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Government changes 2025–2026

Penalties for Not Submitting an ENS Declaration

Agencja Celna UK team Published: Updated: 2 min read
Penalties for Not Submitting an ENS Declaration

An ENS (Entry Summary Declaration) has to reach the UK's safety and security system before the goods arrive in the United Kingdom - this obligation rests with the haulier or someone they designate, and has applied in full since 31 January 2025. Not having a declaration submitted means the vehicle will not be allowed through GVMS clearance, and HMRC can impose a penalty on the entity responsible for the declaration. We explain who bears responsibility for the ENS and what happens if it is missing.

Contents
  1. How to prepare the process and documents
  2. How the declaration and checks work
  3. How to stay compliant and keep clean records
  4. Summary

In short — what you'll learn

  • ✓ How to prepare the process and documents
  • ✓ How the declaration and checks work
  • ✓ How to stay compliant and keep clean records

How to prepare the process and documents

Scope of responsibility between the parties

Minimum data set for the declaration

Comprehensive customs handling on the Poland-UK route is provided by a UK customs agency.

How the declaration and checks work

Operational stages from notification to release

The most common risk points and how to reduce them

How to stay compliant and keep clean records

Record-keeping, corrections and evidence of due diligence

Customs documents should be kept on file for at least 5 years, in line with the requirements of the National Revenue Administration. Every correction to an ENS declaration must be justified and documented, and evidence of due diligence - such as correspondence with the customs agency and confirmations that declarations were submitted - should be kept electronically.

Working with a customs agency and internal audit

Working with an experienced customs agency on an ongoing basis lets you keep your procedures up to date as the rules change. A quarterly internal audit should check that ENS documentation is complete, and whether procedures are keeping pace with CDS system updates.

The ENS must be submitted before loading - not after arrival at the port. A late ENS results in entry being refused or a steep administrative penalty.

Summary

In summary: when it comes to 'penalties for not submitting an ENS declaration', what matters most is running the process according to current official guidance, with a clear division of responsibility and every decision documented. This approach limits delays, reduces the number of corrections and makes it easier to defend your records during an inspection. If any requirement is unclear, check the current guidance on GOV.UK.

Disclaimer: The information in this article is general and educational in nature. Customs rules change — before submitting a declaration, check the current guidance on GOV.UK or KAS.

Legal basis and sources

If regulations or system notices are updated, check the current guidance on GOV.UK or KAS before submitting a declaration.

Frequently asked questions

What is an ENS declaration, and who is required to submit it?

An ENS (Entry Summary Declaration) is a security declaration submitted before goods arrive in UK customs territory. The obligation to submit it rests with the haulier or their representative - a customs agency - through the S&S GB system.

What penalties apply for failing to submit an ENS declaration, or submitting it late?

HMRC can impose a financial penalty of up to £1,000 for each breach, and higher administrative sanctions for repeated failures. The goods may be held until a correct declaration is submitted, which generates additional storage costs and delays in the supply chain.

By what deadline must an ENS declaration be submitted before the goods arrive?

The deadline depends on the mode of transport: for road transport - at least 1 hour before arrival; for sea transport - at least 24 hours before loading at the port of departure; for air transport - at least 4 hours before landing.

What happens to the importer if the customs agency submits an ENS with incorrect data?

Responsibility rests with the entity named as the declarant on the declaration. If the mistake results from incorrect data supplied by the importer, the importer is liable; if it is the agency's mistake, the agency is liable. What matters most is a written division of duties set out in the customs representation agreement.

How do you document due diligence in the event of an HMRC inspection?

You should keep: confirmation that the ENS was submitted, with its MRN, correspondence with the customs agency, invoices and consignment notes consistent with the declaration, and an internal data-verification checklist. These documents should be available for at least 4 years from the date of clearance.

Agencja Celna UK team

Written by a customs agency registered with CDS (UK EORI), based on gov.uk, HMRC, the EU customs tariff (TARIC) and Polish law. This article is for information only — check the current rules before clearance or ask us about your situation.

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