- ICS2 is mandatory after 31 December.
- From 1 January 2026, ICS2 must be used for entry summary declarations.
- Applies to goods moving from Great Britain to Northern Ireland, non-EU countries to Northern Ireland, and Great Britain to the EU.
Source: icaew.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.
Latest Posts in "European Union"
- EU VAT Tax Gaps 2023: Compliance, Policy Gaps, and Member State Comparisons
- CJEU Expands VAT Exemption Scope for Credit Intermediaries, Clarifies Criteria for Eligibility
- Czech Republic, Greece, Slovakia Face Action Over Delays in Customs Import and Storage Systems
- EU Issues Reasoned Opinions to Five States Over Incomplete Customs Data Transmission via SURV3 System
- EU Updates EN 16931 eInvoicing Standard for B2B and ViDA Digital VAT Compliance
