EXPERT OPINIONS

New requirements for importing goods from outside the EU

Expert on waste supply chain management and intermodal transport

Łukasz Binkowski

"Good logistics is the kind you don't notice - because it works flawlessly" is the principle Luke follows in his work.

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Companies involved in importing goods from outside the European Union face new obligations. The new rules, effective from 2025, are part of the implementation of the ICS2 (Import Control System 2), which aims to increase security and efficiency in the control of goods crossing the EU's external borders.



I very much welcome the introduction of the mandatory ENS declaration. This is a solution that really increases transparency and security in the transport of goods from outside the European Union - especially where we are dealing with cargo that requires special controls, such as waste.

By providing information about shipments in advance, customs can catch irregularities more quickly and respond in time. This is important not only for the protection of the environment or people's health, but also for honest businesses that operate in compliance with the rules and lose out in competition with those who circumvent formal obligations.

It is worth emphasising that the new rules are part of a wider process of digitalisation and modernisation of customs procedures in the European Union. A well-implemented ENS declaration can significantly facilitate the work of logistics companies, especially in intermodal transport, where the coordination of different modes of transport and a rapid flow of information are crucial. I hope that this solution will bring concrete benefits - in the form of greater transparency, more efficient clearance and better transport planning.

says Lukasz binkowski, Expert on waste supply chain management and intermodal transport

Obligations of road hauliers from 1 April 2025

Operators who import goods from third countries into or in transit through the EU must comply with the new ICS2 rules, which come into force in 2025. Indeed, from 1 April, the legal requirement to submit data to the ICS2 system will take effect for road hauliers and rail operators.

In turn 1 September 2025 is the deadline by which all road hauliers transporting to or through the European Union from third countries must make full use of ICS2 and transmit the required data prior to the entry of goods into the Community. This is all because on that date the previous system, ICS1, will be officially switched off. After this date, failure to comply with obligations will result in administrative consequences.

The key responsibilities of the carriers will primarily include:

  • Ensuring that operational processes comply with ICS2 requirements (including staff training and IT systems compliance testing),
  • submission of a complete and correct ENS declaration at the latest one hour before the arrival of the goods at the first customs office within the EU,
  • collecting all data from shipping and commercial documents issued by freight forwarders, exporters, shippers and postal operators,
  • ensuring that the data contained in the declaration corresponds to the actual cargo,
  • monitoring the status of the request in the ICS2 system and responding to feedback messages,
  • registering in the UUM&DS system and obtaining an EORI number,
  • choosing the appropriate method of declaration (e.g. via AS4 access point, IT service provider, ICS2 STP portal),

What is ICS2 and what does it mean for imports?

ICS2, or Import Control System 2, is an EU ICT system designed to collect and analyse information on goods entering from third countries. The system replaces the previous version (ICS1) and is intended to provide earlier risk analysis even before the cargo reaches the EU border.

But what does this mean in practice? All goods from outside the EU must be declared to customs before they reach the external borders of the community. The declaration takes the form of an ENS (Entry Summary Declaration), which must be lodged in good time, even before entry into the EU.

The ENS Declaration and the situation in the UK

Similar changes are also already in force outside the EU. From 31 January 2025, the UK requires ENS returns to be filed for goods imported from EU countries. The new rules were introduced as part of the strengthening of border controls. They apply to all modes of transport.

The similarity between EU and UK regulations confirms the growing role of digital border control systems. Carriers operating internationally must therefore keep a close eye on changes in not only EU but also UK regulations.

ENS declaration in the EU - what will it take?

In order to properly file the ENS declaration, it is necessary to prepare a set of specific logistical and commercial data. These include:

  • the EORI number of the consignee or importer,
  • the carrier's details and the registration number of the means of transport,
  • the six-digit commodity code (HS),
  • details of the sender and recipient of the consignment,
  • description of the goods, their quantity and value,
  • the place of shipment and the intended place of delivery.

The accuracy of this information is crucial. Indeed, errors in the declaration can lead to customs problems and prolong the clearance process.

What is the HS code?

The HS (Harmonised System, or Harmonised Commodity Description and Coding System) commodity code is an international commodity classification system used in international trade. It was developed by the World Customs Organisation (WCO).

What does the HS code look like? It consists of 6 digits:

- First 2 digits: identify the department (main category of goods),
- Next 2 digits: division into groups of goods within a department,
- Last 2 digits: more detailed description of the type of goods.

ENS declaration in the EU - consequences of errors

The absence of an import summary declaration or incorrect data can result in serious consequences. In the mildest case, delivery of the goods may be delayed. In extreme cases, the goods will be detained and the carrier fined.

The ICS2 works on the basis of the principle of prevention - it is better to prevent risks than to react to them after the fact. This is why EU customs authorities expect full and timely cooperation from importers, forwarders and carriers.

Summary

ICS2 and the new ENS declaration obligations significantly change the rules for importing goods from outside the EU. Freight forwarders and road hauliers must prepare for the full implementation of the rules as early as the first months of 2025.

A lack of adequate preparation can unfortunately lead to delays, financial losses and reputational problems. It is therefore advisable to put the right procedures in place now, train your staff and consult with customs advisors, so that you can start the new year without any disruption to your international transport.