14 September 2021 
Andrea Marshall, Tax Specialist
Update as at 14/9/21
The dates to make an entry summary declaration for goods imported into Great Britain from the EU have been updated. See Making an entry summary declaration
You do not need to make an entry summary declaration from 1 January 2021 to 30 June 2022 for goods that are imported into Great Britain from the EU or:
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HMRC has issued the following guidance:
Check if you need to make an entry summary declaration
Register to make an entry summary declaration in Northern Ireland
Making an entry summary declaration from 1 January 2021
An entry summary declaration (or ENS) has safety and security information about goods.
An ENS is a means of pre-notifying goods that are being brought into the EU.
These need to be submitted by “the carrier” of the goods, such as the haulage company, ferry operator, airline, shipping company or Rail Freight Operator, using the Import Control System (ICS) which is the electronic security declaration management system for the importation of goods into the European Union customs territory.
ENS declarations are required for movements of goods
ENS declarations are not required when
