BorderAudit translation card — MSS is HMRC's legacy monthly summary format, CDS is the current filing system, and TRE is the line-level extract that replaces MSS
Three HMRC acronyms every UK importer now needs to distinguish. MSS was the legacy summary format. CDS is the filing system. TRE is the line-level data extract that supersedes MSS — and it's what audits, reclaims and compliance checks actually run on.

TRE vs MSS vs CDS Data: What UK Importers Need to Know

BorderAudit

Free customs audit for UK importers

We analyse your HMRC declaration data and identify overpaid duties — no upfront cost.

Book a 15-min callLearn more

TRE vs MSS vs CDS Data: What UK Importers Need to Know

If you have been requesting MSS data from HMRC, you are using a legacy format that is being replaced. The Trader Records Extract (TRE) supersedes MSS with line-level detail.

What Was MSS Data?

Monthly Statistical Statements (MSS) were summary-level customs data reports provided by HMRC. They showed aggregate import and export values by commodity code and country, but lacked declaration-level detail. This meant you could see high-level trends, but not the specific lines, values, or customs treatments behind them.

Book a DemoStart free audit

About the Author

BorderAudit

BorderAudit helps businesses optimize their customs compliance and reduce duty costs through automated auditing and analytics.