Making an entry summary declaration

Imported from official source

You need to make an entry summary declaration if you’re transporting goods into:

  • Great Britain (England, Scotland and Wales)
  • Northern Ireland, from Great Britain or countries outside the EU
  • Some goods have a waiver from the requirement to submit entry summary declarations. This includes qualifying Northern Ireland goods being imported into Great Britain. Read the customs technical handbook for more information about:

  • goods that do not need an entry summary declaration
  • You need to make your declaration before your goods arrive. You can submit declarations up to 200 days in advance.

    Who can submit an entry summary declaration

    As the carrier who is moving the goods, you are responsible for making sure the entry summary declaration is submitted.

  • submit entry summary declarations yourself
  • use a third party to submit them on your behalf, like a customs agent
  • If you use a third party to file an entry summary declaration:

  • they should not file any declarations without your knowledge and contractual agreement 
  • you should not file declarations yourself for that same shipment
  • If you and a third party both file declarations for the same shipment, customs authorities can decide to either:

  • use both declarations for their safety and security risk analysis
  • accept the declaration you make, and not the third party declaration
  • You should have more than one person able to access all the HMRC services that you’ve enrolled for. This will help prevent issues that could delay your declarations (for example, if a primary administrator is away, or leaves the company). Read more about managing team members and services.

    Read the customs technical handbook to learn more about other parties who can submit entry summary declarations.

    The Safety and Security GB (S&S GB) and ICS2 services do not have user interfaces. This means you’ll need compatible software to submit your declaration as an XML (eXtensible Markup Language) message.

  • buy compatible software from a list of providers 
  • This is an extract. The publication continues at the source.

    Contains public sector information licensed under the Open Government Licence v3.0. Licence

    Read the original at the source: https://www.gov.uk/guidance/making-an-entry-summary-declaration

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    Provenance

    Organization
    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    October 14, 2026 14:01
    Versions
    1 recorded
    Identity
    https://www.gov.uk/guidance/making-an-entry-summary-declaration#2026-10-14T13:21:07Z

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