ICS2 Release 3 and Road Transport: What Every Polish Carrier Needs to Know Before Entering the EU

Every lorry entering the territory of the European Union from a third country — including the United Kingdom — must be preceded by an electronic security declaration in the ICS2 system. Since 1 September 2025, this has also applied to road and rail transport (Release 3). This article is aimed at Polish carriers, freight forwarders and customs agencies handling import routes into the EU. If you are travelling in the opposite direction (PL→UK), see Safety and Security GB vs ICS2.

What is ICS2 and why did it replace ICS1?

ICS2 (Import Control System 2) is the EU's system for electronically declaring goods before they arrive in the EU. The aim: risk analysis before the cargo reaches the border.

ICS1 (since 2011) was based on a single declaration lodged by the carrier. ICS2 introduces a layered model (multiple filing): data from different participants in the supply chain.

An important distinction between directions:

ICS2 is an EU system — it governs goods entering into or through the EU. For the PL→UK direction, a separate British system, S&S GB, applies. Do not confuse these two systems.

Enlarge

ICS2 Release 3 — what's new for road transport?

• Release 1 (March 2021): postal and express (air) consignments
• Release 2 (March 2023): general air cargo
• Release 3 (2024–2025): maritime and inland waterways (carriers from 3 June 2024, house-level filers from 4 December 2024) and road and rail transport (from 1 April 2025, mandatory from 1 September 2025) — the final stage

This article covers the road part of Release 3. It introduces the requirement to lodge a full ENS (Entry Summary Declaration) for goods transported by road or rail into the EU from third countries.

The European Commission confirmed (notice of 29 August 2025) that ICS2 is fully operational from 1 September 2025 in all Member States and for all modes of transport, including road and rail. Some states, and the UK (for Northern Ireland), asked for temporary extensions – these are exceptions, not the rule; check the current status on the Commission's pages and with national customs administrations (Commission notice).

In the UK, from 1 June 2026 a transit declaration under NCTS Phase 6 may not contain ENS data – the ENS is lodged separately with HMRC, while ICS2 applies only to entry into the EU. Details: ICS2 and NCTS-P6 in 2026.

Who lodges the ENS?

• The road carrier — the main party responsible on entry into the EU
• The freight forwarder — if acting as the transport operator on behalf of the carrier
• Postal and courier operators using road/rail transport
• Other supply-chain parties (e.g. a forwarder or the consignee) — under the multiple-filing model, where they supply their own data for the ENS

In practice: the Polish carrier or their customs agent normally lodges the ENS for import routes into the EU, before arrival at the first EU customs office.

What data does the ENS contain for road transport?

1. Goods data — description, CN/HS codes, gross mass
2. Party data — consignor, consignee, carrier, agent
3. Transport data — vehicle/trailer registration number, route, point of entry
4. Container data (if applicable)
5. Safety declaration — UN classification for dangerous goods
6. Accompanying documents — CMR number, invoices

How to lodge an ENS — step by step

Step 1: Access through your national system connected to ICS2. In Poland: PUESC (puesc.gov.pl). An EORI number is required (how to get one).

Step 2: Gather the complete goods and commercial data before loading (an ENS checklist in the transport order).

Step 3: As a rule, lodge the ENS at least 1 hour before arrival at the first EU point of entry (recommended: several hours earlier).

Step 4: The system generates an MRN (Master Reference Number). The driver should have the MRN available for inspection.

Step 5: ICS2 analyses the risk. The customs authorities may ask for additional information or order an inspection of the goods before or after arrival.

How we can help

The customs agency agencjacelna.uk handles ENS declarations in ICS2 for UK–Poland import shipments. We prepare the documentation, lodge the ENS, and coordinate communication with the customs authorities. Get in touch before your first shipment covered by ICS2 – write to us. When an ENS is required is also explained in ENS declaration: what it is and when it is required.

Sources

• Transition to ICS2 Release 3 is complete — European Commission
• Import Control System 2 (ICS2) — European Commission
• ICS2 — Revenue (Ireland)
• PUESC

Frequently asked questions