Businesses moving goods from Great Britain (GB) to Northern Ireland (NI) are being urged to check they’re ready for Import Control System 2 (ICS2), the EU’s new system for submitting Safety & Security (S&S) declarations (ENS declarations).

ICS2 is now live for those who are ready to start using it and will become mandatory from 31 December for all those moving goods from GB to NI.

In Northern Ireland, ICS2 replaces ICS NI, which will no longer be in use after 31 December. For movements from GB to the EU, ICS2 replaces the previous system ICS.

If carriers are ready they can use ICS2 now – carriers by air and sea are already using ICS2.

What is ICS2?

ICS2 is the EU’s advanced customs safety and security system. It replaces the original ICS and introduces more detailed requirements for goods entering or transiting through the EU customs territory and NI. ICS2 is designed to strengthen border security via enhanced risk management to facilitate legitimate trade.

ICS2 is used for:

• Lodging of pre-arrival safety and security declarations, also known as Entry Summary Declaration (ENS)
• Notification of arrival of goods 
• Presentation of goods
• Assessment of safety and security risk

Whilst the ENS is a mandatory safety and security declaration, it is separate from the import customs declaration (used for duties and taxes) which are submitted to different government customs systems (for example HMRC’s Customs Declaration Service (CDS).

Who is impacted by ICS2?

ICS2 affects a wide range of stakeholders involved in moving goods into or through the EU and NI. The main impacted groups are:

Carriers - airlines, shipping lines, road hauliers, and rail operators bringing goods into the EU and NI. They are legally responsible for submitting the Entry Summary Declaration (ENS) before goods arrive. For Roll-on Roll-off (RoRo) movements, the ferry operator is the carrier for unaccompanied loads, and the haulier for accompanied loads.

Businesses sending goods to the EU and NI are impacted because they must supply accurate information for their goods to carriers or intermediaries.

Freight forwarders, customs agents and other intermediaries must coordinate with carriers and traders to ensure complete and accurate information submission.  

Postal and express operators - both EU-based and non-EU postal operators handling parcels destined for the EU and NI.

How is ICS2 different to the original ICS system?

The new ICS2 system requires those making declarations to provide more data than required under ICSNI so it is important that businesses communicate with their supply chain to make sure the required information is available at the right time for the declaration to be completed.

The additional information required includes:

• An accurate description of the goods   
• The commodity code (6-8 digits)  
• Amount of goods (mass) 
• Buyer and seller information
• Place of delivery
• Any additional information or supporting documents (such as licences or certificates)

How can you prepare for ICS2?

There are steps you can take now to ensure you are ready for ICS2.

If you are an ENS submitter:

• Apply for an XI Economic Operators Registration and Identification (EORI) number from HMRC if you do not already have one to submit ENS declarations to ICS2.
• Request a user account and password for the identification and authorisation service of the EU Customs Trader Portal. Anyone currently registered to use the Trader Support Service (TSS) for GB to NI movements does not have to register to the EU Customs Trader Portal and can continue to use TSS to submit ENS declarations.
• Check the end of the ICS2 window for each country to find out when each member state will be submitting to ICS2

If you are a business sending goods to the EU and NI:

Work with your carrier/haulier, customs agent or anyone submitting ENS declaration for your goods and provide them with the information that is now required for ICS2.

For movements to NI, migration to ICS2 must be completed by 31 December 2025.

For more information businesses can contact HMRC at nistakeholderengagementteam@hmrc.gov.uk or visit GOV.UK and search ‘ICS2’.