With the full roll-out of ICS2 over three stages, the real-world impact for delays at the point of customs clearance in Ireland and beyond is here for all business that import and export goods from and to the EU. The second phase of the Import Control System is fully live, and there is zero tolerance within its parameters. If a shipment does not have the correct documentation or description attached to it(stating that it is ‘general parts’ or cargo’ won’t cut it), and has not been documented prior to shipment, it can lead to significant delays at border control as shipments are held. For an Irish freight forwarder this is an issue for right now, not the future.

What is ICS2 and why was it introduced?

ICS2 is the new, advanced EU customs system that has been designed to improve security and to streamline customs clearance processes across the EU. The change requires businesses who both import or export goods in and out of the EU to submit Entry Summary Declarations (ENS) prior to goods being loaded for transport. There has been a phased implementation of the new regulations across different types of transportation methods. Instead of sending the ENS directly to the customs office in the country of destination, all member countries transmit details to a centralised EU system, the Shared Trader Interface.

The benefits of ICS2 include:

  • EU citizens are given greater protections against safety and security threats.
  • All EU authorities have a better chance to identify high-risk consignments and to intervene and stop them at various points along the supply chain before it is too late.
  • Improve timescales for cross-border clearance of legitimate trade.
  • Simplifies the exchange of information that takes place between the Economic Operator (EO) and the customs authorities in the EU.
  • Supports targeted customs measures in response to crisis response scenarios at external borders.

How did we get here? A brief timeline of ICS2 rollout

ICS2 has gradually been rolled out to replace ICS version one.

Release Phase Type Information
1: March 15th, 2021 Postal and express carriers Postal operators and express carriers required to provide a minimum dataset in ENS for shipments entering EU via air freight
2: March 1st, 2023 (extended to June 30th, 2023, for some member states) All air cargo All air cargo shipments required to submit a complete ENS dataset
3: March 1st, 2024 (extended to June 3rd,,2024 for Maritime & inland waterways carriers, December 4th, 2024, for maritime house-level filers, and April 1st, 2025, for road and rail carriers Maritime, rail, and road All of these areas now require detailed ENS filings from all relevant economic operators

ICS2 has been fully operational for all modes of transport since 1st January 2026, implementing the Union Customs Code (UCC) procedures for the entry of goods to the EU.

What is an Entry Summary Declaration (ENS) and who files it?

An Entry Summary Declaration (ENS) is a mandatory document that is required as part of the customs security for any goods that arrive at the European Union (EU ENS). The description of the goods being transported must be clear and accurate. This allows the customs officer to clearly identify what the goods are. For example, if you are sending gear boxes for cars you would state that clearly, rather than just say ‘car parts’, which could be a wide range of components or parts.

The legal responsibility for submitting an ENS is with the carrier. This is the company that is transporting the goods. This could be an airline, a rail operator, haulage company, or shipping line. The carrier can, however, delegate the submission process to a freight forwarder, customs agent, or use a third-party software provider, but the legal responsibility remains with the carrier in the event of something going wrong. If it turns out that the ENS has not been submitted or that it contains inaccuracies or is missing important information, it is the carrier who faces the fine. For shippers, it is always worth confirming that your choice of carrier is fully compliant with new ICS2 regulations to ensure that your ENS is covered.

What data does an ENS require?

Whether your consignment is travelling via road, air, or through a sea freight forwarder, the following data is required for the ENS:

Data ICS2 requirement
HS Codes Minimum 6-digit Harmonized System code for each individual item
Description of goods Precise, plain language to describe each individual item within the consignment
EORI numbers This is required for the shipper, the carrier, consignor, and consignee
Buyer and seller The full names and addresses of both ends of the transaction must be provided
Route plan A detailed itinerary for the entire journey route, including the customs office of first entry

Always double check that these conditions are met, otherwise your shipment might be severely delayed at the customs clearance point of the journey. The phased implementation of ICS2 should have given enough time for freight forwarders and shippers working with the EU to make necessary changes.

ICS2 stop words — why your shipment is being rejected

Without the correct documentation and ENS, your shipment may be held up at customs clearance and rejected from further travel. Here are some of the reasons why your shipment might be rejected:

Cause of Rejection Information
Stop words Vague description of goods, generic terms such as ‘electronics’, ‘part’ or ‘general cargo’
Invalid or missing EORI numbers Missing numbers or errors in format for buyer, seller, consignee, or carrier
Missed deadlines Missing the submission deadline for declaration – varies by transport mode
Inaccurate codes Failing to provide a 6-digit HS code or a mismatched/invalid classification code
Transport and route discrepancies Mismatched package counts, inaccurate weight of goods, or incomplete transit routes.

What happens if your ENS is rejected or late?

If you miss a deadline for ENS submission it can result in delays at the border, sometimes fines, or even a refusal to allow entry for the goods into the country. This is why it is essential to submit the ENS well in advance of the declaration deadline. Penalties for non-compliance can include financial fines.

5 things Irish importers should do now to stay compliant

To stay compliant with the new ICS2 regulations, Irish importers should follow these simple steps:

  1. Ensure that your IT systems and any third-party software have full compliance with the EUs Shared Trader Portal (STP).
  2. Real-time compliance with instant validation against EU customs rules. This ensures that your ENS is accepted the first time.
  3. Simplify data entry for either your business or through the use of experienced freight forwarders, reducing the risk of human error and the delays this can cause at the border.
  4. Evaluate relationships to ensure your shipments go through companies that can provide accurate party data and 6-digit HS codes.
  5. Make sure that all logistics partners have valid EU EORI numbers, as an invalid EORI can lead to a rejection of an entire consignment.

What is AEO Certification? AEO certification is a mark of trust, a status granted to companies working within the logistics chain that meet all regulatory requirements. Good freight forward companies will understand how to meet the above compliance metrics and have AEO.

How Emerald Freight handles ICS2 compliance on your behalf

If you are considering how to choose a freight forwarder, look at how a company handles compliance such as the ICS2 changes on your behalf. The Emerald Freight team has access to a wide range of logistics solutions around the world, but also understands the importance of accurate, up-to-date documentation for ICS2 compliance on your behalf, minimising delays.