Background and legislation

The UK left the EU on 31 January 2020 and the transition period ended on 31 December 2020, which means Great Britain (England, Scotland and Wales) is now no longer part of a safety and security zone with the EU.

The government recognises the impact that coronavirus (COVID-19) has had on businesses and is introducing border controls from the end of the transition period in stages. Safety and security export declarations have been required in most cases since 1 January 2021.

Safety and security import declarations for goods arriving from the EU and other territories that did not require these before 1 January 2021 have been waived until 30 June 2022.

From 1 July 2022, safety and security declarations will become due on goods being imported from the EU and other territories that did not require these before 1 January 2021 to Great Britain. This will reflect the existing model already in place for trade between Great Britain and countries outside the EU.

From 1 October 2021, safety and security declarations will become due on goods leaving Great Britain in vehicles, and for empty containers, pallets and vehicles moving to the EU under a transport contract. This will reflect the existing model already in place for Great Britain trade with countries outside the EU.

Safety and security requirements for goods moving from Great Britain to Northern Ireland are in place as of 1 January 2021 and are covered in the Northern Ireland section.

Safety and security declarations continue to be required for goods entering and leaving the UK from countries outside the EU.

The UK is committed to upholding the principles of the World Customs Organisation (WCO) SAFE framework.

Any references to Great Britain within this document include the 3 island territories off the coast of Great Britain which are Crown Dependencies. These are:

• the Isle of Man
• the Bailiwick of Jersey
• the Bailiwick of Guernsey (which includes Alderney and Sark)

The legislation

The requirements for safety and security declarations are underpinned by the following legislation:

• Regulation (EU) No 952/2013 of the European Parliament and of the Council
• Commission Delegated Regulation (EU) 2015/2446
• Commission Implementing Regulation (EU) 2015/2447
• Commission Delegated Regulation (EU) 2016/341
• The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020
• The Customs (Safety and Security Procedures) Regulations 2021

The safety and security regulations mandate pre-arrival information for all consignments entering Great Britain, with exceptions for qualifying Northern Ireland goods moving from either:

• Northern Ireland to Great Britain
• Northern Ireland to Ireland, and then to Great Britain

The government has legislated to guarantee unfettered access for Northern Ireland business to the whole of the UK internal market.

For safety and security that means:

• no entry summary (ENS) declaration as qualifying Northern Ireland goods enter the rest of the UK from Northern Ireland
• no requirement to submit export or exit summary (EXS) declarations for qualifying Northern Ireland goods leaving Northern Ireland for the rest of the UK

The only exceptions to these arrangements will be goods falling within the very limited number of procedures relating to specific international obligations binding on the UK and the EU – for example, obligations on the movement of endangered species and where traders want to use special procedures like duty suspense where we would continue to provide facilitations.

On 9 September 2021, the government legislated to make sure that no ENS declaration will be required for qualifying Northern Ireland goods which arrive in Great Britain having moved through Ireland. Further guidance will be provided closer to this change coming into effect.

All information submitted will be assessed against a set of risk rules, allowing the UK to continue to secure its borders effectively.

Imports into Great Britain and Northern Ireland

Safety and security data for imports is submitted by the lodgement of an ENS declaration.

Responsibility

The legal requirement to submit an ENS declaration lies with the operator of the active means of transport – for example the vessel, aircraft, train or road vehicle – on or in which the goods are brought into the customs territory (either Great Britain or Northern Ireland). We will refer to this party as the carrier.

For rail, this means the Rail Freight Operator who is authorised to traction the train through the Channel Tunnel, into Great Britain.

For maritime and air, the legal requirement is with the party that has contracted and issued the bill of lading or an air waybill, for the carriage of the goods into Great Britain or Northern Ireland. For sea, this means the shipping company is responsible, and for air, the airline.

For roll on roll off (RoRo), this means the haulage company is responsible for lodging the declaration for ‘accompanied’ goods and the ferry operator for ‘unaccompanied’ goods.

In the case of ‘combined transport’ – such as a truck carried on a ferry – the obligation to file an ENS lies with the operator of the active means of transport on arrival in the UK. Where a truck is carried on a ferry, and will drive off the ferry on arrival in the UK, the obligation lies with the trucking company.

Where a ferry is transporting an unaccompanied trailer or container, the active means of transport is the ferry, even where the trailer or container could be attached to a truck when it arrives at its destination.

Accuracy and completeness

Customs authorities and economic operators must be able to identify who is responsible for compliance with this requirement.

The declarant must provide the information known to them at the time of lodgement of the ENS. They’re entitled to base their ENS filing on data provided by the trading or contracting parties.

All the data elements prescribed in the table in Appendix 1 for safety and security and Appendix 2 for ICS NI must be contained in the ENS filing. If the declarant learns later that one or more particulars contained in the ENS filing have been incorrectly declared, the provisions on amendments will apply.

Safety and security declarations are an important part of Border Force’s frontier risk assessment processes. The timely provision of complete and accurate data will help your goods flow through the border more smoothly.

The government will continue to engage with carriers, hauliers and traders to make sure that their obligations to meet safety and security requirements are fully understood. We will seek to support those who make genuine errors to get it right, including education and intervention. Enforcement action in respect of non-compliance will be evidenced based and proportionate. This action could involve goods being delayed at the border for further checks and risking fines.

Who can submit the ENS

Someone other than the carrier may lodge an ENS. However, as it is the carrier’s responsibility to make sure that it is submitted within the legal time limits, and it must only be done by a representative or third party with the carrier’s knowledge and consent.

Arranging for an alternative third party ENS filing may be done through the use of commercial terms and conditions and may involve the third-party declarant and the carrier making amendments to an existing, or creating a new, contractual agreement that the third party is to file the ENS instead of the carrier.

How the carrier’s consent to the third party ENS filing is to be evidenced and under which conditions and terms are subject to contractual agreement between the commercial parties. For example time for submission of the ENS, the shipments involved, and the duration of the filing arrangement.

Except where there is evidence to the contrary, the customs authorities may assume that the carrier has given its consent under contractual arrangements and that the third party’s lodging of the ENS is made with the carrier’s knowledge and consent.

If responsibility is passed on to a third party, the legal liability to make sure that an ENS declaration is submitted remains with the carrier. However, the responsibility that the information provided is accurate lies with the declarant – in this case, the third party.

When to submit

Legislation requires that an electronic ENS must be lodged before arrival in Great Britain or Northern Ireland or, in the case of maritime deep-sea containerised shipments, before loading onto the vessel that will carry the goods into Great Britain or Northern Ireland.

Time limits for submitting an ENS to Great Britain or Northern Ireland

Check the time limits for submitting an ENS for:

• maritime containerised cargo (except short sea containerised shipping) – at least 24 hours before loading onto the vessel that will carry the goods into Great Britain or Northern Ireland
• maritime bulk or break bulk (except short sea bulk or break bulk shipping) – at least 4 hours before arrival at the Office of First Entry in Great Britain or Northern Ireland
• short sea voyages – at least 2 hours before arrival at the Office of First Entry in Great Britain or Northern Ireland
• short-haul flights less than 4 hours in duration – at least by the time of the actual take off
• long-haul flights more than 4 hours in duration – at least 4 hours before arrival at the Office of First Entry in Great Britain or Northern Ireland
• rail – at least 2 hours before arrival at the UK customs Office of Entry (Dollands Moor for rail) or at least 1 hour if the journey is less than 2 hours

Short sea journeys into Great Britain refer to journeys from:

• the English Channel – or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras
• Norway
• Ireland
• the Faroe Islands & Iceland
• ports on the Baltic Sea and the North Sea

Short sea journeys into Northern Ireland refer to journeys from:

• Great Britain and the Channel Islands
• Greenland
• the Faroe Islands
• Iceland
• ports on the Baltic Sea, the North Sea, the Black Sea and the Mediterranean Sea
• all ports of Morocco

Time limits for RoRo accompanied and unaccompanied

For RoRo accompanied this must be lodged at least 2 hours before the goods are due to arrive in the Great Britain or Northern Ireland – for Channel Tunnel, due to juxtaposed controls this must be lodged at least 1 hour before arrival at the Eurotunnel EU terminal – by the haulage company if goods are accompanied.

For RoRo unaccompanied this must be lodged at least 2 hours before the goods are due to arrive in Great Britain or Northern Ireland, by the ferry operator if goods are unaccompanied.

You can check the RoRo listed Ports for more information.

If you’re using the Goods Vehicle Movement Service

The entry summary declaration will need to be submitted at the earliest of either:

• the minimum timing requirement
• before check-in closes

This is to allow for the movement reference number (MRN) from the entry summary declaration to be recorded in the Goods Movement Reference, which will be validated by the carrier at check in.

Check more information about the Goods Vehicle Movement Service.

Which service to use and how to access it for imports into Great Britain

Safety and security data is submitted by the lodgement of an ENS declaration.

For all goods imported into Great Britain, the ENS will be submitted into the S&S GB service.

This will apply to all imports using the following modes of transport:

• sea and maritime
• air
• RoRo (accompanied and unaccompanied)
• rail

Currently, when goods are moved from a country outside the EU to Great Britain via an EU port, for the movement to the EU port carriers are required to submit an ENS into the Import Control System of the relevant EU member state. A separate ENS is required for the movement of goods from the EU member state to Great Britain, however, this requirement has been temporarily waived until 30 June 2022.

From 1 July 2022, for the movement of goods from the EU member state to Great Britain, carriers will be required to submit a separate ENS into S&S GB in line with the time limits.

S&S GB does not have a user interface and therefore data will need to be lodged using compatible software.

This can be done by either:

• employing the services of a Community System Provider (CSP)
• purchasing compatible software, available from software developers

What you need before you can submit ENS into S&S GB

Access to the system

As explained in the section above, you will need access to S&S GB. You will need to register and enrol to use the S&S GB service and before you can do this you need a Government Gateway user ID and password.

You can find more information about CSPs and software developers and it is your choice regarding the option that best suits your business needs. We will be happy to provide further information and support where necessary.

The ENS should be submitted as an XML message and all technical documentation for third-party software providers and CSPs, including Application Platform Interface (API) specification, message types and authentication protocols, are available on the HMRC Developer Hub.

A testing environment is available to allow CSPs and software developers to test that their software works with the S&S GB service.

If you need more details on technical specifications for S&S GB, contact SDSTeam@hmrc.gov.uk.

A Government Gateway user ID and password

If you decide to submit the ENS declarations yourself, and you get the appropriate software, you will also need to register for a Government Gateway user ID and password. You may already have a Government Gateway user ID and password for other interactions with HM Government. If so, you can use the same Government Gateway user ID and then register and enrol for the access to S&S GB.

You can find help and information about registering for HMRC Online services.

An EORI number starting with GB

If you move goods to Great Britain, you need an Economic Operator Registration Identification (EORI) number that starts with GB to make the ENS declaration into the S&S GB service.

The S&S GB service does not share data or information with safety and security systems in other countries so the person lodging the ENS declaration, either the carrier or an appointed third-party representative, must have an EORI number starting with GB.

Find out how to get an EORI number.

Submitting an amendment for S&S GB

The legal requirement is that the ENS is complete and accurate. There are a number of principles regarding what can be amended in the ENS and when the amendment can take place. From a legal point of view, there is no restriction in the Customs Code or the Customs Code Implementing Provisions. However, you should not amend the particulars concerning the:

• person lodging the ENS
• representative

The customs Office of First Entry (OoFE) may be amended only if the new OoFE is also in Great Britain. If the new OoFE is not in Great Britain, follow the guidance in the section ‘Arrivals and Diversions – S&S GB’.

Amendments can only be made up until the point that the goods arrive in Great Britain. The time limits for the lodging of the ENS do not start again after the amendment since, legally, it is the initial declaration that sets them.

There is no cancellation message for S&S GB. ENSs submitted can be amended but not cancelled. An amendment contains all the data of the original ENS plus any amendment made and overwrites the first entry. Where goods are no longer to be shipped it is not necessary to inform the S&S GB service.

Within RoRo and Road modes, it is recognised that periodic extensive disruption due to weather or industrial action can disrupt ferry/rail services and this could unduly impact the road haulage industry due to the volume and cost of amending their ENS declarations. Where a routing suffers cancellations or delays in excess of 2 hours of the normal scheduled arrivals, an amendment would not be required as long as the following criteria are met:

• the vehicle moves on the same routing as declared within the ENS declaration
• the vehicle moves with the same carrier as declared within the ENS declaration
• the vehicle moves after the original declared sailing or scheduled departure time
• the vehicle moves from the declared port of departure no longer than 12 hours after its original declared sailing or scheduled departure time

Arrivals and Diversions for S&S GB

Arrivals

There is no requirement to submit an ‘Arrival Notification’ for goods being imported into Great Britain.

Diversions

Diversions to Great Britain for cargo that has not already been declared into S&S GB will require ENS declarations for that cargo. ENS declarations should be submitted as soon as the decision to divert is made, but no later than 2 hours pre-arrival.

Where ENS declarations have already been submitted in S&S GB, amendments will be needed if the diversion results in a significant change to information such as port of arrival or date of arrival.

Amendments can be submitted up to the point of arrival in Great Britain.

In exceptional circumstances (‘force majeure’), contact HMRC Import Control System helpdesk ics.helpdesk@hmrc.gov.uk immediately for advice on next steps.

What data is needed for S&S GB

An ENS declaration should be submitted for every individual consignment. For example, a trailer or container may be carrying one, two or many different consignments and therefore, an ENS declaration is required for each consignment.

The data to be provided on an ENS, for risk assessment, includes information on:

• the vessel, conveyance, container or vehicle bringing the goods into Great Britain
• the route the conveyance takes to get to Great Britain
• the persons or companies involved in the transaction (such as a consignor, consignee, carrier or agent)
• the goods being brought into Great Britain

The specific data elements required for an ENS submitted into S&S GB are set out in Appendix 1.

Data held by other parties in the supply chain for S&S GB

Although the carrier has the responsibility to make sure the submission of the ENS, some of the data required may be held by other parties, such as freight forwarders or individual traders or importers. The carrier will decide who should submit the ENS for individual shipments.

If a carrier decides to allow a third party to submit an ENS on their behalf, they will need to arrange to pass the relevant conveyance and routing information to that third party.

Where a carrier decides to allow a third party to submit the ENS on its behalf there are, among other required data elements, several that the third-party representative would need to obtain from the carrier prior to lodging the ENS. These include:

• the EORI number of the carrier
• mode of transport at the border
• the nationality of the active means of transport entering Great Britain
• expected date and time of first place of arrival or entry in Great Britain
• first place of arrival or entry code
• the International Maritime Organisation (IMO) vessel number (relating to maritime shipments), the flight number (for air), trailer number or vehicle registration number (for accompanied RoRo)

The carrier will need to make such data elements available to the third-party declarant preferably at the time of booking or as logically required for a timely submission of that party’s ENS filing.

In all circumstances the carrier’s EORI number and the carrier’s transportation document number must always be included in any third party ENS filings.

For example for:

• maritime, ocean (master) bill of lading if known (or the booking reference number supplied by the carrier)
• air, (master) air waybill number
• RoRo – CMR

If a carrier decides to submit all ENSs themselves then they may need to gather the required, more detailed, data on the goods and persons involved in the movement from other sources (such as freight forwarders or individual traders) further down the supply chain.

Which Service to use and how to access it for imports into Northern Ireland

For all goods imported into Northern Ireland, from Great Britain and countries outside the EU, the ENS will be submitted into the Import Control System Northern Ireland (ICS NI).

This will apply to all imports using the following Modes of Transport: Sea and Maritime, Air, RoRo (accompanied and unaccompanied).

ICS NI does not have a User Interface and therefore data will need to be lodged using compatible software.

This can be done by either:

• employing the services of a Community System Provider (CSP)
• purchasing compatible software, available from software developers

ICS NI is gradually being replaced by a new system, the ICS2.

ICS2 will become operational in 3 releases. Each release affects different operators and modes of transport. Operators will begin declaring their goods into ICS2 depending on the type of services they provide.

The first release of ICS2 requires express operators and postal operators moving postal consignments into Northern Ireland by air to submit Pre-Loading Advance Cargo Information (PLACI) information into ICS2. Where relevant, express and postal operators have been required to submit PLACI information into ICS 2 since 31 August 2021.

The second release of ICS2 is expected to go live in March 2023 and will require full ENS declarations for all air movements.

The third release is expected to go live in March 2024 and will require full ENS declarations for rail, road and maritime modes of transport.

ICS2 declarations will be submitted through the EU Shared Trader Interface (STI). To access the STI, traders will need appropriate software and to register through Uniform User Management (UUM). This will be done by contacting HMRC and requesting a profile.

The EU has published information on ICS2 releases and requirements.

What you need before you can submit ENS into ICS NI

Access to the system

As explained in the section above, you will need access to ICS NI to submit ENS declarations. You can find more information about CSPs and software developers and it is your choice regarding the option that best suits your business needs. We will be happy to provide further information and support where necessary.

The ENS should be submitted as an XML message and all technical documentation for third-party software providers and CSPs, including API (Application Platform Interface) specification, message types and authentication protocols, are available via the HMRC Developer Hub.

A Government Gateway user ID and password

If you decide to submit the ENS declarations yourself, and you get the appropriate software, you will also need to register for a Government Gateway user ID and password. You may already have a Government Gateway user ID and password for other interactions with the UK government. If so, you can use the same Government Gateway user ID and simply enrol for the access to ICS NI.

You can find help and information about registering for HMRC Online services.

An EORI number starting with XI or EU

If you move goods to Northern Ireland, you need an Economic Operator Registration Identification (EORI) number that starts with XI or EU to make the ENS declaration.

To get an EORI number that starts with XI, you must first have an EORI number that starts with GB.

If you already have an EORI number from an EU country which starts with EU, then you do not need an EORI number starting with XI. However, you may still need an EORI number starting with GB to use some UK customs systems.

You can find more information about EORI numbers.

Trader Support Service – if you move goods between Great Britain and Northern Ireland

You could sign up for the free Trader Support Service which can complete the ENS declarations on your behalf.

Submitting an Amendment for ICS NI

The legal requirement is that the ENS is complete and accurate. There are a number of principles regarding what can be amended in the ENS and when the amendment can take place. From a legal point of view, there is no restriction in the Customs Code or the Customs Code Implementing Provisions. However, you should not amend the particulars concerning the:

• person lodging the ENS
• representative

The OoFE may be amended only if the new OoFE is also in Northern Ireland. If the new OoFE is not in Northern Ireland, follow the guidance in the section ‘Arrivals and Diversions – ICS NI’.

Amendments can only be made up until the point that an ‘Arrival Notification’ is received into ICS NI upon goods arriving at the OoFE in Northern Ireland. The time limits for the lodging of the ENS do not start again after the amendment since, legally, it is the initial declaration that sets them.

There is no cancellation message for ICS NI. ENSs submitted can be amended but not cancelled. An amendment contains all the data of the original ENS plus any amendment made and overwrites the first entry. Where goods are no longer to be shipped it is not necessary to inform ICS NI.

Within RoRo and Road modes, it is recognised that periodic extensive disruption due to weather or industrial action can disrupt ferry and rail services and this could unduly impact the road haulage industry due to the volume and cost of amending their ENS declarations. Where a routing suffers cancellations or delays in excess of 2 hours of the normal scheduled arrivals, an amendment would not be required as long as the following criteria are met:

• the vehicle moves on the same routing as declared within the ENS declaration
• the vehicle moves with the same carrier as declared within the ENS declaration
• the vehicle moves after the original declared sailing or scheduled departure time
• the vehicle moves from the declared port of departure no longer than 12 hours after its original declared sailing or scheduled departure time

Arrivals and Diversions for ICS NI

Arrivals

Upon arrival at the Northern Ireland air port, regardless of whether it is an OoFE or OoSE, the ‘operator of the active means of transport’ (carrier) entering Northern Ireland (the person acting on their behalf for customs) must submit an ‘Arrival Notification’ allowing customs to identify all the ENSs that were previously submitted for the cargo carried on the vessel (or aircraft).

The Arrival Notification must cover all ENSs on the vessel even if the goods are remaining on board or destined for discharge at either subsequent EU air ports or air ports outside of the EU.

Diversions

Diversions can be accepted within ICS NI, so long as the ENS declaration is still submitted as soon as the decision to divert is made, but no later than 2 hours pre-arrival.

If the diversion results in a significant change to information in the ENS declaration after submission, such as changes to the port of arrival or date of arrival, this should be amended.

In exceptional circumstances (‘force majeure’), contact HMRC Import Control System helpdesk ics.helpdesk@hmrc.gov.uk immediately for advice on next steps.

What data is needed for ICS NI

An ENS declaration should be submitted for every individual consignment. For example, a trailer or container may be carrying one, two or many different consignments and therefore, an ENS declaration is required for each consignment.

The data to be provided on an ENS, for risk assessment, includes information on:

• the vessel, conveyance, container vehicle bringing the goods into Northern Ireland
• the route the conveyance takes to get to Northern Ireland
• the persons or companies involved in the transaction (such as the consignor, consignee, carrier, or agent)
• the goods being brought into Northern Ireland

The specific data elements required for an ENS submitted into ICS NI are set out in Appendix 2.

Data held by other parties in the supply chain for ICS NI

Although the carrier has the responsibility to make sure the submission of the ENS, some of the data required may be held by other parties, such as freight forwarders or individual traders and importers. The carrier will decide who should submit the ENS for individual shipments.

If a carrier decides to allow a third party to submit an ENS on their behalf, they will need to arrange to pass the relevant conveyance and routing information to that third party.

Where a carrier decides to allow a third party to submit the ENS on its behalf there are, among other required data elements, several that the third-party representative would need to obtain from the carrier prior to lodging the ENS. These include:

• the EORI number of the carrier
• mode of transport at the border
• the nationality of the active means of transport entering Northern Ireland
• expected date and time of first place of arrival or entry in Northern Ireland
• first place of arrival or entry code
• the IMO vessel number (in the case of maritime shipments), the flight number (for air), trailer number or vehicle registration number (for accompanied RoRo)

The carrier will need to make such data elements available to the third-party declarant preferably at the time of booking or as logically required for a timely submission of that party’s ENS filing.

In all circumstances the carrier’s EORI number and the carrier’s transportation document number must always be included in any third party ENS filings. For example for maritime – ocean (master), bill of lading or the booking reference number supplied by the carrier. Or for air, (master) air waybill number and for RoRo, CMR.

If a carrier decides to submit all ENSs themselves then they may need to gather the required, more detailed, data on the goods and persons involved in the movement from other sources (such as freight forwarders or individual traders) further down the supply chain.

What happens after submission in both S&S GB and ICS NI

Validation of data

Information submitted in the ENS will be subjected to various levels of validation (on the structure and content of the information) before an MRN is issued. Once the ENS has passed all levels of validation, an MRN is issued to the person who submitted the ENS.

Risk assessment

Once the ENS has been validated, accepted and an MRN issued, it will be risk assessed against a set of risk rules. The results of the risk assessment will then be used by the UK Border Force to identify either:

• shipments they wish to prevent being loaded onto the vessel entering Great Britain (see Do Not Load message)
• imports that they may wish to control on entering Great Britain

The provision of timely, complete and accurate data will prevent unnecessary delays in this process.

Do Not Load (DNL) message

For deep-sea containerised shipments only, a Do Not Load (DNL) message, the IE351, may be issued. This will be sent to the person submitting the declaration.

There are a number of steps which must be followed to make sure that the carrier will be made aware that a DNL has been issued where a third party (for example, a freight forwarder) has made the ENS filing:

• the third-party may only file the ENS with the ocean carrier’s knowledge and consent
• in its ENS filing, the third-party must identify the ocean carrier with the ocean carrier’s EORI number
• the third-party must also include both the container number(s) and the ocean carrier’s transport document number (that is, the master bill of lading number or booking reference number) in addition to its own (house) bill of lading number in its ENS filing

Provided these data elements are included in the ENS, and provided that the ocean carrier is IT-connected to S&S GB or ICS NI the ocean carrier would automatically be notified not only of the MRN for the third-party filing (which will serve as proof that the carrier’s obligation that an ENS is filed has been met) but also of any DNL messages.

Based on the container and transportation document numbers included in the DNL message, the ocean carrier would be able to identify the containerised shipment that may not be loaded. Moreover, it is not unrealistic to expect that if a Customs Administration believed that a consignment posed such a serious threat that a DNL is appropriate then they would not simply rely on the sending of an electronic message to interested parties.

The UK Border Force will contact you to tell you what to do if you receive a Do Not Load message.

Unintentional dual filing for both S&S GB and ICS NI

If the carrier has contractually agreed that a third party will file the ENS instead of it, the carrier should not make its own ENS filing for that same shipment. Similarly, a third party may not file without the carrier’s prior knowledge and contractual agreement.

In cases where dual filings for the same shipment nonetheless occur, for example, the carrier and a third party both file an ENS for the same shipment, customs authorities may decide to use both filings for their safety and security risk analysis. Otherwise, they will consider that the ENS lodged by the carrier takes precedence.

Dual filings may affect compliance with the legal requirement that an ENS is made if the information is not compliant with the relevant authority, or within the specified time limits.

Exports from Great Britain

When an exit summary (EXS) declaration is needed

Most exports will have safety and security requirements met with the customs export declaration which contains safety and security information. This is sometimes referred to as a combined exports declaration. The person(s) normally responsible for submitting a combined declaration is the exporter of the goods, or their representative.

The carrier of the goods has a legal responsibility to make sure the UK customs authority is provided with pre-departure safety and security information. The carrier will need to make sure they provide certain information to the person submitting the combined exports declaration.

An exit summary declaration (EXS) is required in some cases where the export consignments are not covered by a combined export declaration.

When an EXS is required, the responsibility for ensuring this is submitted lies with the carrier or the operator of the ‘active means of transport’.

An EXS is required when:

• an empty pallet, container or vehicle is being moved under a transport contract, including empty reusable packaging such as stillages and roll-cages
• goods have remained in temporary storage for more than 14 days
• goods have remained in temporary storage for less than 14 days, but the import safety and security declaration details are unknown, or the destination or consignee has changed
• goods are moved under transit using either a transit accompanying document (TAD), a transit security accompanying document (TSAD) or a transport internationaux routiers (TIR) Carnet document

A transport contract would usually not be in place for carriers repositioning their own empty units, or hauliers driving their own empty vehicles.^

From 1 October 2021, a permanent waiver of safety and security export requirements will apply to goods moved under common transit procedures from Great Britain to Ireland, where the goods are destined for Northern Ireland.

Export safety and security information will be required on all other movements out of Great Britain, unless permanently exempt. You can find more information about those exceptions.

Safety and security export declarations are not required for goods moving from Great Britain to Northern Ireland.

Who is responsible for EXS and who can submit

The legal requirement to submit an EXS declaration lies with the ‘operator of the active means of transport’ (for example, the vessel, aircraft, train or road vehicle) on or in which the goods depart the customs territory (for example, Great Britain). We refer to this party as the carrier.

For rail, this means the rail freight operator who is authorised to traction the train through the Channel Tunnel, into the EU.

For maritime and air, the legal requirement is with the party that has contracted and issued the bill of lading or an air waybill, for the carriage of the goods our of Great Britain. For sea, this means the shipping company is responsible and for air, the airline.

For RoRo, this means the haulage company is responsible for lodging the declaration for ‘accompanied’ goods and the ferry operator for ‘unaccompanied’ goods.

Where a ferry is transporting an accompanied trailer or container, the active means of transport is the haulier.

Where a ferry is transporting an accompanied empty trailer or container, the requirement for an EXS declaration only applies if there is a transport contract in place for the haulier (the carrier) to move the empty unit on behalf of someone else (a shipper).

Where a ferry is transporting an unaccompanied trailer or container, the active means of transport is the ferry, even where the trailer or container could be attached to a truck when it arrives at its destination.

Where a ferry is transporting an unaccompanied empty trailer or container, the requirement for an EXS declaration only applies if there is a transport contract in place for the ferry operator (the carrier) to move the empty unit on behalf of someone else (a shipper).

Someone other than the carrier may lodge an EXS. However, as it is the carrier’s responsibility to make sure that it is submitted within the legal time limits, an EXS must only be lodged by a representative or third party with the carrier’s knowledge and consent.

Arranging for such an alternative third party EXS filing may be done through the use of commercial terms and conditions and may involve the third-party declarant and the carrier making amendments to an existing, or creating a new, contractual agreement that the third party is to file the EXS instead of the carrier.

How the carrier’s consent to the third party EXS filing is to be evidenced and under which conditions and terms are subject to contractual agreement between the commercial parties. For example, time for submission of the EXS, the shipments involved, and the duration of the filing arrangement.

Except where there is evidence to the contrary, the customs authorities may assume that the carrier has given its consent under contractual arrangements and that the third party’s lodging of the EXS is made with the carrier’s knowledge and consent.

If responsibility is passed on to a third party, the legal liability to make sure that an EXS declaration is submitted remains with the carrier. However, the responsibility that the information provided is accurate, lies with whomever the declarant is – in this case, the third party.

Which HMRC system to use and how to access it

Export declarations, including EXS declarations, are made on the HMRC Customs Handling of Import & Export Freight (CHIEF) based National Export System (NES).

You can get someone to deal with the declarations for you, or you can make the declaration yourself.

You’ll need:

• access to the CHIEF system
• software that can submit declarations
• to be registered for the NES

If you make the declarations yourself, you can use the NES system to send declarations using:

• Web
• Email
• XML or Community Systems Providers

You must have an Economic Operator Registration and Identification (EORI) number and a Government Gateway user ID and password.

Alternatively, you can arrange for a third party with CHIEF access to submit the declaration on your behalf.

Check further information on making exit summary declarations.

When to submit an EXS

You must present your EXS to customs before export so it can be risk assessed and the safety and security information must be submitted a specific number of hours before leaving the Great Britain port.

The way in which the goods are transported affects how far in advance the safety and security information must be provided.

Check the time limits for each mode of transportation:

• ‘deep sea’ containerised cargo – at least 24 hours before the goods are loaded
• ‘short sea’ containerised and non-containerised cargo – at least 2 hours before leaving the port
• air traffic – at least 30 minutes before departure from an airport
• rail traffic – at least 2 hours before the goods leave Union territory
• road and inland waterways traffic – at least 1 hour before departure

You can amend safety and security declarations after the initial submission if certain information changes (such as the ferry company used or time of arrival), up until the point of customs clearance.

Which EXS process to follow

There are different processes to follow depending on how and where you move your goods or empties out of Great Britain.

Submit an EXS using the insert exit summary (IEXS) declaration type in CHIEF

You will need to submit an IEXS declaration in CHIEF if you are exporting goods from Great Britain to the EU or countries outside the EU by either:

• any transport mode through an inventory linked port
• any transport mode other than RoRo through a non-inventory linked port

You should submit an IEXS declaration in CHIEF using the Customs Procedure Code (CPC) 10 00 046. Further information on the data fields you will be required to complete in the declaration can be found in Appendix 3.

Once your exit summary declaration is accepted, you’ll be issued with an MRN.

This exit summary declaration will still need to be presented to the customs Office of Export in the UK and gain permission to progress before the goods can leave the UK using a DUCR. You can use the MRN of the exit summary declaration or DUCR to present your goods.

The exit summary declaration must be ‘arrived’ on CHIEF at the port or airport. Input of the electronic arrival message completes presentation of the goods so that they may be cleared for the export procedure. You must make arrival messages at the port or airport. If the arrival message has been inputted fully and correctly, CHIEF will proceed directly to acceptance and automated risk analysis.

At non-inventory linked ports, where CHIEF arrival facilities are not available, an approved loader for the location can request that HMRC input the goods as ‘arrived’ on the system using form C1601. If this is successful, the arrival message will be entered onto CHIEF.

CHIEF will then indicate whether the goods have been given clearance to be exported or HMRC may indicate that the goods should not be shipped, pending further enquiries or submission of further paperwork or the need for a physical check. If, at the end of the further checks process, HMRC or Border Force are satisfied that all is in order, HMRC will grant permission to progress and CHIEF will indicate that the goods can then be shipped.

There is a requirement to notify the customs Office of Exit about goods departing the customs territory. All EXS declarations will automatically be assumed as departed on CHIEF, so there is no need to facilitate the departure notification for EXS declarations.

Submit an ‘arrived’ EXS using the Export Full Declaration type in CHIEF

You will need to submit an ‘arrived’ EXS declaration in CHIEF if you are exporting goods from Great Britain to the EU or countries outside the EU through either:

• RoRo through a port which is not inventory linked
• any transport mode through Dover, Holyhead or Eurotunnel

When an EXS is submitted as arrived, it is not necessary to submit a separate arrival message in CHIEF after the arrived EXS has been submitted.

Some ports lack the physical space to run checks on consignments and are operating with Inland Border Facilities. This means an ‘arrived’ exit summary (EXS) declaration will be required. When an ‘arrived’ declaration is submitted, an arrival message is automatically sent as soon as the declaration is made, and, if necessary, the carrier can then be directed away from the port for checks elsewhere.

At non-inventory linked ports, submitting an ‘arrived’ EXS means that the person submitting the EXS does not need to contact the National Clearance Hub to request that an arrival message is submitted in CHIEF. This will avoid disruption caused by carriers waiting for ‘permission to progress’ which is only sent once a declaration is arrived.

To submit an ‘arrived’ EXS you will need to enter the CPC 10 00 056 into the export full declaration (EFD) in CHIEF and declare declaration type (Box 1) as ‘EXA’ to submit the declaration as arrived. Further information on the data fields you will be required to complete in the declaration can be found in Appendix 4.

Once your exit summary declaration is accepted, you’ll be issued with an MRN. The declarant will be notified by CHIEF whether permission to progress has been given or whether further checks are required. You should not move to the border location until permission to progress is received, or you are asked to do so.

Once permission to progress has been received, you may proceed to the port of exit and the goods may be shipped.

There is a requirement to notify the customs Office of Exit about goods departing the customs territory. All EXS declarations will automatically be assumed as departed on CHIEF, so there is no need to facilitate the departure notification for EXS declarations.

Appendix 1: entry summary declaration (ENS) data elements for S&S GB

In the following table:

• ‘An’ means Alpha Numeric
• ‘A’ means Alpha
• ‘N’ means Numeric
• ‘A2’ means 2 characters only (NB there is usually a code list to go with these)
• ‘An.#’ means up to # characters (for example An.7 means up to 7 characters)

Data item name in Annex 30A (where different)	Data item name in TIS (where different)	Header (H) and/or item (I) level	Notes and further info to assist with completion	Mode
–	Reference Number (LRN)	H	An..22 This number may be used by HMG to reference the specific entry summary declaration if there are any queries/questions around the submitted declaration, therefore must be unique per declarant submitting the declaration. Note: Where an amendment is made, the LRN on the amendment should be unique, for example, different to the LRN of the original ENS being amended.	All
(Number of items)	Total number of items (n..5)	H	Total number of items declared in the Entry Summary Declaration.	All
(Unique Consignment Reference Number)	Commercial Reference Number	H/I	Alpha numeric up to 70 characters. (an…70) This field is optional – if further reference numbers are available to support identification of declaration for commercial purposes use this field.	All
(Transport document number)	Produced Documents and Certificates – Document type (an..4) – Document reference (an..35)	H/I	Identification or reference number of international and national documents, certificates and authorisations produced in support of the declaration and additional references. This can include; Bill of lading, Airway bill, CMR It includes the relevant code for the type of transport document, followed by the identification number of the document. Where the person lodging the declaration is different from the carrier the transport document number of the carrier shall also be provided. Document code list to be referred to.	All
(Consignor)	(Consignor) Trader	H/I	Consignor (this could also be the Seller) This information takes the form of the consignor EORI number whenever this is available to the person lodging the ENS. Alternatively include; Company Name, Building No, Street, Town, Region, Postcode, Country. This is the party consigning the goods as stipulated at the lowest level of the Bill of Lading, Air Waybill, or CMR. This information takes the form of the true consignor EORI number whenever this is available to the person lodging the ENS. Alternatively include; Company Name, Building No, Street, Town, Region, Postcode, Country. Where there is more than one consignor or true consignor – all must be added at item level. The consignor must be identified by an EORI number and the Consignor name and address is conditional as per rules below. The name and address are optional if the EORI is a GB EORI. The name and address are mandatory if the EORI is an EU EORI.
(Person lodging the summary declaration)	(Lodging Summary Declaration) Person	H	Declare the EORI number of the person lodging the ENS.	All
(Consignee)	(Consignee) Trader	H/I	Consignee (this could also be the Buyer) This information takes the form of the consignee EORI number whenever this is available to the person lodging the ENS. Alternatively include; Company Name, Building No, Street, Town, Region, Postcode, Country. This is the party consigning the goods as stipulated at the lowest level of the Bill of Lading, Air Waybill, or CMR. This information takes the form of the true consignee EORI number whenever this is available to the person lodging the ENS. Alternatively include; Company Name, Building No, Street, Town, Region, Postcode, Country. Where there is more than one consignee / true consignee – all must be added at item level. The consignee must be identified by an EORI number and the Consignee name and address is conditional as per rules below. The name and address are optional if the EORI is a GB EORI. – The name and address are mandatory if the EORI is an EU EORI.	All
(Carrier)	(Entry Carrier) Trader	H	This information must be provided if the carrier is different from the person lodging the ENS. The person lodging the ENS must have the carrier’s ‘knowledge and consent’. The carrier must be identified by an EORI number and the carrier name and address are conditional. – The name and address are optional if the EORI is a GB EORI. – The name and address are mandatory if the EORI is an EU EORI.	All
(Country(ies) of routing codes)	Itinerary – Country of routing code	H	Alpha…2 (country codes to be taken from code list). Identification, in chronological order, of the countries through which goods are routed between the country of original departure and final destination. It should include the countries of departure and destination.	All
Notify party	–	H/I	Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and special mentions code 10600 (from code list) is entered, the Notify Party shall always be provided. Cannot be used if True (buyer) consignee and True (seller) consignor information available. EORI number should be used where available. – The name and address are optional if the EORI is a GB EORI. – The name and address are mandatory if the EORI is an EU EORI.	All
(Mode of transport at the border)	Transport mode at border For S&S GB: 1 – Maritime 2 – Rail 3 – Road 4 – Air 8 – Inland water transport 10 – RoRo – accompanied 11 – RoRo – unaccompanied	H	n1 The mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Community. Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared. However, IATA number must be completed in the ‘conveyance reference number’ field and Airway bill number must be provided in ‘Produced Documents’	All
Identity of means of transport crossing border	–	H	An..27 Sea Where sea transport is concerned, the IMO ship identification number shall be declared.RoRo For RoRo this will be the Vehicle Registration Number and Registered Trailer number.A space must be entered between Registration number and trailer number. Registrationnumber[space]registeredtrailernumber For example: AB12CDE FG34HIJ No other spaces, hyphens or other special characters to be included. For unaccompanied RoRo, the IMO ship identification number to be included Rail For Rail this will be the wagon number. Air Not to be used for air – the IATA flight number should be included in the data field ‘Conveyance Reference number’.	All (excluding air)
(Nationality of active means of transport crossing the border)	–	H	a..2 Nationality of the active means of transport	All
Conveyance reference number	–	H	An..35 Identification of the journey of the means of transport for example voyage, flight or trip number, if applicable.Air – the IATA number should be in this field. If ‘Transport mode at border’ = ‘4’ (Air) then format is Alpha-numeric 8, and must contain the carrier code (AN3), the flight number (N4) and an optional suffix (a1) without any separator between the two or three elementsSea – If ‘Transport mode at border’ = ‘1’ (Sea and Maritime) and the Conveyance reference number is used, and the first four digits consist of XFER in uppercase, then it must be followed by the lorry registration plate number, without any separator between ‘XFER’ and the lorry plate. Otherwise XFER cannot be used in the first four digits of the Conveyance reference number. Note: This is not applicable when using RoRo, as ‘Transport Mode at Border’ will be 10 or 11 RoRo – Intended Ferry company name to be provided if known.	Air Sea
(First place of arrival code)	(First Entry) Customs office – Reference number	H	An..8 Identification of the customs Office of First Entry (OoFE) in the UK. (To be taken from Code lists)codes structured as follows: • the first 2 characters (a2) serve to identify the country by means of the country code • the next 6 characters (an..6) stand for the office concerned in that country.Codes will be set up for the Identification of all potential customs offices of First Entry (OoFE).	All
(Date and time of arrival at first place of arrival in the Customs territory)	(First Entry) Customs office – Expected date and time of arrival	H	n..12 Format (YYYYMMDDHHMM) shall be used. Local time of first place of arrival shall be used. This must be GMT.Scheduled date and time of arrival of means of transport at (for air) first airport (land) arrival at first border post and (sea) arrival at first port.The scheduled date and time of arrival is a static reference point. It should be the same on all ENS’s submitted for consignments on that vessel/aircraft regardless of whether they are submitted by the carrier or by representatives on their behalf. Representatives should, therefore, obtain this information from the carrier.	All
Place of loading	–	H/I	an.35 The first 2 digits of the place of loading shall be the Country Code from the code list.This should be followed by the name of seaport, airport, freight terminal, rail station or other place at which goods are loaded onto the means of transport being used for their carriage, including the country where it is located. For unaccompanied goods the place of loading will be the port of first entry.For Accompanied goods the place of loading is the Freight Terminal, Warehouse or Other place of loading.	All
(Place of unloading code)	Place of unloading	H/I	an. 35 The first 2 digits of the place of unloading shall be the Country code from the code list. This should be followed by the name of seaport, airport, freight terminal, rail station or other place at which goods are unloaded onto the means of transport being used for their carriage, including the country where it is located.For unaccompanied goods the place of unloading will be the port of first entry.For Accompanied goods the place of unloading is the Freight Terminal, Warehouse or Other place of unloading.	All
Goods description	–	I	An.280 This is a plain language description precise enough for customs to be able to identify the goods.‘White goods’ should not be used to describe a microwave oven or a washing machine.General terms such as ‘consolidated’, ‘general cargo’ ‘groupage or ‘parts’ cannot be accepted.	All
(Type of packages (code))	Kind of packages	I	An.2 From a list of available codes.	All
–	Total number of packages	H	n..7 Enter figures of the total number of packages for goods declared within declaration.The total number of packages is equal to the sum of all ‘Number of packages’ + all ‘Number of pieces’ + a value of ‘1’ for each declared ‘bulk’.	All
Number of packages	–	I	n..5 Number of individual items packaged in such a way that they cannot be divided without first undoing the packing; or number of pieces if unpackaged.This information does not need to be provided where goods are in bulk.	All
–	Number of pieces	I	n.5 Number of individual ‘pieces’ if unpackaged.	All
(Shipping marks)	Marks and numbers of packages (long)	H/I	an.140 Free form description of the marks and numbers on transport units or packages.This should include information/description that will enable the identification of an individual package within the load.This information shall only be provided for packaged goods where applicable.	All
–	Container Number	H/I	an.17 The unique Container number (letters or numbers) which identifies the container. Where goods are containerised the container number can replace the ‘shipping marks’.For unaccompanied RoRo, the trailer number to be included	All
(Goods item number)	Goods item – Item Number	I	n.5 The number of the item in relation to the total number of items contained in the declaration.	All
(Commodity code)	Code (Commodity)	I	an. 8 Commodity Codes list is available in Part 2 of the UK Tariff (and on-line).For ENS, the first 4 digits of the 8-digit commodity code may be used.It is not necessary to provide this information if a ‘Goods description’ is provided.	All
(Gross mass (kg))	Gross mass (n..11,3) his means up to 11 digits then 3 following the decimal point.	H/I	Weight (mass) of goods including packaging but excluding the carrier’s equipment for the declaration. The declarant should provide this data at item level as well as header level. Enter, where necessary up to 3 decimal places, the gross mass in kilograms.	All
UN Dangerous Goods code UNDG code list available.	–	I	n4 The United Nations Dangerous Goods Identifier (UNDG) is a unique serial number (n4) assigned within the United Nations to dangerous substances and articles. This element shall be provided where it is relevant.From the code list available.	All
(Seal number)	Seals ID – Seals identity	H/I	An.20 The identification numbers of the seals affixed to the transport equipment, where applicable.If no seal attached, complete field with ‘No Seal’	All
Transport charges method of payment code	Transport charges or Method of Payment (a1)	H/I	Enter the relevant code specifying the payment method for transport charges. Codes to be used: A – Payment in cash B – Payment by credit card C – Payment by cheque D – Other H – Electronic credit transfer Y – Account holder with carrier Z – Not pre-paid	All
(Other specific circumstance indicator)	Specific Circumstance Indicator	H	a1 Code to be used E Authorised Economic Operators	All
–	Special Mentions – Additional information coded	–	an.5 Code list for available codes.	All
(Declaration date)	Declaration date and time	H Provided by declarant system	n.12 Date at which the respective declarations were issued and when appropriate, signed or otherwise authenticated. YYYYMMDDHHMM1. Date and time of declaration submitted 2. Must be provided by trader system 3. This must be GMT	All
–	Declaration place	H	an.35 Text describing where the declaration was completed (office address etc).	All
Signature and Authentication	–	H Provided by declarant system	–	All

Appendix 2: entry summary declaration (ENS) data elements for ICS NI

In the following table:

• ‘An’ means Alpha Numeric
• ‘A’ means Alpha
• ‘N’ means Numeric
• ‘A2’ means 2 characters only (NB there is usually a code list to go with these)
• ‘An.#’ means up to # characters (for example An.7 means up to 7 characters)

Data item name in Annex 30A (where different)	Data item name in TIS (where different)	Header (H) and/or item (I) level or Conveyance (C) level	Notes and further info (includes extracts from notes to the articles in Annex 30A of Regulation 1875/2006 and also to rules and conditions in the ICS NI TIS)
–	Reference Number (LRN)	–	An..22 This is the number/identifier allocated by the sending trader for a specific transaction (ENS, Arrival Notification, Diversion request etc). It must be unique per trader sending the transaction. Once an ENS is accepted a Movement Reference Number (MRN) is issued. In the UK we will be able to search ICS NI by either the MRN or the traders original LRN. The MRN generated by ICS NI will use ‘XI’ in place of ‘GB’ in Field 2 (Appendix E: Reference Numbers)
(Number of items)	Total number of items (n..5)	H	Total number of items declared in the Entry Summary Declaration
(Unique Consignment Reference Number)	Commercial Reference Number	H/I	Alpha numeric up to 70 characters. (an…70) Unique number assigned to goods, for entry, import, exit and export. WCO (ISO15459) codes or equivalent shall be used. See the note below this table on the use of UCRs in the UK and other countries.
(Transport document number)	Produced Documents /Certificates • Document type (an..4) • Document reference (an..35)	H/I	Reference of the transport document that covers the transport of the goods into the EU. Where the person lodging the declaration is different from the carrier the transport document number of the carrier shall also be provided. Document type code list – see TIS App C code list 13.
(Consignor)	(Consignor) Trader	H/I	This information takes the form of the consignor EORI number whenever this is available to the person lodging the ENS. Note that in the TIS the ‘TIN’ field is the EORI number. Alternatively include name, street and number, Postal code, City and Country Code.
(Person lodging the summary declaration)	(Lodging Summary Declaration) Person	H	Declare the EORI number of the person lodging the ENS.
(Consignee)	(Consignee) Trader	H/I	EU consignees declared on the ENS should normally be identified by their EORI number (if this is available). Consignees outside the EU with no EORI number (and those EU consignees where the EORI number is not available) should be identified by their name and address.
(*Carrier)	(Entry Carrier) Trader	C	This information should be provided if the carrier is different from the person lodging the ENS. The person lodging the ENS must have the carrier’s ‘knowledge and consent’. The carrier must be identified by an EORI number.
(Country(ies) of routing codes)	Itinerary – Country of routing code	H	Alpha…2 (country codes to be taken from TIS App C code list 8). Identification in chronological order of the countries through which goods are routed between the country of original departure and final destination. It should include the countries of departure and destination.
Notify party	–	H/I	Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and special mentions code 10600 (see TIS App C code list 39) is entered, the Notify Party shall always be provided. EORI number should be used where available.
(Mode of transport at the border)	Transport mode at border <br. Codes: 1 – Sea 3 – Road 4 – Air	C	n1 The mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Community.Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared.There are separate rules on combined transportation.
(Identity and nationality of active means of transport crossing the border) A number of data fields in the TIS make up this data requirement. These fields are used in conjunction with the ‘Mode of Transport at the border’ field.	•Identity of means of transport crossing border (an..27) • Nationality of means of transport crossing border (a..2)	C	Where sea transport is concerned, the IMO ship identification number shall be declared. Not to be used for air – the IATA flight number should be included in the data field ‘Conveyance Reference number’. Where road transport is concerned, the registration plate number may be declared and has no format restrictions. Accurate completion of these fields on all ENSs is essential when the carrier (or his representative) intend to use the Entry Key to Arrive or Divert all consignments on a vessel.
Conveyance reference number	–	C	An..35 Identification of the journey of the means of transport for example voyage, train or flight number etc.For air – the IATA number should be in this field.Accurate completion of this field on all ENS’s is essential when the carrier (or his representative) intend to use the Entry Key to Arrive or Divert all consignments on a plane.
(First place of arrival code)	(First Entry) Customs office – Reference number	C	an8 Identification of the customs Office of First Entry (OoFE) in the EU. an..8 codes structured as follows: • the first 2 characters (a2) serve to identify the country by means of the country code of the EU Member State • the next 6 characters (an..6) stand for the office concerned in that country.Codes will be set up for the Identification of all potential customs Offices of First Entry (OoFE). These will be uploaded by all Member States to a central COL (Customs Office List). These will be available on the EUROPA website.
(Date and time of arrival at first place of arrival in the Customs territory) As a general rule, this field once set by the carrier should not be amended. See note on Arriving and Diverting consignments using the Entry Key in Notes column.	(First Entry) Customs office – Expected date and time of arrivalAs a general rule, this field once set by the carrier should not be amended. See note on Arriving and Diverting consignments using the Entry Key in Notes column.	C	n..12 (CCYYMMDDHHMM) shall be used. Local time of first place of arrival shall be used. Scheduled date and time of arrival of means of transport at (for air) first airport (land) arrival at first border post and (sea) arrival at first port. It is particularly important, where a carrier intends to use the Entry Key to Arrive or Divert all consignments on a vessel or aircraft, that the scheduled date and time of arrival is a static reference point. It should be the same on all ENSs submitted for consignments on that vessel or aircraft regardless of whether they are submitted by the carrier or by representatives on their behalf. Representatives should, therefore, obtain this information from the carrier and should not amend the expected date and time of arrival unless the carrier instructs him to do so.
(Subsequent customs Office of Entry code)	(Subsequent Entry) Customs office – Reference number	C	an8 Identification of all known customs office(s) of Subsequent Entry (OoSE) in the EU.See notes on the structure of codes to be used above in the Notes column to the OoFE field.
Place of loading	–	H/I	an.35 The first 2 digits of the place of loading shall be the Country Code.Name of seaport, airport, freight terminal, rail station or other place at which goods are loaded onto the means of transport being used for their carriage, including the country where it is located.
(Place of unloading code)	Place of unloading	H/I	an. 35 The first 2 digits of the place of unloading shall be the Country code.Name of seaport, airport, freight terminal, rail station or other place at which goods are unloaded onto the means of transport being used for their carriage, including the country where it is located.
Goods description	–	I	This is a plain language description precise enough for customs to be able to identify the goods. General terms such as ‘consolidated’, ‘general cargo’ or ‘parts’ cannot be accepted. A list of other inappropriate descriptions has been published by the Commission. It is not necessary to provide this information where a commodity code is used.
(Type of packages (code))	Kind of packages	I	An.2 List of codes available in the TIS App C code list 17.
–	Total number of packages	H	n..7 Rule 105 applies as follows: ‘The total number of packages is equal to the sum of all ‘Number of packages’ + all ‘Number of pieces’ + a value of ‘1’ for each declared ‘bulk’.’
Number of packages	–	I	n..5 Number of individual items packaged in such a way that they cannot be divided without first undoing the packing; or number of pieces if unpackaged. This information does not need to be provided where goods are in bulk.
–	Number of pieces	–	n.5
(Shipping marks)	Marks and numbers of packages (long)	H/I	an.140 Free form description of the marks and numbers on transport units or packages.This information shall only be provided for packaged goods where applicable. Where goods are containerised, the container number can replace the shipping marks, which can however be provided by the trader where available. A UCR or the references in the transport document that allows for the unambiguous identification of all packages in the consignment may replace the shipping marks.
(Equipment identification number, if containerised)	Containers • Container Number	H/I	an.17 Marks (letters and/or numbers) which identify the container. Where goods are containerised the container number can replace the ‘shipping marks’.
(Goods item number)	Goods item • Item Number	I	n.5 The number of the item in relation to the total number of items contained in the declaration, the summary declaration or the diversion request.
(Commodity code)	Code (Commodity) • Combined Nomenclature	I	an. 8 Commodity Codes list is available in Part 2 of the UK Tariff (and on-line). For ENS, the first 4 digits of the 8-digit commodity code may be used. It is not necessary to provide this information if a ‘Goods Description’ is provided.
(Gross mass (kg))	Gross mass (n..11,3) This means up to 11 digits then 3 following the decimal point.	H/I	Weight (mass) of goods including packaging but excluding the carrier’s equipment for the declaration. Where possible, the trader should provide data at item level.
UN Dangerous Goods code UNDG co e list is available in the TIS App C d code list 101.	–	I	n4 The United Nations Dangerous Goods Identifier (UNDG) is a unique serial number (n4) assigned within the United Nations to dangerous substances and articles. This element shall be provided where it is relevant.
(Seal number)	Seals ID • Seals identity	H/I	The identification numbers of the seals affixed to the transport equipment, where applicable.
	Transport charges method of payment code Transport charges or Method of Payment (a1)	H/I	Enter the relevant code specifying the payment method for transport charges. Codes to be used: A – Payment in cash B – Payment by credit card C – Payment by cheque D – Other H – Electronic credit transfer Y – Account holder with carrier Z – Not pre-paid
(Other specific circumstance indicator)	Specific Circumstance Indicator	H	a1 A – Postal and express consignments C – road mode of transport D – Rail mode of transport E – Authorised Economic Operators
–	Special Mentions • Additional information coded	–	an.5 See TIS App C code list for available codes.
(Declaration date)	Declaration date and time	H Provided by declarant system	Date at which the respective declarations were issued and when appropriate, signed or otherwise authenticated.
–	Declaration place	–	an.35 Text describing where the declaration was completed (for example, office address).
Signature/Authentication	–	H Provided by declarant system	–

Appendix 3: exit summary declaration (IEXS) data elements

Data field name	Mandatory or optional to complete	Notes and further information
Consignor • Identity (EORI number) • Name and address	Mandatory	An EORI number must be provided. If a GB EORI number is provided, it is not necessary to provide name and address. If the EORI provided is not a GB EORI, then you must also provide name, street, city, postcode and country details.
Items (number field: total number of items)	Mandatory	It is possible to include up to 99 items in one declaration.
Packages (number field: total number of packages)	Mandatory	–
Reference number (declarant’s own reference)	Optional	–
Consignee • Identity (EORI number) • Name and address	Mandatory	An EORI number must be provided. If a GB EORI number is provided, it is not necessary to provide name and address. If the EORI provided is not a GB EORI, then you must also provide name, street, city, post code and country details. If consignee details are not known, AI statement 30600 must be entered in ‘Additional Information.’
Declarant or representative • Rep • Identity • Name and address	Optional	Not required to be completed unless an agent is completing the declaration on behalf of the declarant, in which case it is required
Country of export	Mandatory	–
Destination country	Mandatory	–
Location of goods	Mandatory	Enter the location of the port of exit where the goods will leave Great Britain. The goods do not need to be available at the location at the time when the declaration is made.
Packages and description of goods • Description of goods • Package marks • Package number • Package kind • Containers	Optional	Required to be completed if Box 33 (commodity code) is not completed. For Exit Summary Declarations, a full and unambiguous goods description must be supplied if a commodity code is not declared.
Item number	Optional	–
Commodity code	Optional	Required to be completed if ‘Description of goods’ is not completed. A 4 or an 8-digit commodity code can be used.
Gross mass	Mandatory	Gross mass must always be completed.
Procedure	Mandatory	Use the CPC 10 00 046. All items within the declaration must have the same CPC.
Additional information Header level: • Header level AI statement • Transport charges method of payment • Country of routing codes • Declaration currency • Registered consignor • Premises • Supervising office • Header level documents • DUCR • MUCR Item level: • Item level AI statement • Transport charges method of payment • UN dangerous goods code • Third quantity • Supervising office • Item level documents	Mandatory	Required to be completed in accordance with the existing rules laid out in the Trade Tariff Vol 3. For example, if carrying dangerous goods, the UN dangerous goods code will be needed, but not otherwise. A DUCR must always be provided.

Appendix 4: arrived exit summary declaration (EFD) data elements

Data field name	Mandatory or optional to complete	Notes and further information
Declaration (1st section) Type of declaration ‘EX’ (2nd section) Indication of arrival at office of export	Mandatory	‘In first sub-division, enter ‘EX’ ‘In second sub-division, enter ‘EXA’’
Consignor • Identity (EORI number) • Name and address	Mandatory	An EORI number must be provided. If a GB EORI number is provided, it is not necessary to provide name and address. If the EORI provided is not a GB EORI, then you must also provide name, street, city, post code and country details.
Items (number field: total number of items)	Mandatory	Up to 99 items can be included in one declaration.
Packages (number field: total number of packages)	Mandatory	–
Reference number (declarant’s own reference)	Optional	–
Consignee • Identity (EORI number) • Name and address	Mandatory	An EORI number must be provided. If a GB EORI number is provided, it is not necessary to provide name and address.If the EORI provided is not a GB EORI, then you must also provide name, street, city, post code and country details.If consignee details are not known, AI statement 30600 must be entered in ‘Additional Information.’
Declarant or representative • Rep • Identity • Name and address	Optional	–
Country of export	Mandatory	–
Destination country	Mandatory	–
Means of transport on departure	Mandatory	Do not complete this field
Identity and nationality of the active means of transport crossing the border	Optional	Do not complete this field
Invoice currency	Optional	Do not complete this field
Mode of transport at the border	Mandatory	1 – Maritime 2 – Rail 3 – Road 4 – Air 6 – RoRo
Mode of transport inland	Optional	Do not complete this field
Location of goods	Mandatory	Enter the location of the port of exit where the goods will leave Great Britain. The goods do not need to be available at the location at the time when the declaration is made.
Packages and description of goods • Description of goods • Package marks • Package number • Package kind • Containers	Optional	Description of goods, package marks, package number and package kind must be completed. Containers must be completed unless goods are being exported by an express operator.
Item number	Optional	–
Commodity code	Optional	Required to be completed if ‘Description of goods’ is not completed. An 8-digit commodity code must be used.It is not possible to use just the first four digits of the commodity code.
Country origin code	Optional	Do not complete this field
Gross mass	Mandatory	Gross mass must always be completed.
Procedure	Mandatory	Use the CPC 10 00 056. All items within the declaration must have the same CPC.
Net mass	Optional	Required to be completed if an 8-digit commodity code has been provided in ‘Commodity code’ data field.
Previous document • Class • Type • Reference	Optional	–
Supplementary units	Optional	Required to be completed if an 8-digit commodity code has been provided in ‘Commodity code’ data field.
Additional information Header level: • Header level AI statement • Transport charges method of payment • Country of routing codes • Declaration currency • Registered consignor • Premises • Supervising office • Header level documents • DUCR • MUCRItem level: • Item level AI statement • Transport charges method of payment • UN dangerous goods code • Third quantity • Supervising office • Item level documents