Changes to EU imports into GB: GB S&S declaration obligation from 31 October 2024 Article.
Changes to EU imports into GB: GB S&S declaration obligation from 31 October 2024 Article..
Safety & Security declarations for imports into the UK from the EU (Safety & Security GB) will be required from the end of October 2024. It is highly likely that Border Control GB will strictly enforce these requirements. Anyone who fails to provide the correct declaration will be subject to sanctions. Read an interesting article on the important changes for EU imports into the UK. The author of the article is Dr Izabella Tymińska - Customs Expert - President of the Management Board of Ekspert Celny Sp. z o.o. and Grażyna Jaworska - Managing Director of J.Dauman Logistics.
Safety & Security Declarations for imports into the UK from the EU (Safety & Security GB) will be required from the end of October 2024.It is highly likely that Border Control GB will strictly enforce these requirements. Anyone failing to provide the correct declaration will be subject to sanctions.
Author: Dr Izabella Tymińska, expert in customs, customs law, foreign trade
Safety and security declarations
Border summary declarations are security and safety declarations (SSDs) that are sent to the border customs authority to carry out risk analysis on goods that are to cross a particular customs border. It is also the first or last customs record sent by a country's customs authorities. There are two types of declaration - ENS (entry summary declaration) and EXS (exit summary declaration).
Before the goods are delivered, an import summary declaration must be lodged if the goods are being transported to:
- United Kingdom (England, Scotland and Wales),
- Northern Ireland from Great Britain,
- Northern Ireland from outside the EU.
The entry summary declaration will have to contain information on the safety and security of the goods transported. The entry summary declaration must be complete and accurate and lodged before the goods arrive at the border. The declaration will be able to be amended at any time, until the goods reach the UK border, if any information, such as the quantity of goods or the time they crossed the border, is found to have changed during transport.
Registration for lodging an entry summary declaration required
To make a declaration, registration is required with:
- Safety and Security Service (S&S GB) for the entry of goods into the UK
- Northern Ireland Import Control System (ICS NI) for the entry of goods into Northern Ireland
Safety and security declarations for the import of goods from the EU into GB will be required from 31 October 2024.
The government has published a new Target Operating Model for Border Controls, which can be found at www.gov.uk, setting out the future requirements for the Declaration of Safety and Security.
However, not all goods require an entry summary declaration
Exempt from filing the declaration will be, among others:
- electricity,
- goods out through the pipeline,
- letters, postcards and printed material, including on electronic media, - goods in travellers' personal luggage,
- goods declared orally to the customs authorities.
Deadline for lodging an entry summary declaration
Depending on the type of mode of transport, there are different deadlines for filing the declaration. The minimum time for lodging an import summary declaration is set out below.

Lodging of an entry summary declaration
In order to make a declaration, you will need to use:
- S&S GB service for bringing goods into Great Britain, - ICS NI for bringing goods into Northern Ireland.
In order to make the declaration, it will be necessary to provide documents and import licences, if any.
In order to prepare the declaration, information will be required, i.e.:
- Goods description or commodity code,
2. sender and recipient,
3. the type, quantity and packaging of your goods,
4 Type of transport at the border,
5 Details of the onward journey,
6. S&S location code GB (customs office number) for the port of entry.
Acceptance by UK customs authorities
Once the import summary declaration has been accepted by GB customs, a declaration reference number will be issued. The declaration will undergo a risk assessment and the results will be used by GB Border Services to determine:
- consignments to prevent future irregularities being loaded onto a vessel entering Great Britain and Northern Ireland (for deep-sea container cargo only),
- imports that they may wish to control when entering Great Britain and Northern Ireland. A 'Do not charge' message is possible, in which case the UK Border Agency will tell you what to do.
For goods bound for Northern Ireland, if the ship or aircraft is diverted to a different GB office of entry, a diversion request must be made as soon as the change of office of entry is known. Once the goods have arrived in Northern Ireland, a notification of arrival must be lodged.
Responsibility for the entry summary declaration
"Carrier" is responsible for filing the safety and security declaration. In RoRo (ferry) transport for vehicles with a driver, this is the shipper on behalf of the carrier. In the case of driverless trailers, it is the shipowner; however, many shipowners have shifted this task to their forwarder clients.
Entry summary declaration data
Declaring:
- Valid EORI number, - Name and address, - Reference number.
Carrier:
- Freight forwarder (for vehicles with driver),
- Shipowner (for vehicles without drivers).
Goods:
- Total number of parcels and weight,
- Type of parcels,
- All designations and reference numbers.
Transport route information:
- Border crossing point (name of port/customs office number), - Estimated time of arrival and date.
Vehicle details:
- Vehicle Identification Number (VIN), - Trailer seal (if applicable).
Import information:
- Importer's EORI No., - Description of goods,
- Tariff numbers.
Summary
Post-Brexit regulations: following the UK's exit from the EU, there have been changes to import regulations, but the UK has not been able to take all the required steps immediately after leaving the EU to ensure compliance with established laws. This therefore requires importers to adapt to the new regulations. Changing regulations and guidelines need to be monitored to avoid problems with importing goods.
All of these aspects are important to ensure that imported goods meet current safety and security regulations and standards. These have been in place in the European Union for many years and it is now time to introduce them in the UK.
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