From 31 January 2025, any goods imported from the EU to GB must be covered by an Entry Summary (ENS) declaration, submitted through the Safety and Security GB (S&S GB) system. 

HMRC advise:

Declaration Submission

The legal requirement to submit a declaration lies with the carrier. This is the operator of the active means of transport on, or in, which the goods are brought into the customs territory. It is the carrier's responsibility to make sure that the declaration 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. 

If submitting ENS declarations, you will need:

• To register for S&S GB
• A Government Gateway account
• A GB EORI number

Ensure Accurate and Timely Information

Ensure that you have access to all information required to complete ENS declarations. See The Border Target Operating Model August 2023, Annex A for information regarding the dataset.

You must ensure that your entry summary declarations are complete and accurate. If any information changes, such as the amount of goods or the time of arrival, you can amend your declaration at any time until the goods arrive at the border.

Once you have submitted your entry summary declaration and it has been accepted, you will be issued with a movement reference number (MRN). You may choose to include your S&S GB MRN's declaration reference numbers in the Goods Vehicle Movement Service (GVMS).

S&S GB data is critical to border security and ensures the correct risk assessments, reducing the potential of legitimate goods being stopped for checks. HMG will monitor compliance with these requirements, and where non-compliance is in evidence, will engage with the haulier/carrier to address any issues. Where enforcement action is required, this could involve goods being delayed at the border for further checks, or penalties. If, after risk assessment, no interventions are required, the goods can continue with their journey. 

Using Different Transport Methods

• For goods travelling by Eurotunnel:
  • The haulage company is responsible for lodging the declaration.
• For unaccompanied goods travelling by rail:
  • The rail freight operator, who is authorized to traction the train, is responsible for lodging the declaration.
• For goods travelling by RoRo:
  • The haulage company is responsible for lodging the declaration for accompanied goods. 
  • The ferry operator is responsible for lodging the declaration for unaccompanied goods.

Ensure you are familiar with the time limits for submission

• For road traffic (Channel Tunnel - Le Shuttle Freight) you must submit at least 1 hour before arrival at the Eurotunnel terminal (at Coquelles, France).
• For a short rail journey (less than 2 hours duration) you must submit at least 1 hour before arrival of the train.
• For a long rail journey (more than 2 hours duration) you must submit at least 2 hours before arrival of the train.
• For RoRo accompanied freight you must submit at least 2 hours before arrival of the ferry operator.
• For RoRo unaccompanied freight you must submit at least 2 hours before arrival of the ferry operator.

Further Information

• Making an entry summary declaration.
• Safety and security requirements on imports and exports - imports into Great Britain and Northern Ireland.
• Preparing for the new safety and security declaration requirements.