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Great Britain (England, Scotland and Wales) is not part of a safety and security zone with the EU. This guide sets out how to meet the safety and security requirements for imports and exports for both Great Britain and Northern Ireland.

Background and legislation

Great Britain is now no longer part of a safety and security zone with the EU — the UK left the EU on 31 January 2020 and the transition period ended on 31 December 2020.

The government has introduced border controls in stages, from the end of the transition period.

For safety and security:

• export requirements have applied for all movements, unless otherwise exempt, since 1 October 2021
• declarations continue to be required for goods entering and leaving the UK when coming from or destined for countries outside the EU
• requirements for goods moving from Great Britain to Northern Ireland are in place as of 1 January 2021 and are covered in the Northern Ireland section of this guidance
• import requirements for goods from the EU (and other territories that did not have requirements before 1 January 2021) were due to be implemented from 1 July 2022, but the waiver has been extended until 31 January 2025

The UK remains committed to upholding the principles of the World Customs Organisation SAFE Framework of Standards.

Any references to Great Britain within this guide include the 3 island territories off the coast of Great Britain which are Crown Dependencies. These are the:

• Isle of Man
• Bailiwick of Jersey
• Bailiwick of Guernsey (which includes Alderney and Sark)

The legislation

The requirements for safety and security declarations in the UK are underpinned by the following legislation:

The safety and security regulations mandate pre-arrival and pre-departure information for all consignments entering and leaving Great Britain (including Remain on Board goods). There are exceptions for qualifying Northern Ireland goods, as follows.

Qualifying Northern Ireland goods

The government has legislated to guarantee unfettered access for Northern Ireland businesses to the whole of the UK internal market. For safety and security, that means there’s no requirement to submit entry or exit summary declarations for qualifying Northern Ireland goods entering the rest of the UK from Northern Ireland, if they’ve arrived:

• directly from Northern Ireland to Great Britain
• indirectly from Northern Ireland to Great Britain, passing through Ireland

Read more about .

Non-qualifying Northern Ireland goods

If you’re a trader moving non-qualifying Northern Ireland goods, you must submit an export declaration before the goods depart Northern Ireland. This must include safety and security data. From 31 January 2025, you’ll also need to submit an entry summary declaration before the goods arrive in the rest of the UK.

HMRC will assess all the information you submit. This will enable the UK to continue securing its borders effectively.

Imports into Great Britain and Northern Ireland

Safety and security data for imports is submitted by the lodgement of an entry summary declaration.

Read more guidance on .

Who should submit

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.

Goods travelling by rail

If your goods are travelling by rail, the carrier will be the rail freight operator who is authorised to traction the train through the Channel Tunnel into Great Britain.

Goods travelling by air or sea

If your goods are travelling by air or sea, the legal requirement is with the party that has contracted and issued the bill of lading or an air waybill, for the carriage of the goods into Great Britain or Northern Ireland.

For sea, this means the shipping company is responsible, and for air, the airline.

Goods travelling by roll-on roll-off (RoRo)

If your goods are travelling by roll-on roll-off:

• the haulage company is responsible for lodging the declaration for accompanied goods
• the ferry operator is responsible for lodging the declaration for unaccompanied goods

Goods travelling by combined transport

In the case of combined transport (such as a truck carried on a ferry), the obligation to file an entry summary declaration lies with the operator of the active means of transport (the carrier) on arrival in the UK.

If a truck is carried on a ferry, and will drive off the ferry on arrival in the UK, the obligation lies with the trucking company.

If a ferry is transporting an unaccompanied trailer or container, the active means of transport is the ferry, even when the trailer or container could be attached to a truck when it arrives at its destination.

Who else can submit a declaration

The entry summary declaration can be submitted by a third party on the carrier’s behalf. A third party cannot file without the knowledge and consent of the carrier. The carrier remains responsible for ensuring the declaration is submitted on time.

Commercial terms and conditions can be used when arranging for a third party to file on the carrier’s behalf. This may involve amending an existing contract or creating a new one. The contract should state that a third party has consent to file on the carrier’s behalf and how this will be evidenced. The contract will also show which conditions and terms apply (such as the time for submission of the declaration, the shipments involved and the duration of the filing arrangement).

Without evidence suggesting otherwise, the customs authorities may assume that:

• the carrier has given consent under contractual arrangements
• a third party lodging a declaration has done so with the carrier’s knowledge and consent

If responsibility for submitting is passed to a third party, the legal liability to make sure that an entry summary declaration has been submitted still remains with the carrier. However, the responsibility that the information provided is accurate lies with whoever is submitting the entry summary declaration.

Find out more about .

Accuracy and completeness

Customs authorities and economic operators must be able to identify who is responsible for compliance with this requirement.

The declarant must provide the information known to them at the time of lodgement of the entry summary declaration. They are entitled to base their declaration filing on data provided by the trading or contracting parties.

All the data elements prescribed in the table in Appendix 1 for safety and security and Appendix 2 for Import Control System Northern Ireland (ICS NI) must be contained in the entry summary declaration filing. If the declarant learns later that one or more particulars contained in the filing have been incorrectly declared, the provisions on amendments will apply.

Safety and security declarations are an important part of Border Force’s frontier risk assessment processes. The timely provision of complete and accurate data will help goods flow through the border more smoothly.

The government will continue to engage with carriers, hauliers and traders to make sure that their obligations to meet safety and security requirements are fully understood. HMRC will seek to 91Ï㽶»ÆÉ«ÊÓƵ those who make genuine errors to get it right, including education and intervention. Enforcement action in respect of non-compliance will be evidence-based and proportionate. This action could involve goods being delayed at the border for further checks and fines.

Which service to use and how to access it for imports into Great Britain

Safety and security data is submitted by the lodgement of an entry summary declaration.

For all goods imported into Great Britain, the declaration will be submitted into the Safety and Security Great Britain (S&S GB) service.

This will apply to all imports using the following modes of transport:

• sea and maritime
• air
• roll-on roll-off (accompanied and unaccompanied)
• rail

When goods are moved from a country outside the EU to Great Britain through an EU port, carriers will be required to submit declarations for the movement to the relevant EU member state.

Under the current waiver, a separate declaration is not then required for the movement of goods from the EU member state to Great Britain.

The S&S GB service does not have a user interface and therefore data will need to be lodged using compatible software.

This can be done by either:

• employing the services of a community system provider
• purchasing compatible software, available from software developers

Before you submit an entry summary declaration into the S&S GB service

How to access the system

You will need to  and before you can do this you need a Government Gateway user ID and password.

You can  and  and it is your choice regarding the option that best suits your business needs. HMRC can provide further information and 91Ï㽶»ÆÉ«ÊÓƵ if needed.

The entry summary declaration should be submitted as an XML message and all technical documentation for third-party software providers and community system providers are available on the , including:

• application programming interface (API) specification
• message types
• authentication protocols

A testing environment is available to allow community system providers and software developers to test that their software works with the S&S GB service.

If you need more details on technical specifications for the S&S GB service, email: SDSTeam@hmrc.gov.uk.

Get a Government Gateway user ID and password

If you decide to submit the entry summary declarations yourself, and you get the appropriate software, you will also need to register for a Government Gateway user ID and password.

If you already have a Government Gateway user ID and password, you can use the same ID to register and enrol for the access to the S&S GB service.

You can find help and information about .

 for S&S GB enquiries.

What EORI number you need

If you move goods to Great Britain, you need an EORI number starting GB to make the entry summary declaration into the S&S GB service.

The service does not share data or information with safety and security systems in other countries so the person lodging the entry summary declaration (the carrier or an appointed third-party representative) must have an EORI number starting GB.

Find out how to .

Submit an amendment for S&S GB

The legal requirement is that the entry summary declaration is complete and accurate. There are a number of principles regarding what can be amended in the declaration and when the amendment can take place.

There is no restriction in the customs code or the customs code implementing provisions, but you should not amend the particulars concerning the:

• person lodging the declaration
• representative

The customs office of first entry may be amended only if the new office of first entry is also in Great Britain. If the new office is not in Great Britain, follow the guidance in the next section.

Amendments can only be made up until the point the goods arrive in Great Britain. The time limits for the lodging of the entry summary declaration do not start again after the amendment since, legally, it is the initial declaration that sets them.

There is no cancellation message for the S&S GB service. Entry summary declarations submitted can be amended but not cancelled. An amendment contains all the data of the original declaration plus any amendment made, and overwrites the first entry. If the goods will no longer be shipped, it is not necessary to inform the service.

Within roll-on roll-off and road modes, it is recognised that periodic extensive disruption due to weather or industrial action can affect ferry and rail services This could unduly impact the road haulage industry due to the volume and cost of amending their entry summary declarations. If a routing suffers cancellations or delays in excess of 2 hours of the normal scheduled arrivals, an amendment would not be required as long as the vehicle moves:

• on the same routing as declared in the entry summary declaration
• with the same carrier as declared in the declaration
• after the original declared sailing or scheduled departure time
• from the declared port of departure no longer than 12 hours after its original declared sailing or scheduled departure time

Arrivals and diversions for S&S GB

When to submit an arrival notification

There is no requirement to submit an ‘arrival notification’ for goods being imported into Great Britain.

What to do if there is a diversion

Diversions to Great Britain, for cargo that has not already been declared into S&S GB, will require entry summary declarations for that cargo. Declarations should be submitted as soon as the decision to divert is made, but no later than 2 hours pre-arrival.

If declarations have already been submitted in S&S GB, amendments will be needed if the diversion results in a significant change to information, such as port of arrival or date of arrival.

Amendments can be submitted up to the point of arrival in Great Britain.

In exceptional circumstances (‘force majeure’), contact HMRC Import Control System helpdesk immediately for advice on next steps by email: ics.helpdesk@hmrc.gov.uk.

Data you need for S&S GB

An entry summary declaration must be submitted for every individual consignment. For example, a trailer or container may be carrying one, 2, or many different consignments and therefore, a declaration is required for each consignment.

The data needed on an entry summary declaration for risk assessment includes information on the:

• vessel, conveyance, container or vehicle bringing the goods into Great Britain
• route the conveyance takes to get to Great Britain
• persons or companies involved in the transaction (such as a consignor, consignee, carrier or agent)
• goods being brought into Great Britain

The specific data elements required for an entry summary declaration submitted into S&S GB are set out in Appendix 1.

Data held by other parties in the supply chain that you need for S&S GB

Although the carrier has the responsibility to make sure the entry summary declaration is submitted within the legal time limits, some of the data required may be held by other parties (such as freight forwarders or individual traders or importers). The carrier will decide who should submit the declaration for individual shipments.

If a carrier decides to allow a third party to submit the declaration on their behalf, they need to pass the relevant conveyance and routing information to that third party. There are also several required data elements that the third-party representative needs to get from the carrier prior to lodging the declaration. These include:

• the EORI number of the carrier
• mode of transport at the border
• the nationality of the active means of transport entering Great Britain
• expected date and time of first place of arrival or entry in Great Britain
• first place of arrival or entry code
• the International Maritime Organisation (IMO) vessel number (relating to maritime shipments), the flight number (for air), trailer number or vehicle registration number (for accompanied roll-on roll-off)

The carrier will need to make such data elements are available to the third-party declarant, preferably at the time of booking or as logically required for a timely submission of that party’s filing.

In all circumstances, the carrier’s EORI number and the carrier’s transportation document number must always be included in any third-party filings. For example, for:

• maritime, ocean (master) bill of lading (if known) or the booking reference number supplied by the carrier
• air, (master) air waybill number
• roll-on roll-off — Convention relative au contrat de transport international de merchandises par route (CMR) waybill

If a carrier decides to submit all entry summary declarations themselves, they may need to gather the required, more detailed, data on the goods and persons involved in the movement from other sources further down the supply chain (such as freight forwarders or individual traders).

Which service to use and how to access when bringing goods into Northern Ireland

For all goods brought into Northern Ireland from Great Britain and countries outside the EU, the entry summary declaration will be submitted into either:

• the Import Control System 2 (ICS2)
• the Import Control System Northern Ireland (ICS NI) - this is gradually being replaced by the new system ICS2

When to use ICS NI

You’ll need to use ICS NI for all imports using the following modes of transport:

• sea and maritime
• roll-on roll-off (accompanied and unaccompanied)

The ICS NI does not have a user interface and therefore data will need to be lodged using compatible software.

This can be done by either:

• employing the services of a community system provider
• purchasing compatible software, available from software developers

When to use ICS2

ICS NI is gradually being replaced by a new system, known as the Import Control System 2 (ICS2).

ICS2 will become operational in 3 releases. Each release affects different operators and modes of transport. Operators will begin declaring their goods into ICS2 depending on the type of services they provide.

Release 1 went live in 2021 and means you have to use ICS2 to submit Pre-Loading Advance Cargo Information (PLACI) information if you’re:

• an express operator
• a postal operator bringing postal consignments into Northern Ireland by air

Release 2 went live on 1 March 2023 and any goods brought by air into Northern Ireland from Great Britain and countries outside the EU, will need to use ICS2 to submit declarations. This will include submitting the following information:

• Pre-Loading Advance Cargo Information (PLACI) for air movements
• pre-arrival notifications
• arrival notifications

You’ll also need to submit a ‘presentation of goods’ notification when the goods arrive in Northern Ireland, which will be done through an API.

You’ll need to submit declarations through the EU Shared Trader Interface (also known as the EU Customs Trader Portal). To access this, you’ll need to email: admin.uum@hmrc.gov.uk and tell us your:

• name
• contact email address
• address of your business
• EORI number starting XI

Release 3 went live on 3 June 2024 and means you’ll need to use ICS2 to submit full entry summary declarations for rail, road and maritime modes of transport. When you’ll need to start using ICS2 instead of ICSNI will depend on your mode of transport.

Check guidance on:

What you need before you can submit entry summary declaration into the ICS NI

How to access the system

You need access to the ICS NI to submit entry summary declarations. You can  and  and it is your choice regarding the option that best suits your business needs. HMRC can provide further information and 91Ï㽶»ÆÉ«ÊÓƵ if needed.

The declaration should be submitted as an XML message and all technical documentation for third-party software providers and community system providers are available in the , including:

• API specification
• message types
• authentication protocols

Get a Government Gateway user ID and password

If you decide to submit the entry summary declarations yourself, and you get the appropriate software, you will also need to register for a Government Gateway user ID and password.

If you already have a Government Gateway user ID and password, you can use the same ID to register and enrol for the access to the ICS NI.

You can find help and information about .

What EORI number you need

If you move goods to Northern Ireland, you need an EORI number starting XI or an EORI number that is issued by an EU member state to make the entry summary declaration.

To get an EORI number starting XI, you must first have an EORI number starting GB.

If you already have an EORI number from an EU country, then you do not need an EORI number starting XI. However, you may still need an EORI number starting GB to use some UK customs systems.

Find more information about how to .

Trader Support Service — if you move goods between Great Britain and Northern Ireland

You can . The service can complete the entry summary declarations on your behalf.

Submit an amendment for the ICS NI

The legal requirement is that the entry summary declaration is complete and accurate. There are a number of principles regarding what can be amended in the declaration and when the amendment can take place.

There is no restriction in the customs code or the customs code implementing provisions, but you should not amend the particulars concerning the:

• person lodging the declaration
• representative

The customs office of first entry may be amended only if the new office of first entry is also in Northern Ireland. If the new office is not in Northern Ireland, follow the guidance in the next section.

Amendments can only be made up until the point an ‘arrival notification’ is received in the ICS NI, upon goods arriving at the office of first entry in Northern Ireland. The time limits for the lodging of the entry summary declaration do not start again after the amendment since, legally, it is the initial declaration that sets them.

There is no cancellation message for the ICS NI. Entry summary declarations submitted can be amended but not cancelled. An amendment contains all the data of the original declaration plus any amendment made, and overwrites the first entry. If the goods will no longer be shipped, it is not necessary to inform the service.

Within roll-on roll-off and road modes, it is recognised that periodic extensive disruption due to weather or industrial action can affect ferry and rail services This could unduly impact the road haulage industry due to the volume and cost of amending their entry summary declarations. If a routing suffers cancellations or delays in excess of 2 hours of the normal scheduled arrivals, an amendment would not be required as long as the vehicle moves:

• on the same routing as declared in the entry summary declaration
• with the same carrier as declared in the declaration
• after the original declared sailing or scheduled departure time
• from the declared port of departure no longer than 12 hours after its original declared sailing or scheduled departure time

Arrivals and diversions for ICS NI

When to submit an arrival notification

Upon arrival at the Northern Ireland airport, regardless of if it is an office of first entry or office of subsequent entry, the operator of the active means of transport (the carrier) entering Northern Ireland must submit an ‘arrival notification’. This allows customs to identify all the entry summary declarations that were previously submitted for the cargo carried on the vessel (or aircraft).

The ‘arrival notification’ must cover all entry summary declarations on the vessel, even if the goods are remaining on board or destined for discharge at either subsequent EU airports or airports outside of the EU.

What to do if there is a diversion

Diversions for cargo that has not already been declared into ICS NI will require entry summary declarations for that cargo. Declarations should be submitted as soon as the decision to divert is made, but no later than 2 hours pre-arrival.

If declarations have already been submitted in ICS NI, amendments will be needed if the diversion results in a significant change to information, such as port of arrival or date of arrival.

In exceptional circumstances (‘force majeure’), contact HMRC Import Control System helpdesk immediately for advice on next steps by email: ics.helpdesk@hmrc.gov.uk.

Data you need for ICS NI

An entry summary declaration should be submitted for every individual consignment. For example, a trailer or container may be carrying one, two or many different consignments and therefore, a declaration is required for each consignment.

The data needed on an entry summary declaration for risk assessment includes information on the:

• vessel, conveyance, container vehicle bringing the goods into Northern Ireland
• route the conveyance takes to get to Northern Ireland
• persons or companies involved in the transaction (such as the consignor, consignee, carrier, or agent)
• goods being brought into Northern Ireland

The specific data elements required for an entry summary declaration into ICS NI are set out in Appendix 2.

Data held by other parties in the supply chain that you need for ICS NI

Although the carrier has the responsibility to make sure the entry summary declaration is submitted within the legal time limits, some of the data required may be held by other parties (such as freight forwarders or individual traders or importers). The carrier will decide who should submit the declaration for individual shipments.

If a carrier decides to allow a third party to submit the declaration on their behalf, they need to pass the relevant conveyance and routing information to that third party. There are also several required data elements that the third-party representative needs to get from the carrier prior to lodging the declaration. These include:

• the EORI number of the carrier
• mode of transport at the border
• the nationality of the active means of transport entering Northern Ireland
• expected date and time of first place of arrival or entry in Northern Ireland
• first place of arrival or entry code
• the IMO vessel number (in the case of maritime shipments), the flight number (for air), trailer number or vehicle registration number (for accompanied roll-on roll-off)

The carrier will need to make sure such data elements are available to the third-party declarant, preferably at the time of booking or as logically required for a timely submission of that party’s filing.

In all circumstances, the carrier’s EORI number and the carrier’s transportation document number must always be included in any third party filings. For example, for:

• maritime, ocean (master) bill of lading (if known) or the booking reference number supplied by the carrier
• air, (master) air waybill number
• roll-on roll-off — CMR waybill

If a carrier decides to submit all entry summary declarations themselves, they may need to gather the required, more detailed, data on the goods and persons involved in the movement from other sources further down the supply chain (such as freight forwarders or individual traders).

What happens after submission in both the S&S GB service and ICS NI or ICS2

Validation of data

Information submitted in the entry summary declaration will be subjected to various levels of validation (on the structure and content of the information).

Once the declaration has passed all levels of validation, a movement reference number is issued to the person who submitted it.

Risk assessment

Once the entry summary declaration has been validated, accepted and a movement reference number issued, it will be risk assessed against a set of rules. The results of the risk assessment will be used by the UK Border Force to identify either:

• shipments they wish to prevent being loaded onto the vessel entering Great Britain (‘Do not load’ message)
• imports they may wish to control on entering Great Britain

The provision of timely, complete and accurate data will prevent unnecessary delays in this process.

‘Do not load’ message

For deep-sea containerised shipments only, a ‘Do not load’ message (the IE351) may be issued. This will be sent to the person submitting the declaration.

There are a number of steps which must be followed to make sure the carrier is made aware that a ‘Do not load’ message has been issued, if a third party (for example, a freight forwarder) has made the entry summary declaration filing.

1. The third-party may only file the declaration with the ocean carrier’s knowledge and consent.
2. The third-party must identify the ocean carrier with the ocean carrier’s EORI number.
3. The third-party must also include the container numbers and the ocean carrier’s transport document number (that is, the master bill of lading number or booking reference number) in addition to its own (house) bill of lading number in its filing.

Provided these data elements are included in the declaration and the ocean carrier is IT-connected to S&S GB, ICS NI or ICS2, the ocean carrier would automatically be notified of:

• the movement reference number for the third-party filing (which will serve as proof that the carrier’s obligation that an entry summary declaration is filed has been met)
• any ‘Do not load’ messages

Based on the container and transportation document numbers included in the message, the ocean carrier would be able to identify the containerised shipment that may not be loaded.

It is not unrealistic to expect that if a customs administration believes that a consignment poses such a serious threat that a ‘do not load message’ is appropriate, then they would not simply rely on sending an electronic message to interested parties.

The UK Border Force will contact you to tell you what to do if you get a ‘Do not load’ message.

Unintentional dual filing for both S&S GB and ICS NI or ICS2

If the carrier has contractually agreed that a third party will file the entry summary declaration, the carrier should not make its own filing for that same shipment. Similarly, a third party may not file without the carrier’s prior knowledge and contractual agreement.

In cases where dual filings for the same shipment occur, for example, the carrier and a third party both file an entry summary declaration for the same shipment, customs authorities may decide to use both filings for their safety and security risk analysis. Otherwise, they will consider that the declaration lodged by the carrier takes precedence.

Dual filings may affect compliance with the legal requirement that an entry summary declaration is made if the information is not compliant with the relevant authority, or within the specified time limits.

Exports from Great Britain and Northern Ireland

When an exit summary declaration is needed

Most exports will have safety and security requirements met with the customs export declaration which contains safety and security information. This is sometimes referred to as a combined exports declaration. The person normally responsible for submitting a combined declaration is the exporter of the goods, or their representative.

The carrier of the goods has a legal responsibility to make sure the UK customs authority is provided with pre-departure safety and security information. The carrier will need to make sure they provide certain information to the person submitting the combined exports declaration.

A standalone exit summary declaration is required in some cases when the export consignments are not covered by a combined export declaration, and are not otherwise exempt.

When an exit summary declaration is required, the responsibility for making sure this is submitted lies with the operator of the active means of transport (the carrier).

An exit summary declaration is required when goods:

• have remained in temporary storage for more than 14 days
• have remained in temporary storage for less than 14 days, but the import safety and security declaration details are unknown, or the destination or consignee has changed
• are moved under transit using either a transit accompanying document, a transit security accompanying document or a transport internationaux routiers (TIR) Carnet document

Some exports do not need a standalone exit summary declaration, including:

• empty pallets, empty containers or empty vehicles, including those moved under a transport contract
• outbound inter-port transhipments, meaning goods that are transhipped and then leave through a different port, if they are put into transit within 14 days of arrival and are moved under a single transport contract — the import safety and security declaration, or entry summary (ENS) declaration, must still be available and accurate
• outbound transit movements where goods are moved through Great Britain under transit and an entry summary declaration (ENS) has been made within 14 days of arrival
• outbound freeport goods where advance safety and security information is available and accurate and the goods have been at the freeport for less than 14 days before being exported from Great Britain
• sea-fishing and other products taken from the territorial waters of the UK that are to be landed outside the UK
• electrical energy
• goods leaving by pipeline
• goods contained in a travellers’ personal baggage
• goods covered by ATA or CPD carnets

A permanent waiver of safety and security export requirements also applies to goods moved under common transit procedures from Great Britain to Ireland, if the goods are destined for Northern Ireland.

Export safety and security information will be required on all other movements out of Great Britain, unless permanently exempt. You can find out more information about exceptions and .

Safety and security export declarations are not required for goods moving from:

• Great Britain to Northern Ireland
• Northern Ireland to the EU
• qualifying Northern Ireland goods leaving Northern Ireland for the rest of the UK

Who is responsible for exit summary declaration and who can submit

The legal requirement to submit a declaration lies with the operator of the active means of transport. For example, the vessel, aircraft, train or road vehicle on or in which the goods depart the customs territory (for example, Great Britain). HMRC refer to this party as the carrier.

For rail, this means the rail freight operator who is authorised to traction the train through the Channel Tunnel, into the EU.

For maritime and air, the legal requirement is with the party that has contracted and issued the bill of lading or an air waybill, for the carriage of the goods out of Great Britain. For sea, this means the shipping company is responsible and for air, the airline.

For roll-on roll-off, this means the haulage company is responsible for lodging the declaration for ‘accompanied’ goods and the ferry operator for ‘unaccompanied’ goods.

If a ferry is transporting an accompanied trailer or container, the active means of transport is the haulier.

If a ferry is transporting an unaccompanied trailer or container, the active means of transport is the ferry, even if the trailer or container could be attached to a truck when it arrives at its destination.

Someone other than the carrier may lodge the declaration. However, as it is the carrier’s responsibility to make sure that it is submitted within the legal time limits, a declaration must only be lodged by a representative or third party with the carrier’s knowledge and consent.

Arranging for such an alternative third party exit summary declaration filing may be done through the use of commercial terms and conditions and may involve the third-party declarant and the carrier making amendments to an existing, or creating a new, contractual agreement that the third party is to file the declaration instead of the carrier.

How the carrier’s consent to the third party filing is to be evidenced, and under which conditions and terms, are subject to contractual agreement between the commercial parties. For example, time for submission of the declaration, the shipments involved and the duration of the filing arrangement.

Except where there is evidence to the contrary, the customs authorities may assume that the carrier has given its consent under contractual arrangements and that the third party’s lodging of the exit summary declaration is made with the carrier’s knowledge and consent.

If responsibility is passed on to a third party, the legal liability to make sure that a declaration is submitted remains with the carrier. However, the responsibility that the information provided is accurate, lies with whomever the declarant is — in this case, the third party.

How to submit an exit summary declaration

Export declarations, including exit summary declarations, are made using the .

You can , or you can make the declaration yourself.

You’ll need:

• access to the Customs Declaration Service
• software that can submit declarations

You must have an EORI number and a Government Gateway user ID and password.

Find out more about .

Appendix 1: entry summary declaration data elements for the S&S GB service

The attached spreadsheet sets out the current entry summary declaration data elements for the S&S GB service. In the spreadsheet:

• ‘An’ means Alpha Numeric
• ‘A’ means Alpha
• ‘N’ means Numeric
• ‘A2’ means 2 characters only (NB there is usually a code list to go with these)
• ‘An.#’ means up to # characters (for example, An.7 means up to 7 characters)

These data elements cover air, sea, roll-on roll-off and rail.

 (ODS, 62 KB)

Appendix 2: entry summary declaration data elements for the ICS NI

In the attached spreadsheet:

• ‘An’ means Alpha Numeric
• ‘A’ means Alpha
• ‘N’ means Numeric
• ‘A2’ means 2 characters only (NB there is usually a code list to go with these)
• ‘An.#’ means up to # characters (for example, An.7 means up to 7 characters)

These data elements cover air, sea, and road.

 (ODS, 9.48 KB)

Appendix 3: exit summary declaration data elements

 (ODS, 5 KB)

Appendix 4: ‘arrived’ exit summary declaration data elements

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