Roles and responsibilities for customs declarations post-Brexit

Ferry and airline operator obligations

Carrying goods into Ireland from the United Kingdom (UK) 

Import Safety and Security Declaration (ENS)

As the carrier of goods you are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted. This must be submitted in advance of import from the UK into Ireland. This declaration is called an Entry Summary Declaration (ENS). For more information see Import Control System (ICS) trader guide. You must ensure the S and S declaration is completed prior to the goods departing the UK.

You must submit the electronic declaration to Irish customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.

Carrying goods from Ireland to the UK

Export Safety and Security Declaration (EXS)

As the carrier of goods you are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted. This must be submitted in advance of export from Ireland into the UK. This declaration is called an Exit Summary Declaration (EXS).

At export this S and S information can be combined with the export customs declaration information. The export declaration is usually completed by the exporter or their agent.

You must ensure the electronic S and S declaration is completed prior to the goods departing Ireland. If the S and S information is not included in the export declaration, you must submit the electronic declaration to Irish customs. To do this you must use a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.

Next: Haulier and freight forwarder obligations