Making an entry summary declaration
You need to make an entry summary declaration if you’re transporting goods into:
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:
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.
If you use a third party to file an entry summary declaration:
If you and a third party both file declarations for the same shipment, customs authorities can decide to either:
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.
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Read the original at the source: https://www.gov.uk/guidance/making-an-entry-summary-declaration
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