Starting from 31 January 2025, entry summary declarations will now be required for goods imported into Great Britain (GB) from the EU. This extends the existing requirements to submit entry summary declarations for imports into GB from countries outside the EU and exit summary declarations for exports to the EU.
To help businesses, HMRC are reducing the amount of safety and security data that needs to be provided. There will be 20 mandatory fields which will always need completing then 8 conditional fields and a remaining optional 9 fields.
If you already submit safety and security declarations, then HMRC advise that you don’t need to change your existing systems and procedures. However, you may prefer to benefit from the reduced data requirements.
Carriers and hauliers are legally responsible for submitting safety and security declarations. However, in some situations, the importer, or an intermediary, lodges the declaration. Therefore, if you import goods from the EU you should check with the carrier and supplier who is responsible and what the most suitable method is.
Entry summary declarations are submitted into an IT platform called Safety and Security Great Britain (S&S GB). You need a Government Gateway account and a Great Britain Economic Operators Registration and Identification (EORI) number to register. You will also need suitable software to be able to lodge the declarations as there is no way to do so directly.
HMRC has encouraged businesses to start lodging the new declarations early if they are ready.
See HMRC’s guidance: https://www.gov.uk/government/publications/preparing-for-the-new-safety-and-security-declaration-requirements
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