What Are the Consequences of Not Filing an ENS? Penalties and Pre-Port Checks

Failing to file an ENS, or filing it late, mainly exposes you to a civil financial penalty (in Great Britain, a maximum of £1,000 for the carrier), delay of the load at the border for further checks and, in specific cases, an instruction not to load the goods onto a ship or aircraft. In the EU, Member States must provide for penalties that are “effective, proportionate and dissuasive”, and the European Commission states that customs may impose administrative sanctions.

This article covers only consequences that can be confirmed in official sources. Where the rules give no specific amount or consequence, we say so. What an ENS is and who files it is explained in ENS declaration: what it is and when to file.

Consequences of a missing ENS: Great Britain and the EU side by side

What happens if you have no ENS when entering Great Britain

Who is responsible

GOV.UK is clear: the carrier moving the goods is responsible for making sure the ENS is submitted. It can submit it itself or use a third party such as a customs agent (GOV.UK: Making an entry summary declaration). ENS has been required for imports into Great Britain from the EU since 31 January 2025 (GOV.UK: What safety and security declarations are).

The carrier is the operator of the active means of transport bringing the goods into the customs territory. In practice, according to GOV.UK (GOV.UK: Safety and security import requirements):

A third party, such as a customs agent or the importer, can lodge the ENS on the carrier’s behalf, but only with the carrier’s knowledge and consent. The arrangement can be covered by commercial terms, and without evidence to the contrary customs may assume consent was given. Agree in writing who files the declaration and who supplies the data.

Penalties: how much and for what

Civil penalties for breaches of safety and security rules are set by the Customs Safety and Security (Penalty) Regulations 2019. Its Schedule lists the maximum amounts (legislation.gov.uk: Schedule):

The same amounts appear in HMRC’s list (Customs: schedule of contraventions). These are maximums, not a tariff: HMRC on review or the tribunal on appeal can reduce a penalty, including to nil (regulation 5). From 30 June 2026 the Schedule is amended by SI 2026/604: the ENS amounts did not change, but liability for missing risk-analysis particulars now expressly extends to any customs representative of the declarant who lodged the ENS. The same amendment added a penalty of up to £2,500 for failing to notify the arrival of a sea-going vessel or aircraft (Article 133 of the Code); that duty falls on the operator of the means of transport, not on the consignor.

How a penalty case works

• Reasonable excuse: no penalty is due if the person satisfies HMRC (or, on appeal, the tribunal) that there is a reasonable excuse. It is not a reasonable excuse that the contravention is attributed, in whole or in part, to the conduct of a person relied on to perform a task (regulation 4).
• Demand notice: HMRC issues a written demand notice (regulation 6). It cannot be given more than three years after the conduct ceased, or more than two years after HMRC had evidence sufficient to justify it (regulation 7).
• Review and appeal: to accept an HMRC review you must notify HMRC within 30 days, and an appeal to the tribunal is generally made within 30 days (regulations 11 and 14).
• No double jeopardy: once a demand notice has been given, no proceedings for an offence may be brought for the same conduct (regulation 8).

HMRC’s general rules on customs civil penalties (Customs Notice 301) say a penalty is generally charged only if a warning letter was sent within the previous 2 years, although HMRC may skip the warning in serious cases. Notice 301 does not discuss ENS specifically, so HMRC decides each case (GOV.UK: Customs Notice 301). The ENS guidance adds that enforcement will be evidence-based and proportionate and that HMRC will support those who make genuine errors (GOV.UK: Safety and security import requirements).

Delay at the border and “do not load”

According to GOV.UK, enforcement action can involve goods being delayed at the border for further checks, and penalties. HMRC risk-assesses declarations and may identify shipments it wants to prevent being loaded, but only for deep-sea containerised maritime cargo. The system then sends a “Do not load” message to whoever submitted the ENS and, where a third party submitted it, also to the carrier, provided the declaration includes the carrier’s EORI number and transport document number. UK Border Force contacts the carrier with next steps (GOV.UK). This GOV.UK guidance does not describe refused boarding on a ferry or a vehicle being held on a ferry, so we do not present these as a confirmed, automatic consequence.

ENS and GMR: a valid GMR does not replace an ENS

For goods moving from the EU to Great Britain, GOV.UK says you can choose to include the ENS MRNs in the GMR, but it is not mandatory. The carrier will allow you to embark if the GMR is valid (GOV.UK: Create a goods movement reference). The practical conclusion: holding a GMR does not prove that an ENS was filed. For movements from Great Britain to Northern Ireland, the same page lists the ENS MRNs among the details needed for the GMR. The differences are covered in GMR vs ENS.

What happens if you have no ENS when entering the EU (ICS2)

Under Article 127 of the Union Customs Code, goods brought into the customs territory of the Union must be covered by an entry summary declaration, lodged before they are brought in. The carrier lodges it, but the importer or consignee, or a person able to present the goods at the customs office of entry, may lodge it instead (Regulation (EU) No 952/2013, Article 127). The customs office carries out a risk analysis on the basis of the ENS (Article 128). The European Commission states that, as of 1 June 2026, all consignments entering the EU by any means of transport should have a valid ENS, filed in ICS2 or, in countries that opted in, as part of a combined transit declaration through NCTS Phase 6 (European Commission: ICS2).

Penalties

Article 42 of the Code requires each Member State to provide for penalties for failure to comply with customs legislation, which must be effective, proportionate and dissuasive. They may take the form of a pecuniary charge by the customs authorities or the revocation, suspension or amendment of an authorisation. The Commission adds that customs may impose administrative sanctions for non-compliance with data requirements. The amounts come from national law. We found no single official rate for a missing ENS in Poland, so we do not quote one; if you receive a notice from the customs authority, check the legal basis in the notice itself.

“Do not load” in the EU

Article 186(5) of Implementing Regulation 2015/2447 provides that for containerised sea cargo and for air cargo, where risk analysis gives reasonable grounds to consider that entry would pose a serious threat to security and safety requiring immediate action, the customs office of first entry requires that the cargo is not loaded onto the means of transport and notifies the declarant or its representative and the carrier, where different (Regulation (EU) 2015/2447, Article 186, consolidated text). This is not an automatic penalty for a missing ENS but the outcome of a risk analysis. Our practical conclusion (not a quotation from the law): since for containerised sea cargo on longer routes the ENS is due at the latest 24 hours before loading (on the short-sea routes in Art. 105(c) and (d) of Regulation 2015/2446 it is 2 hours before arrival at the first EU port), and for air cargo the minimum dataset is due before loading onto the aircraft, without an ENS customs have no data for a pre-loading risk analysis. The Commission also describes ICS2 referrals that may ask for high-risk cargo screening or for the cargo not to be loaded.

Deadlines: when is a filing “late”?

Sources: GOV.UK and Delegated Regulation (EU) 2015/2446, Articles 105 to 111 (consolidated text). The time limits in Articles 105 to 109 do not apply in cases of force majeure (Article 111). Route-by-route detail is in ENS declaration: what it is and when to file.

What to check before the port: checklist

A missing ENS rarely comes to light calmly and in good time; it usually surfaces when the vehicle is already close to the terminal or port. Work through these points before departure and, if there is a problem, straight after the message.

1. Who files the ENS, and on what basis. The duty rests with the carrier (table above). If a forwarder, agent or importer is to file it, the carrier’s consent and a written agreement are needed.
2. Whether the declaration was actually sent. Ask for the MRN rather than an assurance that it “will be done”.
3. Whether the data match the actual movement. Compare the vehicle, trailer, route, carrier and port with the ENS. GOV.UK: if details change, the declaration must be amended before the goods arrive; if the particulars of the person lodging it or their representative change, a new declaration is submitted instead of an amendment. For RoRo and road, if a ferry or rail service is delayed by more than 2 hours, no amendment is required provided the vehicle travels on the same routing, with the same carrier, and no more than 12 hours after the declared sailing or departure. If a vehicle is diverted and no ENS has yet been lodged, it must be submitted as soon as the decision is made and no later than 2 hours before arrival.
4. Whether an ENS is being mistaken for a GMR. A valid GMR does not prove an ENS was filed (see above).
5. Whether the deadline has passed. Check it in the deadlines table below for your mode of transport.
6. Record the exact message from the system or the port, without shortening it, together with the document reference numbers. Without it, time is easily lost on guesswork. If the goods are already held, see the 15-minute checklist.

Not every missing ENS ends in a hold-up, but the risk of delay, a request for clarification and a penalty rises sharply. Whether an ENS applies to your movement at all is covered in Does an ENS declaration apply to every shipment?

Common mistakes that end in a problem

• The wrong system. An ENS for Great Britain is filed in S&S GB, and for the EU in ICS2. See Safety and Security GB ENS or ICS2.
• Incomplete data or data that does not match the documents. A separate penalty covers missing particulars needed for risk analysis; in the EU, an amendment is possible on application but not once customs have said they intend to examine the goods, have established the particulars are incorrect, or the goods have been presented (Article 129(1)).
• Amending instead of filing on time. GOV.UK: amendments are possible, but the original declaration must still be submitted on time. In GB a declaration cannot be cancelled, only amended; if the goods do not ship, nothing needs to be cancelled.
• Filing at the last minute. The legal deadline is a minimum; a rejection or correction needs time.

What to do if an ENS was not filed or is wrong

1. Establish who the carrier is and whether an ENS exists at all (check the declaration’s MRN).
2. If there is none, file it immediately in the right system (S&S GB or ICS2). If it is wrong, amend it before the goods reach their destination.
3. Keep evidence of due diligence: the filing confirmation with its MRN, correspondence with the carrier and agent, and transport documents consistent with the declaration.
4. Contact your customs agent or carrier and find out whether HMRC or a customs office has already contacted anyone about the matter.
5. If you receive a demand notice, watch the deadlines: in GB, 30 days to accept a review or to appeal. A notice from a Polish customs office carries its own instructions on deadlines.

Example (illustrative)

A Polish forwarder sends several pallets to Great Britain by lorry through the Eurotunnel. The forwarder assumes the carrier will file the ENS, and the carrier assumes the forwarder will. The driver holds a valid GMR, so it seems everything is ready. But the ENS was due at the latest one hour before arrival at the terminal in Coquelles, and the ENS reference in a GMR is optional for imports from the EU, so the GMR alone does not show that a declaration exists. The carrier is responsible for the missing ENS (penalty up to £1,000), and the load can be delayed at the border. A check before departure of who files the ENS, and its MRN, would have been enough.

When a customs agent helps

We are a customs agency registered on CDS with a UK EORI number. We can prepare and file ENS declarations for Poland–UK movements and check which declarations apply on your route. See customs clearance from the UK and export from Poland to the UK. Costs are on one page only: how much does UK customs clearance cost.

Frequently asked questions