Guidance

Making an entry summary declaration

Make an entry summary declaration if you move goods into Great Britain, into Northern Ireland from Great Britain, or into Northern Ireland from outside the EU.

From:
HM Revenue & Customs
Published
10 January 2019
Last updated
2031 NovemberJanuary 20242025 — See all updates

You’llYou need to make an entry summary declaration before the goods arrive if you’re transporting goods into:

  • Great Britain (England, Scotland and Wales)
  • Northern IrelandIreland, from Great Britain
  • Northern Irelandor from outside the EU

TheSome entrygoods summary declaration will have safetya andwaiver securityfrom informationthe aboutrequirement yourto goods.

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  • goods arrivethat atdo thenot UKneed border,an ifentry anysummary informationdeclaration

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BeforeWho youcan submit aan entry summary declaration

ToAs submitthe yourcarrier declaration,who youis mustmoving bethe registeredgoods, you are responsible for eithermaking the:sure the entry summary declaration is submitted.

You can either: 

If Controlyou Systemuse Northerna Irelandthird (ICSparty NI)to forfile bringingan goodsentry intosummary Northerndeclaration:

  • they Irelandshould not file any declarations without your knowledge and contractual agreement 
  • you should not file declarations yourself for that same shipment
    • Import

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Compatible waiversoftware

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  • Heligoland
  • Liechtenstein
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    Information to provide in an entry summary declarationdeclaration 

    You do not need to makeprovide andocuments entryand summarylicences declaration for goodsyour ifimport. youThis are:can include: 

    • bringingthe orbill receivingof themlading 
    • the intoairway Northern Ireland from an EU countrybill
    • movinga qualifyingcommercial Northerninvoice

    This Irelandapplies goodsto fromall Northernthe Irelandservices tolisted Greatin Britain

  • importingthe following sections.

    Moving goods tointo Great Britain

    The fromSafety theand EUSecurity (orGB other(S&S countriesGB) whenservice

    You thisneed wasto notuse previouslythe required)

SomeS&S goodsGB alsoservice doto notsubmit needentry asummary declaration,declarations includingfor thoseimports thatinto are:Great Britain.

one when you register.

YouIf canyour findbusiness ais morenot detailedestablished list in ArticleGreat 104Britain, ofyou’ll theneed retainedan CommissionEORI Delegatednumber Regulationstarting (EU)GB. 2015/2446Find out how to get an EORI number.

When to submit

DependingFind onout thehow typeto ofregister transportfor orthe shippingS&S GB service, youand havewhat used,other theredocuments areand differentinformation timeyou’ll limitsneed forwhen submittingyou your declaration.do.

How

Other you’reinformation shippingyou’ll goods

Whenneed

To to submit (minimuman timingentry requirement)

Maritimesummary containeriseddeclaration cargoatfor leastimports 24into hoursGreat beforeBritain, loadingyou’ll atalso theneed portinformation ofabout: 

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  • where cargo
    		• atand leastwhen 4they’ll hoursarrive beforein arrival
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    • from, and who they’re going to RoRo

    Moving —goods unaccompaniedinto freight

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    If operator

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    Long-hauldeclaration.

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    Roadsecurity trafficatdeclarations leastwill oneonly hourbe beforeneeded arrival

    for applicable movements. If you’reyou usinghave theany Goodsquestions Vehicleabout Movementthis, Service

    email us at: ics.helpdesk@hmrc.gov.uk.

    TheTo inclusionmake ofentry anysummary safetydeclarations andfor securitygoods declarationmoving referenceinto numbersNorthern inIreland theyou Goodsneed Vehicleto Movementuse Serviceone isof anthe optionalfollowing step.services: 

    • Import ThereControl willSystem beNorthern noIreland impact(ICS onNI)
    • Import anyControl vehiclesSystem moving2 without(ICS2), which this.

      is replacing ICS NI

    If youyou’re chooseusing the Trader Support Service to includesubmit safety and security declarationdeclarations, referenceyou numberscan inkeep thedoing Goodsthis. VehicleYou Movementdo Service,not you’ll need to submitregister yourto entryuse ICS2.

    You’ll summaryalso declarationneed at the earliest of either:

    • thean minimumEORI number timingstarting requirementXI
    • beforean checkEORI number inissued closesby an EU member state

    This

    The isTrader toSupport allowService

    You can sign up for the movementTrader referenceSupport numberService, fromusing thetheir website. They can complete entry summary declarationdeclarations toon beyour recordedbehalf.

    When into theuse goodsICS2 

    You movementneed reference,to whichuse willICS2 beto validatedmake bysafety theand carriersecurity atdeclarations checkfor in.

    Findall outair moreand aboutmaritime thegoods Goodsmovements Vehicleinto MovementNorthern Service.Ireland from: 

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    • Great seaBritain
    • outside journeys

    the EU 

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    If shortyou’re seausing journeys,ICS you’llNI

    ICS2 needis toreplacing ICS submitNI. yourFor safetyair and securitymaritime importmovements declarationsinto atNorthern leastIreland, 2you hoursmust beforeuse arrival,ICS2. forFor bothroad containerised and non-containerisedrail imports.

    Shortmovements sea journeys into GreatNorthern BritainIreland, refersyou tocan journeystransition from:

    • thefrom EnglishICS Channel,NI to orICS2 thebetween Atlantic1 coastApril of2025 Europeand from1 theSeptember point2025.

      You wheremust ittell meetsHMRC the Englishdate Channelyou upintend to andstart includingusing theICS2 portinstead of AlgecirasICS NI.

      You’ll need to tell us:

      • your company name
      • Norwayyour company address
      • Irelandyour EORI number
      • your role in the FaroeICS2 Islandsprocess (for example, air carrier, postal operator, house level filer) 
      • Icelandthe deployment window dates
      • portsthe ondate thewithin Balticthis Seawindow andthat theyou Northexpect Seato start using ICS2

      ShortContact seaus journeysabout intothis Northernby Irelandemail refersat: toics.helpdesk@hmrc.gov.uk.

      Register journeysfor from:

      ICS2

    Read more about: 

    HowGoods toVehicle submitMovement Service (GVMS) ports 

    ToIf submityou’re yourmoving declaration,goods useinto the:

    • S&SGreat GBBritain, serviceyou fordo bringingnot goodshave intoto Greatinclude Britain
    • ICS2safety serviceand (replacingsecurity ICSdeclaration NIreference numbers in the GVMS), forbut bringingyou can choose to.

      If you’re moving goods into Northern Ireland

    YouIreland, willyou needshould toinclude provideyour documentssafety and licencessecurity fordeclaration yourreference import.numbers in the GVMS.

    YouIf willyou’re alsoincluding needthese informationnumbers aboutin the:

    • goodsthe descriptionGVMS, oryou commodityneed code
    • consignorto andsubmit consignee
    • type,your amountentry andsummary packagingdeclaration ofby yourwhichever goods
    • mode of transportthese atis earliest: 

      • the borderminimum timing requirement 
      • onwardbefore journeycheck-in detailscloses 

      ToRead submitmore anabout moving entrygoods summarythrough GVMS ports.

      After you make your declaration

      Once ofwe importsaccept intoyour Greatentry Britain,summary declaration, we’ll give you willwith alsoa needmovement toreference knownumber, using the S&S GB locationservice codeor forICS2 service.

      UK customs will risk-assess your declaration and use the portresults ofto entry.identify: 

      After
      • imports youthey submit

      Oncewant yourto entrycontrol summarywhen declarationthey isarrive

    • shipments accepted,they youwant willto beprevent issuedbeing withloaded onto a movementvessel reference(for number.

      deep sea containerised maritime cargo only) 

    IfYour youdeclaration aremust movingbe goodscomplete throughand aaccurate, portand whichyou doesmust notsubmit haveit anwithin inventorythe linkedlegal system,deadlines. youThis mustwill generateminimise adelays goodswhen movementyour referencegoods usingarrive thein Goodscustoms.

    HMRC Vehicleand MovementBorder Service.Force Youwill canwork choosewith carriers to submitmake anysure safetyyou’re andaware securityof declarationyour movementobligations. referenceWe’ll numbersprovide inyou thewith goodssupport movementto reference,become althoughcompliant, thisif stepyou isneed optional.

    Findit. outRead the Customs technical handbook for more aboutinformation theon Goodsresponsibilities Vehiclefor Movementsubmitting Service.entry summary declarations.

    What

    ‘Do happensnot next

    load’ messages

    TheFor declarationdeep-sea willcontainerised beshipments, riskthe assessedsystem andmay theissue resultsa will‘Do benot usedload’ bymessage the(sometimes UKknown Borderas Forcean IE351 Advanced Intervention Notification) to identifywhoever either:submits the declaration.

    • shipments

      If theya wishthird toparty preventsubmitted beingthe loadeddeclaration ontofor theyou, vesselwe’ll enteringnotify Greatyou Britainas andwell, Northernas Irelandlong (foras deepthey seaentered containerisedthe maritimefollowing cargodetails only)

      • in the declaration:

      • importsyour thatEORI theynumber, mayas wishthe toocean controlcarrier
      • your ontransport enteringdocument Greatnumber, Britainas andthe Northernocean Irelandcarrier

      IfYou youcan getidentify athe ‘Doaffected Notshipment Load’using message,the container and transportation document numbers in the declaration. UK Border Force will contact you to tell you what to do.do next.

      For

      Amending goodsa movingdeclaration intoin Northernthe Ireland,S&S ifGB aand vesselICS2 orservices

      Your aircraftdeclaration divertsmust tobe aaccurate differentand Officecomplete, ofto Firstthe Entry,best you’llof needyour toknowledge, when you submit ait. diversionIf requestany asdetails soonchange, asor you knowhave aboutmade theany diversion.mistakes, Onceyou must amend your declaration before the goods arrive inat Northerntheir Ireland,destination.

      The youamendment mustshould submitcontain anall arrivalthe notification.data of the original declaration, but with any information that has changed overwritten with the amendments.

      FindYou outcan morechange aboutsome customsof declarationsthe whendetails bringingof yourthe goodsdeclaration, but not all of them. You must not make any changes to the UK.details of either the: 

      Making
      • person anlodging amendment

      the declaration 
    • representative

    YourYou declarationcan mustamend bethe accuratecustoms andoffice completeof (tofirst entry, but only if the bestnew office of yourfirst knowledge)entry whenis submitted.also Youin canthe makesame andestination. amendmentFor example, if somethingthe changes,original foroffice example,was in Great Britain, the amountamended ofoffice goodsmust oralso thebe timein ofGreat Britain.

    Cancelling a declaration in the seaS&S crossing.

    GB     and ICS2 services

    TheYou timecan limitsamend foran theentry lodgingsummary ofdeclaration, but not cancel it. If you make a declaration, but choose not to ship the declarationgoods, you do not startneed againto aftertake any action to cancel the amendmentdeclaration.

    Get since,help legally,and itsupport

    Online isservices themay initialbe declarationslow thatduring setsbusy them.times. AmendmentsCheck canif onlythere beare madeany:

    Registration UK.

    or account issues

    ThereIf isyou nocannot cancellationlog messageinto for either the S&S GB service or ICS NI. service Submittedbecause declarationsof issues with your Government Gateway user ID or password, you can beget amended,help with HMRC online services, like: 

    • password resets 
    • credentials resets 
    • user authentication codes

    If you cannot submit declarations 

    Contact the ICS helpdesk for technical support with the S&S GB, ICS NI or ICS2 services.

    If you’ve submitted a declaration but not cancelled.received a response, you’ll need to provide your Local Reference Number (LRN). This will help identify your declaration.

    AnIf amendmentyou’ve containsreceived alla therejection or error message and are not sure which data fields to correct, you should provide a copy of the originalXML declaration message and isthe linkederror tocode.

    Data theelements firstfor entry.entry Whensummary goodsdeclarations

    In willthese nospreadsheets:

    • ‘An’ longermeans bealphanumeric
    • ‘A’ shipped,means italpha
    • ‘N’ ismeans notnumeric
    • ‘A2’ necessarymeans 2 alpha characters only (there are usually code lists to informgo with these)
    • ‘An.#’ means up to # characters (for example, An.7 means up to 7 alphanumeric characters)

    For the S&S GB service

    Entry orsummary ICSdeclaration NIdata elements for the S&S GB service (ODS, 63.9 KB).

    ForThis declarationsspreadsheet intoexplains ICS2,which ifdata goodselements willare nomandatory, longerconditional, beor importedoptional. intoIt Northernalso Irelandexplains:

    • the required levels of data
    • when to provide conditional data elements

    For the submittedICS ENSNI service

    Entry summary declaration willdata needelements tofor bethe revoked.ICS NI service (ODS, 9.68 KB).

    The data elements for ICS NI cover road and rail movements only.

    Updates to this page

    Published 10 January 2019
    Last updated 2031 NovemberJanuary 2024 2025 + show all updates

    1. The temporary waiver on making safety and security (S&S) declarations for goods imported from the EU has ended. The file 'Entry summary declaration data elements for the S&S GB service' has been updated. Links to the Customs Technical Handbook have been added.

    2. Information about when to register and use Import Control System 2 to make an entry summary declaration for different modes of transport have been added.

    4. The waiver for import requirements for goods from the EU (and other territories that did not have requirements before 1 January 2021) has been extended until 31 January 2025.

    6. Information about when to submit your declaration has been updated to include the time limits for goods being shipped by roll on roll off (RoRo) shipping and through the Channel Tunnel.

    8. Sections about who should submit an entry summary declaration have been removed from this guidance.

    10. Fixed inaccurate link to Article 104 of the retained Commission Delegated Regulation (EU) 2015/2446.

    12. Added information to show arrangements for movements from Ireland and Northern Ireland and Great Britain are changing from 31 October 2024.

    14. To submit an entry summary declaration of imports into Great Britain, you will need to know the S&S GB location code for the port of entry.

    16. A link to a new draft border target operating model of controls has been added in the ‘Before you submit a declaration’ section of the guidance.

    18. The section 'Before you submit a declaration' has been updated with information on when the new import controls regime will be introduced. When using the Goods Vehicle Movement Service, the inclusion of any safety and security declaration reference numbers is an optional step.

    20. Guidance has been updated to explain that you do not need to make an entry summary declaration for goods imported from the EU and other territories from which a declaration was not required before 1 January 2021.

    22. The dates to make an entry summary declaration for goods imported into Great Britain from the EU have been updated.

    24. The date when you will need to start submitting safety and security declarations for imports into Great Britain from some countries has changed from 1 July 2021 to 1 January 2022.

    26. Updated to include information about short straits sea journeys into Northern Ireland.

    28. This page has been updated because the Brexit transition period has ended.

    30. First published.

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