Customs Update: Spring 2025 Edition
ENS For EU Imports
Since 31st January, freight coming to the UK from the EU has been subject to Entry Summary Declarations (ENS) for safety and security. These are datasets of information required by HMRC before the goods arrive at the UK border in addition to the full import declarations already required. The process is in place as the UK is a signatory to the WCO (World Customs Organisation) SAFE Framework of Standards, which aims to uphold modern supply chain security standards. The system that handles these declarations is called S&S GB. This system has no user interface, so traders need to purchase software compatible with it. The responsibility for completing the ENS declaration lies with the carrier/haulier; however, the importer can arrange for it to be completed themselves with the carrier’s agreement. At ChamberCustoms we have successfully been fulfilling this requirement for regular shipments from EU countries.
US Tariffs Imposed
Recently, trade has been top news thanks to the new tariffs implemented by the US Trump administration.
The tariffs are expected to harm free trade globally and increase costs for consumers due to the resulting inflation. April 2nd saw increases in tariffs imposed by the US on the majority of its trading partners. The new measures include a 10% baseline tariff on UK-origin goods. The UK is also affected by global tariffs on steel and aluminium products set by the US. The move follows earlier tariffs imposed on Mexico, Canada, and China in particular.
Many countries on the receiving end of these actions have introduced retaliatory measures in the hope that the US will backtrack due to the knock-on effect on the domestic US economy. However, the UK has so far decided not to pursue this type of response and instead hopes to strike a trade deal with the US, which could remove tariffs already imposed on both sides. The de minimis exemption, allowing small packages of goods below the value of $800 to be imported duty-free and without a customs declaration into the US, is also expected to be abolished by the Trump administration at some point in the future.
The overall aims of the new measures are to protect the US economy from unfair trade with a long-term view to bring manufacturing back to the US. Perhaps drawing inspiration from previous US tariff arrangements dating back over 100 years, the US president believes that introducing tariffs is the most effective method of increasing government revenue while reducing the country’s reliance on imported goods.
ICS2
The EU has been developing a new and improved safety and security system for goods arriving or transiting through their customs territory – the Import Control System 2 (ICS2) is now in operation for road and rail carriers. The newest edition requires more information from operators with the aim of improving security within the EU relating to goods arriving and transiting through the customs territory in line with the Union Customs Code. The information is communicated to ICS2 via a dataset called the Entry Summary Declaration (ENS). In general, the party responsible for making this filing is the carrier of goods and must be made within the time restriction set out by the EU which varies between the modes of transport.
GB-NI Trade – Windsor framework
Trade between Great Britain (GB) and Northern Ireland (NI) is due to become easier for economic operators from the 1st May thanks to the implementation of the Windsor Framework. The plans, published in 2023, aim to make it easier for traders in NI to import GB parcels and freight by:
- Allowing B2C (Business to Consumer) parcels to be moved from GB into NI without the need for an import declaration or payment of duties. Instead, a commercial data-sharing agreement between Fast Parcel Operators and HMRC is in place called the UK Carrier Scheme.
- Creating the UK Internal Market Scheme (UKIMS), which is an authorisation that allows traders to import goods from GB into NI using a simplified (reduced) dataset (Internal Market Movement Information (IMMI)) in place of a full declaration with no duty payable.
Goods not under UKIMS and goods at risk of moving into the EU once they arrive in NI from GB are subject to full customs controls in NI.
When moving goods to NI, for customers who cannot cover the customs clearance process themselves, it is useful for GB sellers to appoint an indirect representative to complete this process on their behalf. This can be a carrier, customs agent or the Trader Support Service (TSS). TSS was set up by the government to assist traders in doing business between GB and NI and it is completely free to use.
If you are a company in GB that holds the UKIMS (UK Internal Market Scheme) authorisation, you can instruct your representative to use your authorisation and you will only have to provide them with limited information with no duty to pay on import to NI. If you are a GB business sending freight to NI and you/your customer does not have the UKIMS authorisation, then a full customs declaration to CDS and payment of any duties is required. Under UKIMS, traders will be able to use the TSS to complete pre-movement declarations or post-movement declarations using the UKIMS EIDR procedure.
The best place to go for more information on GB-NI trade is to sign up for the free TSS. This includes plenty of information, including webinars and other guidance, and it is completely free to use.