What are Safety and Security (SS) declarations?
An SS declaration is a small dataset which is submitted to HMRC ahead of arrival at the port so that a risk score can be assigned to it. This is done by the carrier, and is separate to the customs clearance completed by the importer or exporter – although they can use data from the export declaration.
SS entries are already required for any goods which are arriving in the UK from a non-EU country. It is also a requirement for the majority of UK exports since the 1st of October 2021. There are very few exceptions, and Northern Ireland movements have their own guidelines.
Safety and Security declarations were due to become mandatory for goods from the EU from the 1st July 2022, but this was delayed until 31st October 2024. The mechanism has now been delayed again until the 31st of January 2025.
It’s not just SS declarations which are delayed
The Border Target Operating Model is a part of the UK’s 2025 Border Strategy, which incorporates an upgrade to infrastructure to create a more purpose-built border in the wake of Brexit.
The next phase, due to be rolled out on the 31st October, also included other components such as the Single Trade Window (STW). Inside this central platform, traders, carriers, and the different departments of customs are able to share information with ease.
However, HMRC have indicated that the SWT is still in testing phase and have not yet issued confirmation that this will also be released in January with the SS requirements.
You don’t need to wait for HMRC or be confined to a UK-only single trade window
See all of your customs data across the UK and EU from your own portal with a Customs Support Group solution. Using the existing data points in your network, you can collate and present your information in a useable format so that you have total visibility – on both sides of the channel.
Stay up to date and ready ahead of time with CSG. We are already helping clients with SS declarations and other upcoming regulations so that they can keep their goods moving with ease.
Find out how can we can help you today.
“We’ve been handling Safety and Security (S&S) declarations in Ireland for nearly four years now, ever since the UK left the EU in 2021. With Ireland doing so much trade with the UK, especially through RoRo routes, we decided early on to make S&S submissions a standard part of our service for all imports. It’s given us a lot of experience and put us in a great spot to help hauliers and transport companies tackle the new ENS requirements coming in January 2025. Since S&S responsibilities can be passed along the supply chain, many of our customers have counted on us to handle it for them, keeping things compliant and running smoothly. We know the process inside out and are ready to help businesses navigate these changes in the UK without too much hassle.”
- Jocelyn Burke, Compliance Manager, CSG IE (December 2024)
Latest Updates:
(Last Updated: 15/12/2024)
Multiple Consignments:
Under the S&SGB system, multiple consignments can be included in one ENS declaration, provided they follow the same route from origin to destination. Detailed item-level information is required for each consignment.
End of the EU Waiver:
Why the Delay? HMRC has been working with Ministers and listening to industry feedback to ensure adequate preparation time. HMRC believe these declarations are crucial for risk assessment and anti-smuggling measures, especially post-EU Exit.
Data Requirements:
The number of mandatory fields has been reduced to 20, with additional conditional and optional fields. Businesses already submitting S&S like those working with our Irish branch or working within our Control Tower solutions do not need to change their systems.
Submitting ENS Declarations:
Declarations can be submitted directly or through us as a third-party customs agent. S&SGB allows for multiple consignments per ENS declaration, provided they follow the same route.
Carrier and Intermediary Responsibilities:
Carriers, like airlines or haulage companies, must submit the ENS declaration and include their EORI/TIN and any third-party details. Coordination with the carrier is essential, and agents or intermediaries can assist. While third parties can submit declarations, the carrier remains legally responsible. If a haulier subcontracts, the new haulier assumes responsibility for ENS declarations.
Accuracy and Amendments:
Third parties must ensure the accuracy of the information provided by the carrier. If errors are identified after submission, amendments must be made, even retrospectively.
Timing Requirements:
ENS declarations must be submitted within specific timeframes, depending on the mode of transport. If a declaration is missing or incorrect after the deadline, it must be submitted or amended retrospectively.
Action Steps:
Review HMRC’s updated resources, including a one-page reminder and FAQs. Ensure your business is ready for the 31st January 2025 deadline. Discuss with your haulier or carrier their plans for submitting S&S declarations for EU imports and any additional information needed. If ready, start submitting S&S declarations before 31 January 2025.
This list of FAQs was provided by the British Retail Consortium (BRC) in collaboration with HMRC.
