New requirements for GB S&S ENS declarations

From January 31, 2025, the United Kingdom introduced the obligation to submit an Entry Summary Declaration (ENS) for all goods imported from the European Union to the United Kingdom. This creates new legal obligations for companies transporting goods to the UK.

The extension of the obligation to submit security and safety declarations to goods imported from EU countries is intended to increase control over the flow of goods and ensure security at borders. Polish entities conducting and servicing goods trade with Great Britain must adapt to the new regulations to avoid delays and potential penalties.

What Is the Entry Summary (ENS) Declaration?

The Entry Summary (ENS) Declaration is an electronic document containing detailed information about goods entering the British customs area. Its main purpose is to enable the customs services to conduct the analysis of the risk before arrival of the cargo, which allows them to identify potential threats to safety and security. The obligation to submit a declaration rests with the carrier, however he/she may authorise an entity e.g. importer or customs agency to submit a declaration on his/her behalf. However, this does not remove the legal responsibility for its timely and correct submission. A similar system, also known as ENS, also operates in the European Union. As part of the EU’s Import Control System 2 (ICS2), traders are required to submit security and safety declarations before introducing goods into the EU.

Changes in the obligations of European exporters and carriers

The introduction by the UK of the requirement to submit ENS declarations for goods imported from the EU to the UK means that Polish and European entities must adapt to new customs requirements. Every product exported from Poland to the UK must be covered by an ENS declaration. What is more, this declaration must be submitted before the goods arrive at a port in the UK.

Entrepreneurs who plan to submit self-declarations should register with the British Safety and Security GB (S&S GB) system. This procedure requires a Government Gateway account and a British EORI number starting with “GB”. Importantly, the system has no user interface. This means that you cannot simply go to the website and fill in the ENS manually, as is done in the ICS2 system, for example. To file a self-declaration, the user must purchase ready-made software or use the services of an external company that offers comprehensive support for filing ENS declarations (Community System Provider – CSP).

An alternative solution for the carrier is to authorise a UK customs broker to file the declaration on their behalf. It should be noted that despite such authorisation the carrier still bears full legal responsibility for the correct and timely filing of the declaration. In addition to providing the agency with all the necessary information, it should also monitor whether the declaration has been filed correctly and ensure that there are no errors that could cause delays at the border. This solution is beneficial for those who prefer to avoid the need to register with the British S&S GB system and have the support of professionals. The costs of such a service vary depending on the customs agency.

Simplification of declarations

The positive news is that the amount of safety and security data required in the ENS pre-declaration has been reduced from 31 January 2025. The simplified declaration contains 20 mandatory fields, 8 conditional fields that only need to be completed in certain cases, and 9 optional fields that can be filled in or left blank. The required information includes: Local Reference Number (LRN), Consignor, Consignee, Transit country(ies) codes, Person lodging the advance declaration, Means of transport at the border, Identification of means of transport crossing the border, First place of arrival, Date and time of arrival at first place of arrival, Place of loading, Place of unloading, Description of goods, Types of packages, Number of packages, Goods item number, Gross mass, Seal number, Transport document number, Method of payment for transport, Date and time of declaration.

To ensure smooth export operations and avoid potential problems at the border, Polish entrepreneurs should familiarize themselves with the new requirements. It is important to choose proven logistics partners who have experience in submitting such declarations and are familiar with the procedures.