Following Brexit and the end of the transition period, HM Revenue & Customs (HMRC), the UK’s tax and customs authority, has begun the gradual introduction of border controls, with particular attention to the requirement for safety declarations for goods imported from the EU. These regulations will now come into effect at the end of January 2025, after several postponements.
What is the Safety and Security Declarations GB?
The Safety and Security Declaration GB (S&S GB) is the Entry Summary Declaration Service (ENS) for goods imported into the UK from around the world and the EU. This declaration is used by HMRC and border authorities to conduct risk assessments for goods crossing the UK’s borders before their arrival and applies to all modes of transport. It is important to note that the ENS declaration is separate and independent from the import customs declaration for goods and does not include any duties or taxes.
What do you need for the S&S declaration?
Similar to the existing ENS requirements between GB and the EU, the following must be submitted for S&S GB declarations:
- Valid EORI number
- Information about the importer and exporter
- Exporter reference number
- Freight forwarder (for accompanied vehicles)
- Ferry operator (for unaccompanied trailers/containers)
- Total number and weight of packages
- Border crossing point of entry (name of the port)
- Expected arrival time
- Vehicle identification number (VIN)
- Trailer seal (if available)
- Description of the goods
- Type of packaging
- Any markings and reference numbers
It is expected that UK border controls will strictly enforce this regulation. Those who cannot present the corresponding declaration will not be allowed to enter and may face a fine.
Who should complete the ENS declaration?
The legal obligation to submit a declaration lies with the carrier, i.e., 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 ensure that the declaration is submitted within the legal deadlines. This task may only be performed by a representative or third party with the carrier’s knowledge and consent.
How can Gerlach Customs help?
Although the responsibility lies with the carrier of the goods, Gerlach Customs can help prepare S&S declarations to complement your existing import customs declaration or as a standalone service. Contact us now to learn more about how we can support your compliance requirements.
Useful Links
– Safety and Security Requirements for Imports and Exports
– Register to Make an Entry Summary Declaration in Great Britain
