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

• Great Britain (England, Scotland and Wales)
• Northern Ireland, from Great Britain or outside the EU

Some goods have a waiver from the requirement to submit entry summary declarations. This includes qualifying Northern Ireland goods being imported into Great Britain. Read the customs technical handbook for more information about:

• qualifying Northern Ireland goods
• goods that do not need an entry summary declaration

You need to make your declaration before your goods arrive. You can submit declarations up to 200 days in advance.

Who can submit an entry summary declaration

As the carrier who is moving the goods, you are responsible for making sure the entry summary declaration is submitted.

You can either: 

• submit entry summary declarations yourself
• use a third party to submit them on your behalf, like a customs agent

If you use a third party to file an entry summary declaration:

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

If you and a third party both file declarations for the same shipment, customs authorities can decide to either:

• use both declarations for their safety and security risk analysis
• accept the declaration you make, and not the third party declaration

Read the customs technical handbook to learn more about other parties who can submit entry summary declarations.

Compatible software

The S&S GB and ICS2 services do not have user interfaces. This means you’ll need compatible software to submit your declaration as an XML (eXtensible Markup Language) message.

You can choose to:

• buy compatible software from a list of providers 
• employ a Community System Provider

You can also decide to develop compatible software in-house. Check the HMRC developer hub for more information.

Information to provide in an entry summary declaration 

You need to provide documents and licences for your import. This can include: 

• the bill of lading 
• the airway bill
• a commercial invoice

This applies to all the services listed in the following sections.

Moving goods into Great Britain

The Safety and Security GB (S&S GB) service

You need to use the S&S GB service to submit entry summary declarations for imports into Great Britain.

Before you can register for S&S GB, you’ll need a Government Gateway user ID and password. You can create one when you register.

If your business is not established in Great Britain, you’ll need an EORI number starting GB. Find out how to get an EORI number.

Other information you’ll need

To submit an entry summary declaration for imports into Great Britain, you’ll also need information about: 

• where your goods are coming from
• where and when they’ll arrive in Great Britain — check the S&S GB location code for the port of entry
• who the goods are being sent from, and who they’re going to

Moving goods into Northern Ireland from Great Britain or outside the EU

If you’re moving goods into Northern Ireland from Great Britain or outside the EU, you need to submit a safety and security declaration.

To make entry summary declarations for goods moving into Northern Ireland you need to use one of the following services: 

• Import Control System Northern Ireland (ICS NI)
• Import Control System 2 (ICS2), which is replacing ICS NI

You’ll also need either:

• an EORI number starting XI
• an EORI number issued by an EU member state

Find out how to get an EORI number.

The Trader Support Service

You can sign up for the Trader Support Service, using their website. They can complete entry summary declarations on your behalf.

When to use ICS2 

You need to use ICS2 to make safety and security declarations for all air and maritime goods movements into Northern Ireland from: 

• Great Britain
• outside the EU 

If you’re using ICS NI

ICS2 is replacing ICS NI. For air and maritime movements into Northern Ireland, you must use ICS2. For road and rail movements into Northern Ireland, you can transition from ICS NI to ICS2 between 1 April 2025 and 1 September 2025.

You must tell HMRC the date you intend to start using ICS2 instead of ICS NI.

You’ll need to tell us:

• your company name
• your company address
• your EORI number
• your role in the ICS2 process (for example, air carrier, postal operator, house level filer) 
• the deployment window dates
• the date within this window that you expect to start using ICS2

Contact us about this by email at: ics.helpdesk@hmrc.gov.uk.

Register for ICS2

Read more about: 

• sending parcels into Northern Ireland
• making an entry summary declaration using ICS2

Goods Vehicle Movement Service (GVMS) ports 

If you’re moving goods into Great Britain, you do not have to include safety and security declaration reference numbers in the GVMS, but you can choose to.

If you’re moving goods into Northern Ireland, you should include your safety and security declaration reference numbers in the GVMS.

If you’re including these numbers in the GVMS, you need to submit your entry summary declaration by whichever of these is earliest: 

• the minimum timing requirement 
• before check-in closes 

Read more about moving goods through GVMS ports.

After you make your declaration

Once we accept your entry summary declaration, we’ll give you a movement reference number, using the S&S GB service or ICS2 service.

UK customs will risk-assess your declaration and use the results to identify: 

• imports they want to control when they arrive
• shipments they want to prevent being loaded onto a vessel (for deepdeep-sea sea containerised maritime cargo only) 

Your declaration must be complete and accurate, and you must submit it within the legal deadlines. This will minimise delays when your goods arrive in customs.

HMRC and Border Force will work with carriers to make sure you’re aware of your obligations. We’ll provide you with support to become compliant, if you need it. Read the customs technical handbook for more information on responsibilities for submitting entry summary declarations.

‘Do not load’ messages

For deep-sea containerised shipments, the system may issue a ‘Do not load’ message (sometimes known as an IE351 Advanced Intervention Notification) to whoever submits the declaration.

If a third party submitted the declaration for you, we’ll notify you as well, as long as they entered the following details in the declaration:

• your EORI number, as the ocean carrier
• your transport document number, as the ocean carrier

You can identify the affected shipment using the container and transportation document numbers in the declaration. UK Border Force will contact you to tell you what to do next.

Amending a declaration in the S&S GB and ICS2 services

The amendment should contain all the data of the original declaration, but with any information that has changed overwritten with the amendments.

You can change some of the details of the declaration, but not all of them. You must not make any changes to the details of either the: 

• person lodging the declaration 
• representative

You can amend the customs office of first entry, but only if the new office of first entry is also in the same destination. For example, if the original office was in Great Britain, the amended office must also be in Great Britain.

Cancelling a declaration in the S&S GB and ICS2 services

You can amend an entry summary declaration, but not cancel it. If you make a declaration, but choose not to ship the goods, you do not need to take any action to cancel the declaration.

Get help and support

Online services may be slow during busy times. Check if there are any:

• problems with S&S GB
• problems with ICS2
• problems with ICS NI

Registration or account issues

If you cannot sign into either the S&S GB or ICS NI service because of issues with your Government Gateway user ID or password, you can get 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 received a response, you’ll need to provide your Local Reference Number (LRN). This will help identify your declaration.

If you’ve received a rejection or error message and are not sure which data fields to correct, you should provide a copy of the XML declaration message and the error code.

Data elements for entry summary declarations

In these spreadsheets:

• ‘An’ means alphanumeric
• ‘A’ means alpha
• ‘N’ means numeric
• ‘A2’ means 2 alpha characters only (there are usually code lists to go with these)
• ‘An.#’ means up to # characters (for example, An.7 means up to 7 alphanumeric characters)

For the S&S GB service

Entry summary declaration data elements for the S&S GB service (ODS, 65.8 KB).

This spreadsheet explains which data elements are mandatory, conditional, or optional. It also explains:

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

For the ICS NI service

Entry summary declaration data elements for the ICS NI service (ODS, 9.68 KB).

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