UK entry summary declaration (S&S GB): deadlines, data, who files

Which system: S&S GB or ICS2

For imports into Great Britain (England, Scotland and Wales), entry summary declarations go into HMRC's Safety and Security GB (S&S GB) service. For goods brought into Northern Ireland, the EU's Import Control System 2 (ICS2) replaced ICS NI: from 1 March 2023 for air and from 3 June 2024 for rail, road and maritime, depending on the mode of transport.

Neither S&S GB nor ICS2 has a user interface, so declarations are sent as XML messages from compatible software, usually by the carrier or a customs agent. Declarations can be submitted up to 200 days in advance. For S&S GB the filer needs an EORI number starting GB; for Northern Ireland, an EORI number starting XI or one issued by an EU member state.

Who files, and the end of the EU waiver

The legal requirement to submit the ENS within the time limits lies with the carrier. A representative or other third party, such as the importer or an intermediary, can submit it on the carrier's behalf, but only with the carrier's knowledge and consent, and the carrier remains legally responsible for making sure it is submitted.

Goods imported from the EU had a temporary waiver. From 31 January 2025, any goods imported from the EU to Great Britain must be covered by a safety and security declaration, and the UK government asked businesses to agree with their supply chains who completes the declarations.

Time limits by transport mode

• Sea, containerised cargo: 24 hours before loading at the port of departure.
• Sea, bulk and break bulk: 4 hours before arrival.
• Roll-on roll-off, accompanied or unaccompanied, and short sea journeys: 2 hours before arrival.
• Air: at the time of actual take-off for flights under 4 hours; 4 hours before arrival for flights of 4 hours or more.
• Rail: 1 hour before arrival for journeys under 2 hours; 2 hours before arrival for longer journeys.
• Road through the Channel Tunnel: 1 hour before arrival at the Eurotunnel terminal.

What goes in the declaration

From 31 January 2025, the UK government reduced the safety and security data required in an ENS: 20 mandatory fields that every declaration must complete, 8 conditional fields needed only in certain circumstances, and 9 optional fields. Examples include the consignee, the goods description and transport details; the commodity code is one of the optional fields. For roll-on roll-off, the conveyance reference number does not apply, and the intended ferry company name should be given if known.

For the exporter, this means giving the haulier or forwarder a clear goods description, the consignee and the transport details before departure. A commodity code is optional in S&S GB, but the same shipment needs one for the import customs declaration, and the EU's ICS2 asks for six digits.

When no ENS is needed

HMRC lists goods that do not need an entry summary declaration; the list is not exhaustive:

• Qualifying Northern Ireland goods moving from Northern Ireland to Great Britain.
• Electrical energy and goods entering by pipeline.
• Letters, postcards and printed material, including on electronic media.
• Goods in travellers' personal luggage.
• Goods declared to customs orally or by conduct, provided they are not moved under a transport contract, including empty trailers, containers and packaging.
• Postal consignments transported under Universal Postal Union (UPU) convention rules.

Enforcement

HMRC says enforcement for non-compliance will be evidence-based and proportionate, and could involve goods being delayed at the border for further checks, and penalties under the Customs Safety and Security (Penalty) Regulations 2019.