Customs procedures: shipping goods that require safety and security declarations from Great Britain to Northern Ireland

HMRC’s Joint Customs Consultative Committee has shared a key update with its stakeholders on customs processes for shipping goods that require safety and security declarations from Great Britain to Northern Ireland.

To summarise, the system for submitting safety and security declarations, known as Entry Summary Declarations (ENS), for the movement of goods from Great Britain to Northern Ireland is changing. Import Control System Northern Ireland (ICSNI) is being replaced by Import Control System 2 (ICS2) and businesses were asked to move to ICS2 by 1 September 2025.

The update sets out HMRC’s awareness of readiness issues and the ability to use the old system beyond the planned ICS2 deadline, though it would be for no longer than the end of December this year.