In 2025, HMRC will implement the final and also significant element of its post-Brexit Border Target Operating Model (BTOM) programme - Entry Summary Declarations (ENS) - for goods arriving from the European Union (EU). ENS helps UK authorities assess security risks and ensure compliance with international trade regulations before shipments arrive in the UK.
Along with import declarations (via CDS), Entry Summary (safety and security) Declarations are an essential element of the UK’s customs/border framework following the country’s departure from the EU. However, arrivals from the EU and EFTA countries have been exempted until now from the requirement to make an ENS entry.
Safety and Security & ICS
Originally, ENSs and Exit Summary Declarations (EXS) – for exports – were part of the EU-wide safety and security measures designed to safeguard trade in the wake of the 9/11 terrorist attacks in the US in 2001, by requiring businesses to declare detailed information about goods imported into or exported from the EU. Many other countries worldwide have implemented similar rules as Tate’s International Trade Guide subscribers will be aware.
The EU developed the Import Control System (ICS) to manage ENS entries within and between Member States. After Brexit, the UK retained ICS for Northern Ireland as it remains within the EU’s Customs Union but implemented a new system called Safety & Security GB (S&S GB) for Great Britain.
Exemption for EU arrivals ends, but who will make ENS entries?
Following the announcement that Safety and Security declarations for imports from the EU will be introduced on 31 January 2025, the government says that importers must ensure that ENS declarations accompany CDS declarations. Failure to do this will likely lead to delays at the border and potentially fines.
The legal requirement for ENS, which originates from retained EU legislation, is the responsibility of the ‘Carrier’. However, the rules allow the importer/consignee or the ‘Presenter’ of the goods to make the declaration in the alternative. For rest-of-world imports via air or deep-sea, it has long been established that the carriers are normally the airline or shipping line. But for EU imports, who the carrier is will depend on whether the movement is accompanied or not. If goods are accompanied, then the haulier will be responsible for the entry, and they will need to have the technical means (i.e. a software system) and the required information to complete this process.
The British International Freight Association (BIFA) has forecasted that ‘many road freight operators will turn to freight forwarders for their services in lodging safety and security entries’. Since most hauliers are EU operators, this may further complicate matters. And will freight forwarders be ready to make such entries?
Just Trade ENS: Exciting news from Just Trade!
Unfortunately, these additional customs processes will likely lead to extra costs for the hard-pressed UK import community. That is why Just Trade will be adding ENS declaration capability to our portal for Great Britain Imports.
Our team is working hard to add ENS capability to Just Trade’s suit of customs declaration solutions by early 2025. If you are interested in registering for access, please contact our team via enquiries@just-trade.co.uk.
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