ENS declarations themselves have always formed a requirement for imports from the rest of the world, excluding the EU. This is a common practice and has been in place for all road, air, and sea movements. 

ENS stands for “Entry Summary Declaration,” which is the declaration submitted to HMRC that includes safety and security information. 

What has changed is the requirement for the EU imports to be declared through a safety and security declaration (ENS). This has been a requirement for ENS declarations for EU imports since January 31, 2025. 

The GB S&S service is exclusively for GB imports and is separate from the ICS2 (an EU system) used to declare safety and security declarations at import into the EU. 

Just like ICS2, it is the carriers’ responsibility to ensure that the ENS declaration is submitted at import into GB, and we will discuss those responsibilities in this article. 

Both systems, that is, GB S&S and IC2, are separate systems, and it is essential to note that they do not communicate with each other.  There is no transfer of data or transparency between the two systems. Whether you are a carrier or importer, you may need to register for both systems to complete the declarations.   However, we will address this later in the article. 

Why do we have to submit them? 

The requirement for submitting the ENS declarations is, as the name suggests, for safety and security purposes. It is to ensure that there is visibility at the time of goods import, and that the goods are safe to be imported. 

ENS declarations are in place to assess the risk of goods being imported, to identify any safety concerns associated with certain goods, and to protect GB interests. 

They conduct a pre-notification goods risk assessment for UK authorities, focusing on goods with the potential to be imported for illicit or illegal purposes, or for goods that may be smuggled into Great Britain. 

Are NI goods exempt from Safety and security declarations? 

Northern Ireland Qualifying Goods do not require safety and security declarations to be submitted. This is because there is a legislated guarantee for unfettered access for NI businesses to the UK. 

This can apply to consignments that are travelling indirectly from NI through Ireland, for example.  These consignments can be exempt from the Safety and security requirement as long as they are Qualifying Goods and they are documented through Ireland. 

What about imports into NI from GB? 

Imports into NI from GB do not use the GB S&S system.  NI imports utilise the ICS2 system, which is updated from the ICSNI system, and this system is used to submit NI import safety and security information. 

If you require further information on ICS, you can contact the ICS helpdesk at HMRC on ics.helpdesk@hmrc.gov.uk. 

Or via the following link: 

Make an entry summary declaration using the Import Control System 2 - GOV.UK 

What about other movements? Are there any other exclusions from the requirements to submit the ENS declarations? 

Yes, there are.  There is only a limited number, and they can be found within Article 104 of Commission Delegated Regulation (EU) 2015/2446.  Link below: 

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code 

An example of some movements that are excluded is the transportation of electrical energy and goods via pipeline. 

Who has the responsibility to submit the ENS declarations? 

The sole legal responsibility to ensure that ENS declarations are submitted lies with the carrier of the goods. 

 Definition of the Carrier:  This is the operator of the active means of transport. 

• Rail – Rail freight operator 
• Air - The airline 
• Sea- The shipping line 

RORO (roll on roll off): 

• For accompanied goods, the haulage company 
• For unaccompanied goods, the ferry operator 

If a third party is completing the declaration on behalf of a carrier, there must be a written consent form between all parties, which must be evidenced as such.  HMRC guidance states that: 

Commercial terms can be used when arranging for a third party to file on a carrier’s behalf. This may involve amending an existing contract or creating a new one. 

Safety and security declarations - Safety and security import requirements: entry summary declarations - Guidance - GOV.UK 

This is where it is imperative, when using a third party to complete the declarations, that documentary evidence is in place to confirm the permission for the third party to do so. 

What about Timelines?  

Are there any timelines? 

Yes, there are! 

Where an ENS is to be declared along with a goods import declaration, the ENS declaration must be completed in a timely manner, as follows: 

Maritime containerised cargo - Minimum 24 hours before loading at the port of departure 

Maritime bulk or break-bulk cargo- Minimum 4 hours before arrival 

Roll on roll off (RoRo) - accompanied freight- Minimum 2 hours before arrival of the ferry operator 

RoRo — unaccompanied freight- Minimum 2 hours before arrival of the ferry operator 

Short sea journeys- Minimum 2 hours before arrival 

Short-haul flights- less than 4 hours’ duration and at least at the time of actual take-off (wheels up) 

Long-haul flights- Minimum 4 hours before arrival 

Rail and inland waterways- Minimum 2 hours before arrival 

Channel Tunnel- Minimum one hour before arrival at the Eurotunnel terminal by the haulier 

Road traffic- Minimum 1 hour before arrival 

How are ENS Declarations submitted? 

In order to submit the declarations, you must first subscribe to the S&S Service.   Registration can be made at the following link: 

Register to make an entry summary declaration in Great Britain - GOV.UK 

You will need: 

• Government gateway account 
• A GB EORI number 
• In-house software, or by purchasing software or using a CSP (Community service provider) 

To complete entry summary declarations 

You will need to have the following information in place prior to making the declaration: 

• Transport information - airway bills, bill of lading, CMR 
• Commercial invoice/s for the consignment 
• Definition of the goods and the goods description 
• Details of the exporter and importer - that is, the consignor and consignee 
• The type and amount, as well as the packaging information 
• The mode of transport at the border 
• Any onward journey details for the consignment 
• Safety and Security, Great Britain location code for the port of entry 

Can we submit the declaration through the GB S&S service? 

The answer to this question is that there is no online tool or system available on the government website for submitting S&S declarations. 

This means that you must have compatible software to do so, or you can use a CSP (Community System Provider).  Information can be found at the following link: 

Trade and commercial contacts for Community System Providers - GOV.UK, 

You can also develop your own software or liaise with a software provider if you wish to explore this option. 

Some software allows the ENS declaration to be tied to the import Customs declaration, whereas other software requires the information to be submitted separately.  It is recommended to liaise with your provider if you are unsure. 

Software developers providing customs declaration software - GOV.UK 

What type of information is needed for an ENS declaration? 

If you are an importer, you may have been asked to provide additional information to your carrier or agent who is making the ENS declaration on your behalf. The necessary information may not always be on the exporter's invoice but can be found within the Customs clearance instructions. 

This is because the ENS declaration is often submitted concurrently with the import declaration. The information that might be requested could include the following;   

• Any documents or licences and transport documents (a bill of lading, for example). 
• The commercial invoice, along with details of the exporter or importer, a description of the goods being imported, and how the goods are packed. 

The Exporter frequently provides insufficient information to satisfy the requirements of an ENS declaration. 

There are 20 mandatory fields within an ENS declaration, eight conditional fields, and nine optional fields.  Detailed guidance can be found at the following link: 

Get ready for safety and security declaration requirements for importing goods from the EU - GOV.UK 

Can we amend the declaration if there is a mistake? 

There is a legal requirement to ensure that all the information provided is correct at the time of submission, although you can amend an ENS declaration up until the goods arrive at the GB border. 

Once the goods have arrived, the ENS cannot be amended, and any amendment to the original ENS submission must have been completed on time. 

There is scope for changes with diversions within GVMS and RORO movements. 

In the event of a diversion:    

If the goods have not already been declared with an ENS, then this will be required. In this scenario, the submission should be made within 2 hours of the arrival time. 

If it is the case that you have submitted your ENS declaration, but there has been a diversion from the Customs office at the first entry, then the Customs office of first entry can be amended, and the new Customs office of first entry can be completed. 

To Conclude  

If you are unsure what information your carrier or agent may need, please refer to the section above. 

You may need to contact the exporter for further information if requested to do so by the party making the import ENS declaration. 

If any third parties are submitting your ENS declarations for you, ensure that there is a contract in place to support this and that all parties are aware of their responsibilities. 

If you wish to undertake the ENS declarations yourself, registration with GB S&S will be required, along with the requirement for software to enable declaration submission. 

Ensure that there is an ENS declaration submitted for all consignments unless the consignment is exempt or is being imported from NI, and that the goods are defined as NI qualifying goods. 

You may wish to consult with your third-party provider to document this in your internal records. 

Should you wish to find out more information or have further questions, please get in touch.