Find out if you need to make an entry summary declaration if you are moving goods into Great Britain or Northern Ireland directly or from Great Britain to Northern Ireland.
You’ll need to make an entry summary declaration (also known as an ENS) before the goods arrive if you’re transporting goods:
- into Great Britain
- into Northern Ireland
- from Great Britain into Northern Ireland
The entry summary declaration will have safety and security information about your goods.
You do not need to make an entry summary declaration for goods if you are either:
- bringing or receiving them into Northern Ireland from an EU country
- moving qualifying Northern Ireland goods from Northern Ireland to Great Britain
Find out what to do about entry summary declarations on 31 December 2020 and get more information about ongoing customs movements and procedures at the end of the transition period.
Who must submit a declaration
The legal requirement to submit a declaration lies with the operator of the active means of transport on, or in, which the goods are brought into the Customs territory. We will refer to these as ‘the carrier’.
Goods travelling by rail
If your goods are travelling by rail, the carrier will be the Rail Freight Operator.
Goods travelling by air
If your goods are travelling by air, the carrier will be the airline.
Goods travelling by maritime
If your goods are travelling by maritime, the carrier will be the shipping company.
Goods travelling by roll on roll off
If your goods are travelling by roll on roll off, the:
- haulage company is responsible for submitting the declaration for ‘accompanied’ goods
- ferry operator is responsible for ‘unaccompanied’ goods
Who else can submit a declaration
A third party may lodge a declaration as long as this is done with the carrier’s knowledge and consent. It is the carrier’s responsibility to make sure that:
- an entry summary declaration is submitted
- declarations are submitted within the legal time limits
The third party must also make sure that the information given by the carrier is accurate.
Find out more about getting someone to deal with customs for you.
Goods that do not need an entry summary declaration
You do not need to submit a declaration for goods moving from Northern Ireland into Great Britain.
Some goods also do not need a declaration, including those that are:
- electrical energy
- entering by pipeline
- letters, postcards and printed material, including those on electronic media
- in a travellers’ personal luggage
- declared to customs orally
You can find a more detailed list in Article 104 of the Union Customs Code.
Register to make an entry summary declaration
For Great Britain
You need to register for the S&S GB service.
You do not need to make an entry summary declaration for goods imported into Great Britain from the EU between 1 January 2021 and 30 June 2021.
For Northern Ireland
You need to register to make an entry summary declaration on the Import Control System.