Safety and Security GB ENS or ICS2 — where to file your declaration and avoid a costly mistake

Among importers and exporters handling the Poland–United Kingdom route, the same question keeps coming up: "Which system do I file my ENS in — S&S GB or ICS2?" The answer depends solely on the direction of movement, and confusing the two systems results in the goods being held at the border. This article settles the difference once and for all.

What is an ENS, and why are there two systems?

An Entry Summary Declaration (ENS) is an electronic safety declaration filed before goods arrive in a given customs area — it allows the authorities to carry out a risk analysis before the cargo enters the territory.

After Brexit, the United Kingdom created its own system, independent of the EU's:

• Import into GB (e.g. from Poland to England) → the S&S GB system (Safety and Security Great Britain), run by HMRC
• Import into the EU (e.g. from the UK to Poland) → the ICS2 system (Import Control System 2), run by the European Commission

These are two separate IT platforms, two legal bases, and two sets of data. A declaration filed in the wrong system is treated as no declaration at all.

Table: which system for which direction?

S&S GB — exporting to the United Kingdom

Who files the ENS under S&S GB?

The legal obligation rests with the carrier — the operator of the means of transport bringing the goods into GB. The carrier can delegate the technical task to a customs agency or forwarder, but legal responsibility stays with them.

20 mandatory fields

The S&S GB declaration contains 20 mandatory fields, 8 conditional and 9 optional. Key data: the carrier's EORI, a description of the goods and CN codes, the consignor's and consignee's details, the route and means of transport, the place of loading, and the office of destination.

Filing deadlines before arrival

Where do you register?

1. EORI GB (free of charge, via gov.uk, usually instant to 5 days)
2. Access to the S&S GB platform (registration via Government Gateway)

ICS2 Release 3 — import from the UK into the EU

• Release 1 (March 2021): express air and postal
• Release 2 (March 2023): air freight
• Release 3: road and rail transport — window 1 April – 1 September 2025; mandatory from 1 September 2025

The obligation rests with the economic operator bringing the goods into the EU customs territory (usually the road carrier or their representative). Data is entered via the national customs portal (in Poland: PUESC) or a certified IT system.

The most common mistakes and how to avoid them

Mistake 1: Filing an ENS in ICS2 for PL→UK transport. ICS2 does not cover the UK. Goods travelling from Poland to England require a declaration in S&S GB.

Mistake 2: The carrier not registering for EORI GB. Without an EORI GB you cannot file an ENS in S&S GB.

Mistake 3: Confusing "import into GB" with "export from PL". From the ENS system's point of view, this is an import INTO GB — and that's what determines the system to use.

Mistake 4: Assuming a customs agent automatically files the ENS. The ENS under S&S GB is the carrier's obligation; an agency only files it on the strength of an authorisation.

Frequently Asked Questions (FAQ)

Does a Polish company exporting to the UK have to register with S&S GB itself? No — the obligation rests with the carrier. The exporter should make sure the carrier is registered and will file the ENS on time.

Does ICS2 cover transit through the EU from the UK to a country outside the EU? Yes — ICS2 covers goods brought into the EU customs territory, including transit.

What are the consequences of not filing an ENS, or filing it late? The goods being held, financial penalties for the carrier, and in the UK, possible refusal of entry.

Do S&S GB and ICS2 replace customs clearance? No — the ENS is a safety declaration, separate from the customs declaration. Both obligations must be met independently.

How we can help

At agencjacelna.uk we've been handling PL↔UK clearance since S&S GB was introduced. We check the carrier's registration with S&S GB, file the ENS on their behalf under authorisation, and coordinate ICS2 declarations for imports from the UK into Poland via PUESC. Not sure which system applies to you? Get in touch or call.

Sources

• Safety and Security import requirements: ENS — GOV.UK
• Safety and security requirements on imports and exports — GOV.UK
• Transition to ICS2 Release 3 is complete — European Commission