Requirement to submit declarations 

Currently, safety and security declarations are required in the UK for:

• imports into GB from countries outside of the EU (entry summary declarations); and
• exports from GB to the EU (exit summary declarations).  

From 31 January 2025, the requirement to submit entry summary declarations is extended to goods imported into GB from the EU. HMRC is encouraging businesses to begin submitting declarations before 31 January 2025 if they are ready to do so. 

The carrier is legally responsible for submitting the declaration. HMRC says that the carrier is “the operator of the active means of transport on, or in, which the goods are brought into the customs territory”. Failing to complete a declaration could result in delays as goods could be held for unnecessary checks, or a financial penalty. 

HMRC says that safety and security declarations provide “important additional information to support the fight against illicit goods such as drugs and weapons entering the UK, and help to ensure that interventions at the border are based on risk”. 

Reduced dataset for declarations 

To help businesses comply with the new requirements, the amount of safety and security data required on a declaration will be reduced.  

From 31 January 2025, there will be: 

• 20 mandatory fields which must be completed for all declarations;
• eight conditional fields which only need to be completed in certain circumstances; and
• nine optional fields which can be left blank. 

This helpsheet from HMRC explains more.   

HMRC says that businesses that already submit declarations don’t need to change their existing systems or procedures. However, they can benefit from the reduced dataset by only completing the mandatory and any relevant conditional fields from 31 January 2025. 

HMRC guidance 

HMRC’s guidance can be accessed from the collection page Preparing for the new safety and security declaration requirements. 

HMRC has asked us to make the following helpsheets available to our members: 

• Safety and security declarations – new requirements from 31 January 2025
• How to submit safety and security entry summary (ENS) declarations 

ICAEW’s view 

Ed Saltmarsh, Technical Manager, VAT and Customs, said: “From 31 January 2025, all imports into Great Britain will require an entry summary declaration. It's therefore crucial that businesses prepare for this change now to avoid delays at the border and possible penalties. While the reduced dataset aims to simplify the process, businesses should still ensure they understand the requirements and use the HMRC guidance for a smooth transition.”