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Whether you are a business established in Great Britain (that’s England, Wales, and Scotland) or in Northern Ireland, as part of the United Kingdom, you may need to complete Entry Summary Declarations (ENS) if you import goods from abroad. These are also referred to as Safety & Security Declarations.
Safety & Security Declarations are not new to us. In fact, when we were part of the European Union, they were required in the UK for imports from all third countries (where the UK was the EU’s first port/airport of import). Furthermore, we used the EU-wide Import Control System (ICS) to submit them. This, of course, ceased when the UK left the EU.
We now have two separate systems here in the UK: One for imports into Great Britain, known as the S&S GB service, and one for imports into Northern Ireland, known as the ICS2. For those who aren’t aware, the ICS2 is an EU system that is replacing the current Import Control System for Northern Ireland (ICS NI). Carriers responsible for submitting Entry Summary Declarations must use it from 1st September 2025, to continue making Entry Summary Declarations when moving goods from all non-EU countries, including Great Britain, to Northern Ireland.
Carriers will also need to use the ICS2 when moving goods from Great Britain to the EU.
Details of the S&S GB service can be found in a separate article on our website. In this article, we focus on the Northern Ireland service and have compiled some relevant details about the ICS2 service.
Looking at the Import Control System, whether it is the GB or NI version, it is crucial to understand that it is the carriers (the organisations that transport the goods) who are responsible for ensuring that Entry Summary Declarations are submitted. It is not the responsibility of the importer, nor is it the responsibility of the Customs broker or clearance agent. However, carriers can use a third party to submit the ENS, rather than doing it themselves.
To avoid any misunderstanding about who is responsible under ICS2, carriers are defined as airlines, shipping lines, ferry operators, road hauliers, and rail operators.
So, what exactly is ICS2…
What is ICS2?
ICS2, or Import Control System 2, is a new Customs system implemented by the European Union, along with Switzerland, and Norway, to enhance the safety and security of goods entering these territories.
It requires businesses to submit advanced, detailed electronic information about goods (before they arrive), allowing Customs authorities to assess risks and potentially intercept threats earlier in the supply chain. This system aims to improve border security and streamline trade processes.
ICS2 also applies to goods entering Northern Ireland from Great Britain or countries outside the EU.
Under the ICS2, Carriers will need to provide the same data that is provided now, together with some additional data specifically for ICS2 purposes.
Who must use it?
Carriers are responsible for submitting Entry Summary Declarations, but they can use a third party to submit them on their behalf. To remind you, Carriers are defined as airlines, shipping lines, ferry operators, road hauliers, and rail operators.
If it is an EU system, why does it apply to Northern Ireland?
ICS2 applies to Northern Ireland because, under the Windsor Framework, Northern Ireland remains aligned with specific EU rules for goods, including those related to safety and security declarations. This alignment means that businesses moving goods into or through Northern Ireland, including those from Great Britain or other non-EU countries, must comply with the Import Control System 2 (ICS2).
Why doesn’t ICS2 apply to Great Britain (England, Wales, and Scotland)?
Great Britain is no longer part of the EU and is not aligned with the EU’s rules and regulations as they apply to the movement of goods. For goods entering Great Britain, carriers and their agents must use the Safety and Security GB (S&S GB) service. Full details of that service can be found here:
Register to make an entry summary declaration in Great Britain
When was ICS2 implemented in Northern Ireland?
Since 1st April 2025 onwards, carriers and their agents are required to use ICS2 for completing Entry Summary Declarations (ENS) for goods arriving from Great Britain or from countries outside the EU.
However, for road freight, there is a Road Deployment Window that runs until 1st September 2025, which includes Ro-Ro movements, both unaccompanied and accompanied, into Northern Ireland.
For established Northern Ireland companies (XI EORI), deployment windows must be requested from HMRC. If you have not already requested to use this deployment window, you must request this from HMRC as soon as possible. Email HRMC at ics.helpdesk@hmrc.gov.uk.
Who can submit an Entry Summary Declaration?
The carrier that moves the goods into Northern Ireland is responsible for ensuring that Entry Summary Declarations are submitted. However, carriers can opt to use a third party to submit the declarations on their behalf, such as a Customs clearance broker or agent. The carrier is the owner of the active means of transport crossing the border, and is defined as follows:
Air: The airline
Sea: The shipping company
Rail: The rail freight operator
RoRo: Driver-accompanied freight: The haulage company
RoRo: Unaccompanied freight: The ferry operator
The border, in the context of Northern Ireland, covers the approved ports and airports. Under the Windsor Framework, there is no border between Northern Ireland and the Republic of Ireland.
Does ICS2 apply to Couriers?
Yes and No.
Safety and Security declarations are only required for certain parcel movements from Great Britain to Northern Ireland under the Windsor Framework. Entry Summary Declarations will be needed for business-to-business (B2B) parcel movements from GB to NI. They are not required for parcels being sent to consumers.
Details about sending parcels between Great Britain and Northern Ireland under the Windsor Framework can be found here:
Sending parcels between Great Britain and Northern Ireland under the Windsor Framework
What about the Trader Support Service (TSS)?
Traders currently registered to use the Trader Support Service to move goods into Northern Ireland do not need to register to use ICS2. Registered TSS traders can continue to use the Trader Support Service to submit entry summary declarations.
However, traders who do not use the Trader Support Service will need to register with HMRC for ICS2, but only if their EORI number starts with 'XI'.
Is the ICS2 Registration Process Complicated?
The word “complicated” is probably too strong. But the process does involve registration on the EU Shared Trader Interface (also known as the EU Customs Trader Portal). It also consists of completing the EU’s mandatory self-conformance testing before using ICS2.
You can register by emailing admin.uum@hmrc.gov.uk and providing your business name, email address, business address, and EORI number (starting XI).
A software package developed for ICS2 will also be required, to submit the ENS itself (in advance), the ‘arrival’ notification and the ‘presentation of goods’ notification (when the goods arrive in Northern Ireland).
The process does appear daunting at first glance, and it is probably worth engaging with a software developer before embarking on the registration process. These organisations possess a wealth of knowledge about ICS2 and may be able to provide valuable assistance.
ICS2 software developers can be found here:
Software developers providing Entry Summary Declaration support
Note that the ICS helpdesk at ics.helpdesk@hmrc.gov.uk can also assist with the registration process.
Once registered on the ICS2, these are the steps in the process:
- Entry Summary Declaration (ENS)
- Carriers, or their agents, submit a Safety and Security declaration in advance of the goods arriving in Northern Ireland.
- Notification of arrival
- HMRC/Border Force is notified when the goods arrive.
- Presentation of goods:
- HMRC/Border Force is notified when the goods are to be presented for inspection.
- Risk assessment:
- HMRC/Border Force assesses the risk of the goods.
What information will Carriers need to provide?
Carriers will need to provide certain information to ensure the Entry Summary Declarations are completed accurately and submitted on time.
The type of information (data) that is required, before the goods move into Northern Ireland (or indeed the EU), is likely to include the following:
- Consignor
- Consignee
- Mode of transport
- Accurate description of the goods
- 6-digit commodity code
- Total amount and weight of goods
- Place of delivery
- Any additional information or supporting documents (for example, licences and certificates)
In terms of the description of goods, HMRC has made it clear that general descriptions are not acceptable and will lead to delays upon import. For example, the use of the general term “fruit” to describe a consignment of apples will not be acceptable, and the movement will be delayed.
There doesn’t appear to be a data-by-data element guide for the ICS2 (unlike our own Customs Declaration Service). The best we can find can be accessed here:
https://taxation-customs.ec.europa.eu/document/download/84ff4362-3e39-4b5d-a22e-0b994c349b19_en
The Library on the EDU website is also a good directory for reference. It can be found here:
Summary
So, there you have it. If you are a carrier (as defined) bringing goods into Northern Ireland from Great Britain or any other non-EU country, you must register for ICS2 and begin completing Entry Summary Declarations (ENS), also known as Safety and Security Declarations.
You can, if you wish, subcontract the work to a third party, such as a Customs broker or clearance agent. However, you cannot subcontract your responsibility for the declarations, which remains with you.
You must submit an ENS, follow it up with an arrival notification, and advise HMRC/Border Force when the goods are available.
If you want to find out more about the Import Control System and how to complete Entry Summary Declarations, please get in touch with us for detailed information.
If you are interested in exploring this topic further, you might find it worthwhile to consider the training courses and live clinics offered by Strong & Herd LLP:
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