HMRC TRE Data: How to Access and Use Your Trader Records Extract

What Is HMRC TRE Data?

The HMRC Trader Records Extract (TRE) is an official report from HMRC that provides a complete, line-level history of your customs declarations submitted through the Customs Declaration Service (CDS). It covers every import and export declaration line linked to your EORI number.

TRE replaced the older MSS (Monthly Statistical Statements). Unlike MSS, which was summary-level, TRE delivers detailed, declaration-by-declaration data, mapping directly to the CDS declaration structure.

What Data Does the TRE Contain?

A TRE file is typically delivered as CSV or similar tabular format, where each row represents a single declaration line. It includes both header-level and item-level data, such as:

• Movement Reference Number (MRN)
• 10-digit commodity codes
• Customs value (GBP)
• Duty and VAT amounts
• Country of origin and dispatch
• Preference codes and rates
• Customs Procedure Codes (CPCs)
• Declaration dates
• EORI of declarant and importer
• Supplementary units

Medium-sized importers may see 5,000–50,000 lines over two years; large importers can have millions.

TRE vs MSS vs CDS

• MSS (Monthly Statistical Statements): Legacy, summary-level customs data. Now replaced by TRE.
• CDS data: Individual declarations visible in the CDS dashboard.
• TRE: Aggregated, downloadable dataset of your full CDS declaration history, with line-level detail.

TRE brings all your CDS records into one structured file, enabling large-scale analysis and audit.

How to Request Your TRE from HMRC

To request TRE data, you need an HMRC Government Gateway account linked to your EORI.

Step-by-step

1. Log in to your HMRC Government Gateway account.
2. Go to the customs services section.
3. Select “Request trade data” (or contact HMRC’s Tariff Classification Service if directed).
4. Specify the period required (typically up to 2–3 years of history).
5. HMRC generates the report and makes it available for download, usually within 5–10 working days.

Third-party access

You can authorise a third party (e.g. customs agent, accountant, or a platform like BorderAudit) via HMRC’s standard agent authorisation process in Government Gateway. Once authorised, they can request and retrieve TRE on your behalf.

BorderAudit automates this retrieval so you don’t miss the download window.

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The 30-Day Expiry Window

TRE reports are only available for 30 days from the date HMRC generates them. After that, the file is deleted and must be re-requested, adding another 5–10 working days.

Many importers lose data by missing this window. Automated tools like BorderAudit connect to Government Gateway and download TRE files as soon as they appear, preventing data loss.

Using TRE Data for Customs Audit

With full TRE data, you can run a comprehensive post-clearance audit across your entire declaration history.

1. Classification Review

• Compare declared commodity codes with the UK Trade Tariff.
• Identify inconsistent coding for the same product.
• Spot cases where a higher-duty code has been used instead of the correct one.

2. Valuation Analysis

• Reconcile customs values with commercial invoices.
• Check for non-dutiable charges incorrectly included.
• Identify missing dutiable additions (e.g. assists, royalties).

3. Origin and Preference Review

• Calculate your preference utilisation rate.
• Find shipments that qualified for preferential duty but were declared at full duty.
• Example: BorderAudit’s analysis of UK textile imports found a 53% preference utilisation gap.