What is TRE and How to Use Your HMRC Trade Data

A plain-English guide to HMRC's Trade Reporting and Extracting (TRE) service — what the data contains, how to access it for free, and how to use it to understand your import costs and patterns.

What is TRE?

TRE stands for Trade Reporting and Extracting. It is a new, free data service from HMRC that replaces the old paid MSS (Management Support System) and CDS report subscription models.

In plain terms: it is your customs data. Every time a declaration is submitted through CDS (or previously CHIEF) against your EORI number, a record is created. TRE is how you get that data out in bulk.

This data is valuable for several reasons. It lets you reconcile what was declared at the border against your own procurement and shipping records. It helps you understand your duty spend by commodity, supplier, or country. And it can flag discrepancies — goods declared under the wrong commodity code, incorrect values, or missing preference claims — that may be costing you money.

What data does TRE contain?

A TRE export typically includes, for each declaration:

• Declaration reference number (MRN — Movement Reference Number)
• Date of acceptance
• Importer and declarant EORI numbers
• Commodity codes declared
• Customs procedure codes
• Country of origin and country of dispatch
• Customs value
• Duty calculated and paid (or deferred)
• Import VAT amount
• Port of entry
• Consignor name and address
• Any licences or certificates attached

The exact columns vary depending on how the extract is generated and which system (CDS or legacy CHIEF) the declarations were submitted through.

How to access your TRE data

TRE data is free and accessible through HMRC's systems. Key features include:

• Government Gateway Access. Businesses can now access their data directly through their existing Government Gateway account, eliminating the need for paid applications or long waiting periods.
• On-Demand Reports. Unlike the old fixed-schedule reports, TRE allows you to request and download data in CSV or Excel format whenever you need it (typically available within 48 hours).
• Consolidated Data. TRE provides a comprehensive view by consolidating data from both the modern CDS and the legacy CHIEF systems.

HMRC has confirmed that old CDS reports will be fully phased out by 31 March 2026, making TRE the essential method for accessing official customs data.

How to use your TRE data

Once you have the raw data, here is what to do with it:

• Duty spend analysis. Group declarations by commodity code and sum the duty paid. This tells you where your duty costs are concentrated — and where duty relief measures (inward processing, tariff suspensions, preferential rates) might make the biggest difference.
• Commodity code audit. Look for the same type of goods being declared under different commodity codes at different times. This is a common sign of inconsistency, and it may mean you're overpaying duty on some shipments or have a compliance risk on others.
• Origin and preference review. Cross-reference country of origin against the duty rates applied. If goods are originating in a country with which the UK has a trade agreement, are you actually claiming the preferential rate? Missed preference claims are money left on the table.
• Supplier and value reconciliation. Compare the customs values declared against your purchase invoices. The two should broadly align (accounting for freight and insurance adjustments). Large discrepancies warrant investigation.
• Frequency and volume tracking. TRE data shows you your import frequency and volumes over time. This is useful for supplier negotiations, logistics planning, and demonstrating import history if you're applying for customs authorisations.

Common questions about TRE