A safety and security declaration is a submission containing data about the goods needed for a safety and security risk assessment — on import into the United Kingdom it takes the form of an ENS (Entry Summary Declaration), and on export an EXS (Exit Summary Declaration). It is a document separate from the customs declaration and must reach the system before the goods arrive or depart, regardless of whether the goods are subject to standard or simplified clearance. Below we explain who is required to file a safety and security declaration and what data it must contain.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and control work
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
Division of responsibility between the parties
The minimum data set for the declaration
Easy Clearance specialises in import and export to the UK.
How the declaration and control work
Operational stages from advance notice to release
The most common risk points and how to limit them
How to maintain compliance and settlements
Record-keeping, corrections and evidence of due diligence
Correct record-keeping of customs documentation should cover a minimum of 5 years from the date of clearance, in line with KAS requirements. Every correction to a filed declaration requires the reason for the change to be documented and the approving person to be named, which provides evidence of due diligence in the event of a tax and customs control and protects the company against an accusation of negligence.
Working with a customs agency and internal audit
Summary
In summary: on the topic of 'What is a safety and security declaration?' the most important thing is to run the process according to current official guidance, with a clear division of responsibility and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend the settlements during an audit. If any requirement raises doubts, check the current KAS, Ministry of Finance or PUESC guidance before submitting a declaration.
Legal basis and sources
- KAS: Krajowa Administracja Skarbowa (Polish National Revenue Administration)
- Ministry of Finance: Podatki.gov.pl
- PUESC: Platform of Electronic Fiscal and Customs Services (Poland)
If the regulations or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What is a safety and security declaration, and when is it required?
A safety and security declaration (an ENS — Entry Summary Declaration) is a mandatory submission filed with the customs system before goods arrive in EU customs territory. It is required for every import from outside the European Union, including imports from the United Kingdom after Brexit. The obligation to file the ENS rests, as a rule, with the carrier or an authorised customs representative acting on their behalf.
What data is needed to correctly complete a safety and security declaration?
The minimum data set includes: the goods' CN code, a description of the cargo, the customs value, the country of origin and dispatch, the consignor's and consignee's details, the gross weight, and the transport identifier and expected arrival time. Missing any of these elements results in the submission being automatically rejected by the PUESC system and the declaration having to be filed again.
Who is responsible for filing the safety and security declaration — the importer, the exporter or the customs agency?
Responsibility depends on the contractual arrangements and the Incoterms used. As a rule, the obligation to file the ENS rests with the carrier. The importer or exporter can transfer this responsibility to an authorised customs agency acting as a direct or indirect representative — such an arrangement must be documented with a written customs power of attorney.
How far in advance of the goods' arrival must the safety and security declaration be filed?
The deadline depends on the mode of transport: for containerised sea transport — a minimum of 24 hours before loading at the port of departure; for road transport — a minimum of 1 hour before arrival at the EU border; for air transport — a minimum of 4 hours before landing. Missing the deadline risks the cargo being held for inspection and demurrage charges being incurred.
How long should documentation relating to the safety and security declaration be kept?
Under KAS requirements, customs documentation — including proof that the ENS was filed and the results of the risk analysis — should be kept for a minimum of 5 years from the date of clearance. It is advisable to keep both the electronic versions downloaded from the PUESC system and paper copies of accompanying documents such as transport documents and commercial invoices.
Related guides
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