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

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:

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

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

You can either: 

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

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

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.

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:

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

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

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

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.

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

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: [email protected].

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

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:

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

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

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:

Contact us about this by email at: [email protected].

Register for ICS2

Read more about: 

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: 

Read more about moving goods through GVMS ports.

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: 

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.

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:

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.

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: 

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.

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.

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

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: 

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.

In these spreadsheets:

Entry summary declaration data elements for the S&S GB service (ODS, 63.9 KB).

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

• when to provide conditional data elements

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.

Published 10 January 2019
Last updated 31 January 2025 + show all updates