Does an ENS Declaration Apply to Every Shipment? Exemptions Explained

No: an ENS declaration does not apply to every shipment, but it does apply to the great majority of goods brought into the EU or into Great Britain. The duty covers every mode of transport (sea, air, road, rail and inland waterway), and the exceptions are a closed list: for example electrical energy, goods entering by pipeline, items of correspondence and goods in travellers’ personal baggage.

The rule: an ENS covers every mode of transport

Under Article 127(1) of the Union Customs Code, goods brought into the customs territory of the Union are covered by an entry summary declaration (ENS), which is in principle lodged by the carrier (Regulation (EU) No 952/2013). Delegated Regulation 2015/2446 sets time-limits for each mode: sea (Article 105), air (Article 106), rail (Article 107), road (Article 108) and inland waterways (Article 109), so no mode of transport is exempt as such (Articles 105 to 109). On the British side, GOV.UK requires an ENS for goods transported into Great Britain before they arrive (Making an entry summary declaration). The basics and deadlines are in what an ENS is and when it is required.

The exemptions therefore depend on the type of goods or the circumstances of the movement, not on the route or vehicle you choose. They are exceptions to the rule, so read them narrowly.

When an ENS is not required in the EU (Article 104 of Regulation 2015/2446)

Article 104(1) lists goods for which the lodging of an ENS is waived. The most important:

• electrical energy and goods entering by pipeline;
• items of correspondence;
• goods in travellers’ personal baggage;
• household effects (as defined in Council Regulation (EC) No 1186/2009), provided they are not carried under a transport contract;
• goods for which an oral customs declaration is permitted, and certain goods deemed to be declared by conduct, again only if they are not carried under a transport contract;
• goods covered by ATA and CPD carnets, again provided they are not carried under a transport contract;
• goods entitled to relief under the Vienna Conventions (diplomatic and consular), weapons and military equipment moved by the military authorities of a Member State, and goods moved under NATO form 302 or EU form 302;
• goods brought in from Ceuta and Melilla, Gibraltar, Heligoland, San Marino, the Vatican City State or the municipality of Livigno (Article 104(1)(m));
• certain goods from offshore installations, supplies for vessels and aircraft, and sea-fishing products from Union vessels.

The full list is in Article 104 (Delegated Regulation (EU) 2015/2446, consolidated version). Outside the Article 104 list, no ENS is needed where the means of transport merely passes through the territorial waters or airspace of the Union without stopping in that territory (Article 127(2)(a) of the Code). Article 104(4) also provided a transitional waiver for consignments with an intrinsic value of up to EUR 22, tied to the deployment dates of the ICS2 releases (release 3 for road transport), so it should not be relied on to skip an ENS on a current movement.

Watch the “transport contract” condition

This is the most common source of mistakes. The exemption for household effects, goods cleared by oral declaration and ATA/CPD carnet goods works only if the goods are not carried under a transport contract. If you hire a haulier for a house move or for carnet goods, the exemption usually does not apply and the carrier lodges the ENS. For a move from the UK see also our page on relocation goods from the UK.

When an ENS is not required in Great Britain

HMRC’s Customs Technical Handbook says that an ENS is not needed for, among others: electrical energy, goods entering by pipeline, letters, postcards and printed material (including on electronic media), goods in travellers’ personal luggage, goods declared to customs orally or by conduct (provided they are not moved under a transport contract, which includes empty trailers, containers and packaging), and postal consignments transported under UPU convention rules. The Handbook adds that the list is not exhaustive and refers to Article 104 of the retained Delegated Regulation (EU) 2015/2446 for the detailed list (Customs Technical Handbook: entry summary declarations).

Separately, GOV.UK provides a waiver for qualifying Northern Ireland goods brought into Great Britain. For non-qualifying goods you must submit an export declaration with safety and security data before the goods leave Northern Ireland, and then an ENS before they arrive in the rest of the UK.

Northern Ireland: the ENS goes into ICS2

Goods moved into Northern Ireland from Great Britain or from countries outside the EU need an ENS, lodged in ICS2 rather than S&S GB. GOV.UK says the previous UK ICS for Northern Ireland has been replaced by ICS2 (used for movements into Northern Ireland from 31 December 2025), and that you need either an EORI number starting XI or an EORI issued by an EU member state. GOV.UK also notes that an ENS will be needed for some parcel movements from Great Britain into Northern Ireland under the Windsor Framework (GOV.UK). EU law, for its part, provides narrow exceptions for some non-commercial parcels sent to private individuals in Northern Ireland (Article 104(1)(r) to (t) of Regulation 2015/2446); they apply only on the conditions set out there, so do not assume them in advance.

Postal and express consignments

In the EU, Article 104 waives only “items of correspondence”, not all postal consignments. The European Commission says the new data requirements for road transport also cover postal consignments, and Article 106(2) sets obligations for postal operators and express carriers in air transport (European Commission: ICS2). In Great Britain the waiver covers postal consignments carried under UPU convention rules. If you send goods by courier, ask the carrier who files the ENS and in which system.

An ENS exemption is not a customs clearance exemption

The ENS is only a safety and security declaration. Even when the goods are exempt from an ENS, a customs declaration, duty, VAT, prohibitions and restrictions and checks may still apply when they enter the EU or Great Britain. For duty questions see how to calculate duty and VAT when importing from the UK.

How to check whether your shipment is exempt

1. Identify the direction: into the EU (ICS2), into Great Britain (S&S GB) or into Northern Ireland (ICS2).
2. Identify the goods and check whether they appear in Article 104 (EU) or on HMRC’s Handbook list (UK).
3. Check the conditions, especially “not carried under a transport contract”.
4. Confirm who the carrier is and that it agrees to rely on the exemption; if in doubt, assume an ENS is needed.
5. Record the basis (the article and a link to the guidance) in case of a check.

Common mistakes

• Assuming an exemption because the load is small or because it is “household goods”. Article 104 sets no standing value threshold, and the household-effects exemption applies only without a transport contract.
• Missing the transport-contract condition for ATA/CPD carnets and oral-declaration goods.
• Confusing an ENS with a GMR or a customs declaration: see GMR vs ENS.
• Assuming an exemption in one system applies in the other: the EU list and the British list are not identical.
• Not agreeing who lodges the ENS for goods the ENS does cover.

Practical example

A private individual drives their own car carrying personal belongings in their luggage: goods in travellers’ personal baggage are exempt from an ENS both in the EU and according to HMRC’s Handbook. The same person then hires a haulier to move furniture from Great Britain to Poland: the move is carried under a transport contract, so the household-effects exemption does not apply and the carrier (or someone acting for it) must lodge an ENS in ICS2 before the goods enter the EU.

When an agency can help

We are a customs agency registered in CDS with a UK EORI number. If you are not sure whether your shipment is covered by an ENS, we will work it out from the route, mode of transport and goods, and if needed prepare the declaration for the carrier. Contact us. How we quote and what affects the cost: how much does UK customs clearance cost.

Frequently asked questions