They will operate in parallel for a limited period of time. After the roll-out of ICS2 Release 3 on 1 March 2024, ICS1 will be phased out after a transitional period of 200 days.
ICS2 affects all goods entering the European Union, Northern Ireland, Switzerland, and Norway, whether destined for or transiting through these countries.
The ICS2 Transition Strategy and Plan foresees implementation of the new system and consequently new Entry Summary Declaration requirements and related business and risk management processes in three operational releases.
Entry Summary Declaration (ENS) is the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time limit, that goods are to be brought into the customs territory of the Union.
ENS filing means either partial or full ENS data set required by the legislation per specific mode of transport or business model.
A multiple filing means that an ENS is composed of two or more partial ENS filings (i.e. two or more prescribed data sets), which together form an ENS declaration.
In general, the carrier bringing the goods into the customs territory of the European Union is obliged to lodge an ENS for those goods. When the carrier does not have all legally required particulars of the ENS at its disposal, those particulars are to be filed by the person who holds those particulars and did not share them with the carrier. This will eventually enable the carrier to lodge a complete ENS.
Depending on the mode of transport, the ENS is to be filed within the following time limits:
Transport by sea
a) At the latest two hours before the arrival of the vessel at the first port of entry into the Union in case of goods coming from Greenland, Faeroe Islands, Iceland, ports on the Baltic Sea, Black Sea, Mediterranean Sea or Morocco;
b) The same two hours apply in cases where the goods are coming from other third country territories and enter the customs territory of the Union, the French overseas departments, the Azores, Madeira or the Canary Islands and the duration of the vessel’s journey is less than 24 hours;
c) At the latest four hours before the arrival of the vessel for bulk cargo in other cases than a) or b) above;
d) For containerised cargo in other cases than a) and b) 24 hours before the goods are loaded onto the vessel which will bring them into the customs territory of the Union.
Transport by air
e) The ENS, or when it is not possible, the minimum data set for air pre-loading, shall be lodged as early as possible but at the latest before the goods are loaded onto the aircraft which will bring them into the customs territory of the Union;
f) When only minimum data set was lodged under (e), the complete ENS shall be lodged at the time of actual departure of the aircraft when the duration of the flight is less than four hours;
g) For other flights than those mentioned under f), the complete ENS is to be lodged four hours before the arrival of the aircraft at the first airport in the customs territory of the Union.
Transport by rail
h) When the train voyage takes less than two hours from the last train formation station outside the customs territory of the Union to the first point of entry into the customs territory, the ENS is to be lodged at the latest one hour before the train arrives at the border entry point of the Union;
i) In other cases than those mentioned under h), the ENS is to be lodged at the latest two hours before the train arrives at the entry point of the Union.
Transport by road
The ENS shall be lodged at the latest one hour before the goods arrive at the entry point of the Union.
Transport by inland waterways
The ENS shall be lodged at the latest two hours before the goods arrive at the entry point of the Union.