Starting from 31 January 2025, entry summary declarations will be required for goods imported into Great Britain (GB) from the EU. This extends the existing requirement for entry summary declarations on imports from non-EU countries and exit summary declarations for exports to the EU.

To support businesses, HM Revenue and Customs (HMRC) is reducing the amount of safety and security data required. There will now be 20 mandatory fields that must always be completed, along with 8 conditional fields and a further 9 optional fields.

If you already submit safety and security declarations, HMRC advises that you don’t need to alter your existing systems and procedures. However, you may wish to take advantage of the reduced data requirements.

Carriers and hauliers are legally responsible for submitting safety and security declarations. In some cases, the importer or an intermediary may submit the declaration on their behalf. If you import goods from the EU, it’s important to confirm with your carrier or supplier who is responsible and the most appropriate method to use.

Entry summary declarations must be submitted via an IT platform called Safety and Security Great Britain (S&S GB). To register, you will need a Government Gateway account and a Great Britain Economic Operators Registration and Identification (EORI) number. Additionally, suitable software is required to lodge the declarations, as direct submission is not possible.

HMRC encourages businesses to begin submitting the new declarations as soon as they are ready.

See HMRC’s guidance: Preparing for the new safety and security declaration requirements