. MyCustomsInfo\u00ae turns that raw data into compliance action, duty recovery and audit evidence.

API access is on the roadmap for 2026. TRE currently requires manual data download via Government Gateway. MyCustomsInfo\u00ae is monitoring HMRC's integration roadmap and will connect automatically when the API launches. All platform clients will be notified the moment this goes live.

What is HMRC TRE?

The Trade Reporting and Extracting Service (TRE) is HMRC's new online platform, launched in 2025. It gives UK importers and exporters direct access to their own customs declaration data, free of charge and on demand, without needing to submit a formal data request or pay a third-party provider for reports.

TRE replaces the old Management Support System (MSS) and the manual CDS data request process. You log in via Government Gateway and download your declaration data whenever you need it.

What TRE replaces

Management Support System (MSS)

The legacy system required formal written requests and often involved third-party subscription costs. Reports were not real-time. TRE supersedes this entirely.

What TRE delivers

On-Demand Declaration Data

Access your imports, exports, CHIEF and CDS records directly. No forms, no fees, no waiting for a scheduled monthly report.

TRE vs MSS: What Has Changed?

If your business previously used the Management Support System or paid a customs agent for monthly data reports, the change is significant. TRE removes cost and removes delay from a process that was previously a barrier to good compliance practice.

FeatureOld MSSNew TRE
CostSubscription fees or third-party chargesFree via Government Gateway
Access methodFormal written request to HMRCSelf-service online portal
Report timingFixed monthly schedule, not on demandOn demand, ready within 48 hours
Data systems coveredCDS onlyBoth CHIEF and CDS combined
Third-party accessManaged via HMRC processSelf-managed directly in the portal
API availability\u2715Planned 2026
Download formatsLimitedCSV and Excel

What Data Can You Access Through TRE?

Reports are generated on request and are typically ready within 48 hours. Coverage spans both legacy CHIEF declarations and current CDS activity, giving you a unified view of your import and export history.

Report TypeWhat It ContainsFormatAvailable
Import Header ReportFull declaration summary per import entry, including EORI, port, date and procedure codesCSV / Excel\u2713
Import Item ReportLine-level commodity code, quantity, country of origin and statistical value dataCSV / Excel\u2713
Tax Lines ReportDuty, VAT and other charges paid per entry, broken down by tax typeCSV / Excel\u2713
Export ReportExport declarations from both CHIEF and CDS, including commodity and destination dataCSV / Excel\u2713
Monthly Declaration SummaryAggregated monthly totals across all EORI-linked activityCSV / Excel\u2713

MyCustomsInfo\u00ae context: Once you have downloaded your TRE data and uploaded it into the platform, MCI analyses every line automatically for classification errors, missed duty relief, FTA eligibility and overpayments. What HMRC gives you as a spreadsheet, MCI converts into a prioritised action list.

Five Reasons TRE Matters for Your Business

TRE is not just an administrative change. It removes the practical barriers that prevented many SMEs from reviewing their own declaration data with any regularity. These are the five changes that have a direct commercial impact.

01

Zero Cost

No subscription, no per-report charge. If you have a valid EORI and a CDS registration, TRE costs nothing to use.

02

On Your Schedule

Request reports when you need them, not when HMRC schedules them. Monthly, quarterly or ad-hoc review is now within your control.

03

CHIEF and CDS in One Place

A single view of your declaration history across both legacy and current systems. No more gaps in older data.

04

You Control Access

Authorise your agent, broker or MyCustomsInfo® as a third party directly in the portal. Remove access at any time.

05

Audit Readiness

Regular access to your own declaration data means you can identify and resolve errors before HMRC does it for you.

How to Register and Access TRE

Access requires three things: a valid EORI number, an active CDS registration and a Government Gateway login. If your business is already submitting declarations through CDS, you likely have all three in place already.

1

Confirm your EORI number is active and linked

Your Economic Operator Registration and Identification number must be linked to your Government Gateway account. Use the HMRC EORI checker if you are unsure of your current status.

Takes 5 minutes if already registered
2

Register for the Customs Declaration Service (CDS)

If you have not yet enrolled in CDS via Government Gateway, this must be completed first. CDS registration is a prerequisite for TRE access and typically takes 5 to 10 working days to process.

Allow 10 working days if not yet registered
3

Log in and navigate to Trade Reporting and Extracting Service

Inside your CDS account, locate the Trade Reporting and Extracting Service. From there you can request reports, set up email alerts for when reports are ready and manage third-party access permissions.

4

Authorise MyCustomsInfo® as a third party

Grant MyCustomsInfo® permission to retrieve TRE reports on your behalf. Once you have downloaded a report and uploaded it to the platform, MCI analyses it automatically for errors, missed reclaims and compliance gaps.

Recommended for platform clients

No API yet. TRE currently requires manual download via the Government Gateway portal. HMRC has indicated API access is planned for 2026. MyCustomsInfo\u00ae will integrate automatically when this becomes available. All clients will be notified when the connection goes live.

Who Benefits Most from TRE?

TRE has practical value across every type of UK trading business. The level of benefit depends on import and export volumes and the regularity of declaration activity. Here is what it means by business type.

SME Importers and Exporters

  • First-time access to your own declaration history without third-party cost
  • Identify overpaid duty without a consultant review
  • Evidence of compliance for supplier and lender due diligence
  • Prepare for HMRC audit without external support

Customs Agents and Brokers

  • Access client data directly with third-party authorisation
  • Run compliance checks across multiple clients more efficiently
  • Build audit evidence packs without manual data requests
  • Identify duty reclaim opportunities as a value-add service

Finance and Compliance Teams

  • Reconcile customs duty costs against accounts payable records
  • Identify unexplained duty charges before period-end close
  • Support internal audit and regulatory reporting requirements
  • Build a documented compliance trail for board and auditors

Enterprise and Multinational

  • Centralise UK declaration data across multiple EORI numbers
  • Feed TRE data into existing ERP and compliance systems
  • Monitor classification consistency across high-volume entries
  • Support AEO and customs authorisation evidence requirements

Frequently Asked Questions

Common questions from UK importers and exporters about the Trade Reporting and Extracting Service.

TRE is accessed through your existing Customs Declaration Service account via Government Gateway. There is no separate registration for TRE itself. If you are already registered for CDS with a linked EORI number, you can access TRE immediately. If you have not yet registered for CDS, that step is required first and typically takes 5 to 10 working days.
TRE includes data from both CHIEF (the legacy declarations system) and CDS (the current system). This means you can access historical declaration data from before the CDS migration, which was not previously available on demand. The precise historical depth available depends on HMRC’s data retention policy, but coverage spans both systems, making it the most complete view of your UK declaration history that has ever been available to traders directly.
Yes. TRE includes a third-party access management tool within the portal. You can authorise your customs agent, broker or MyCustomsInfo® to retrieve reports on your behalf. You retain full control and can remove access at any time. This is the recommended approach if you want an automated or regular review process without manually downloading data yourself.
The CSV and Excel files from TRE contain your raw declaration data. On their own, they tell you what happened. To understand what it means commercially and from a compliance perspective, you need to analyse the data. MyCustomsInfo® accepts TRE data uploads directly and runs automated checks for classification errors, missed duty relief, FTA eligibility, overpaid VAT and inconsistencies that indicate a potential HMRC compliance risk. What TRE provides as a spreadsheet, MCI converts into a prioritised action list with potential recovery values attached.
Not at launch. TRE does not currently offer an API connection. Data must be downloaded manually via Government Gateway and then uploaded into MyCustomsInfo®. HMRC has indicated that API access is planned for 2026. MyCustomsInfo® will build this integration as soon as the API is available and all platform clients will be notified when the direct connection goes live. Until then, the upload workflow takes under two minutes and can be delegated to your customs agent or MCI team contact.
TRE is an HMRC-operated platform accessed via Government Gateway, which uses multi-factor authentication. Only users with explicit authorisation under your Government Gateway account can access your data. Third-party access is controlled directly by you within the TRE portal. When you upload TRE data to MyCustomsInfo®, it is stored in a dedicated, isolated data environment unique to your account. MyCustomsInfo® operates a strict per-client data isolation architecture, meaning your data is never accessible to other platform users under any circumstances.
HMRC compliance checks increasingly focus on declared commodity codes, customs values and the correct application of procedure codes and duty relief. TRE gives you access to exactly the data HMRC would use during a check. Reviewing your own TRE data proactively, particularly when combined with the automated analysis in MyCustomsInfo®, allows you to identify and correct issues before HMRC raises them. A voluntary disclosure to HMRC is always treated more favourably than an error discovered during a formal audit.

TRE Gives You the Data. MyCustomsInfo\u00ae Turns It Into Action.

Raw declaration data tells you what happened. The platform tells you what it cost you, what you can recover and what to fix before HMRC finds it first.

Error Detection

Flags classification errors, valuation discrepancies and procedural code mismatches across your TRE import history before they become HMRC audit findings.

Duty Recovery

Identifies overpaid duty, missed relief claims and VAT discrepancies. Surfaces reclaim opportunities with estimated recovery values attached to each finding.

FTA and Rules of Origin

Maps your commodity codes against Free Trade Agreement eligibility. Tells you where you paid full duty when preference was available to claim.

Audit Trail and Evidence

Builds a structured compliance audit trail from your TRE data. Ready for internal review, HMRC correspondence or AEO evidence pack requirements.

CBAM Monitoring

Cross-references import declarations against CBAM-covered commodity codes. Flags embedded carbon reporting obligations arising from your TRE data.

Continuous Monitoring

Rather than a one-off review, MCI monitors each new TRE upload against your historic baseline. Alerts you to changes in declaration patterns that indicate risk.


MyCustomsInfo\u00ae accepts TRE data uploads directly. Third-party authorisation via TRE means the data flow can be fully delegated. No manual reconciliation, no spreadsheet building.

See the Platform

Need Help Getting Started with TRE?

If you need assistance registering for CDS, accessing TRE for the first time or setting up third-party access so MyCustomsInfo\u00ae can work with your data automatically, the team is here to help.

We also offer a complimentary declaration health check for new clients using their first TRE data download. Contact us to find out what your data contains.

US Regulatory Notice. MyCustomsInfo® is an independent compliance auditor. It does not conduct customs business as defined under 19 U.S.C. §1641. The specific tariff classification to be applied to any entry of merchandise is to be determined by a licensed Customhouse broker. MyCustomsInfo® output does not constitute entry preparation, classification advice, or customs broker services. Preparation and filing of Post-Entry Amendments, Post-Summary Corrections, protests, and drawback claims must be performed by a licensed customs broker. US broker records are held in US AWS regions in compliance with 19 C.F.R. §111.23. Primary authority: CBP HQ H272798 (January 2017). Supporting authority: CBP HQ H350722 (January 2026).

Ask Piers, our AI assistant