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.
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, like a customs agent to submit them on your behalf
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
You should have more than one person able to access all the HMRC services that you’ve enrolled for. This will help prevent issues that could delay your declarations (for example, if a primary administrator is away, or leaves the company). Read more about managing team members and services.
Read 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.
Find out how to register for the S&S GB service, and what other documents and information you’ll need when you do.
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.
From 31 March 2025, new arrangements will come into effect for parcels moving from Great Britain to Northern Ireland. Because of agreements made under the Windsor Framework, safety and security declarations will only be needed for applicable movements. If you have any questions about this, email us at: ics.helpdesk@hmrc.gov.uk.
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
If you’re using the Trader Support Service to submit safety and security declarations, you can keep doing this. You do not need to register to use ICS2.
You’ll also need either:
- an EORI number starting XI
- an EORI number issued by an EU member state
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
Find out how to register for the Import Control System 2, and what other documents and information you’ll need when you do.
Read more about:
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 with 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 deep 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
Your declaration must be accurate and complete, to the best of your knowledge, when you submit it. If any details change, or you have made any mistakes, you must amend your declaration before the goods arrive at their destination.
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:
Registration or account issues
If you cannot log 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
.
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
.
The data elements for ICS NI cover road and rail movements only.
Updates to this page
Published 10 January 2019Last updated 31 January 2025 + show all updates
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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.
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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.
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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.
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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.
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Sections about who should submit an entry summary declaration have been removed from this guidance.
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Fixed inaccurate link to Article 104 of the retained Commission Delegated Regulation (EU) 2015/2446.
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Added information to show arrangements for movements from Ireland and Northern Ireland and Great Britain are changing from 31 October 2024.
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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.
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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.
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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.
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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.
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The dates to make an entry summary declaration for goods imported into Great Britain from the EU have been updated.
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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.
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Updated to include information about short straits sea journeys into Northern Ireland.
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This page has been updated because the Brexit transition period has ended.
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First published.