- From 1 September 2025, road and rail carriers moving goods into Northern Ireland or the EU from Great Britain should use Import Control System 2 (ICS2) for safety and security entry summary declarations.
- ICS2 replaces the Import Control System Northern Ireland (ICSNI).
- HMRC is aware of readiness issues with ICS2 implementation and is exploring options to support those not ready by allowing extra preparation time.
- Carriers not ready by 1 September should continue using ICSNI for ENS declarations.
- HMRC will confirm the latest date for ICSNI submissions, no later than the end of December 2025.
- Users of the Trader Support Service (TSS) do not need to register for ICS2 as TSS will handle this.
- For more information on ICS2, refer to Make an entry summary declaration using the Import Control System 2.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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