When non- European Union (EU) goods enter the customs territory of an EU member state, then an Entry Security Declaration (ENS) must be submitted in advance of the goods arrival. This process must be completed for goods transported by sea or by air.
The ENS is submitted to an EU wide system called the Import Control System (ICS). In Ireland the ICS is routed through the Revenue Online System (ROS). As a result of Brexit, the UK is no longer a part of the EU, so goods arriving into Ireland from the UK must have an ENS declaration.
The ENS declaration is not to be mixed up with the full import declaration. The importer has the responsibility for making the import declaration as well as entering all relevant commodity codes, duty and VAT information. The ENS declaration does not contain any of this information and is simpler than the full import declaration.
Who submits an ENS?
It is the responsibility of the carrier to submit the ENS declaration to revenue. If goods are transported by sea and they are unaccompanied, then it is the responsibility of the ferry operator to submit the ENS. If however the goods are accompanied then it becomes the responsibility of the haulage company to submit the ENS.
Other parties in the supply chain such as the importer or a customs agent can submit the ENS declaration as the declarant also.
Brexit
Due to the lack of preparedness at the beginning of the year, Revenue were quite lenient on the regulations around ENS declarations. Revenue made a temporary ENS reference number available to carriers in order to bypass the requirement to make an ENS declaration. This was an emergency measure designed to keep essential trade moving between Britain and Ireland. This temporary measure has now stopped and standard ENS declarations are now the norm for goods entering Ireland from the UK.
The Custran Solution
Custran provides a software solution to create ENS declarations, (as well as an agent service if required). Our cloud based system is fast, intuitive and very easy to use. Simply purchase and package of declarations, create templates for your regular shipments and start making ENS declarations.
For more information on Entry Security Declaration (ENS) and how to make ENS declarations contact Custran today here