ENS for the UK via S&S GB (not ICS2) — How to Submit It Step by Step (2025–2026)

Who Must Submit the ENS for the UK — Carrier, Freight Forwarder or Exporter

The answer to 'who submits the ENS' is critical because a wrong assumption (e.g. that the exporter submits it rather than the carrier) is the most common reason for a missing ENS at the border. According to HMRC, submission of the ENS is the obligation of the carrier — i.e. the company that physically transports the goods. For road transport this is the haulage company. Another party (e.g. a customs agent or freight forwarder) may submit the ENS with the carrier's knowledge and consent — but legal responsibility for submitting the ENS on time stays with the carrier.

The Carrier as ENS Submitting Party — Definition and Responsibility

According to HMRC guidance (gov.uk — Making an entry summary declaration), the ENS for road transport to the UK is submitted by the carrier — the road haulier, i.e. the transport company whose vehicle (tractor + trailer) physically enters the UK. For Polish haulage companies this means: if you operate TIR transport from Poland to the UK with your own fleet, your company is the carrier and submits the ENS.

Representative: the carrier may authorise a customs agent or freight forwarder to submit the ENS on their behalf. Authorisation does not transfer responsibility — if the ENS is incomplete or submitted late, the carrier is liable to HMRC.

Important: if a third party submits the ENS for the carrier, the carrier does not submit its own declaration for the same consignment. Where two declarations are made, the authorities may accept only the carrier's — so agree in advance who files the ENS.

Customs Agent as ENS Representative — How to Authorise Easy Clearance

Easy Clearance can submit ENS declarations on behalf of a Polish transport company or exporter under a written authorisation (Power of Attorney or Letter of Authority). The same authorisation required for CDS customs declarations can be extended to cover ENS.

How it works in practice: (1) you sign a one-time authorisation, (2) for each transport you send us the cargo details before departure, (3) we submit the ENS in S&S GB and send you the ENS MRN, (4) if you wish, the ENS reference can be added to the GMR in GVMS — for entry into Great Britain this is optional.

Our current price for this service is published only on our pricing page.

Contact: WhatsApp +44 7404 091503 or tel. +44 7404 091503.

ENS Time Limits and the Data for an S&S GB Declaration

The ENS is submitted before the goods arrive in Great Britain — up to 200 days in advance. HMRC sets minimum time limits by mode of transport (below). S&S GB has no user interface: declarations are sent from software or via a Community System Provider — which is why in practice it is done by a carrier with suitable software or by a customs agent.

HMRC Time Limits: RoRo Ferry 2 Hours, Eurotunnel 1 Hour

Minimum ENS time limits according to HMRC (gov.uk — safety and security import requirements):

• RoRo ferry (e.g. Dover, Holyhead) — accompanied and unaccompanied: 2 hours before arrival.
• Road traffic through the Channel Tunnel: 1 hour before arrival at the Eurotunnel terminal in Coquelles (France) — not Folkestone.
• Air: flights under 4 hours — at the time of actual take-off; flights of 4 hours or more — 4 hours before arrival.
• Sea: containerised cargo — 24 hours before loading at the port of departure; bulk or break bulk — 4 hours before arrival.

What this means for a truck from Poland: on a Poznań → Dover ferry route the ENS must be in the system at least 2 hours before arrival at Dover; via Eurotunnel — 1 hour before reaching the Coquelles terminal. The customs agent or carrier therefore needs the cargo data before departure, not during the journey. If you include the ENS reference in the GMR on a route through a GVMS port, the declaration must be submitted by the minimum time limit or before check-in closes, whichever comes first.

Sources: GOV.UK — Safety and security import requirements, GOV.UK — Making an entry summary declaration.

What Data to Prepare for the ENS — Checklist for Polish Exporters and Hauliers

Before sending the ENS to S&S GB, have the following data ready (the full list of fields is set by HMRC's technical specification — link below):

1. Carrier details — an EORI number starting with GB (required in S&S GB for businesses not established in Great Britain), transport company name
2. Cargo details — goods description, commodity (HS) code, gross weight, number of packages/pallets
3. Consignor and consignee — exporter and Great Britain importer details
4. Vehicle details — registration number of tractor and trailer
5. Port of entry — HMRC location code, e.g. GB000040 for Dover, GB000060 for Folkestone Eurotunnel Freight (code list)
6. Planned arrival time — date and time of ETA at UK port
7. Country of dispatch — Poland (PL)
8. Country of origin of goods — country of production (may differ from country of dispatch)

ENS API technical specification: HMRC ENS API documentation.

ENS MRN Number — What It Is and How to Link It to the GMR in GVMS

Once the ENS is accepted, HMRC issues a Movement Reference Number (MRN) — a unique number for the declaration. For movements into Great Britain, including the ENS reference in the GMR in GVMS is optional (“you do not have to include entry summary declaration reference numbers in the GVMS, but you can choose to” — gov.uk). For movements into Northern Ireland the ENS references should be included in GVMS.

If you choose to add the ENS to the GMR: the customs agent or carrier creates the GMR for the crossing in GVMS and enters the ENS reference alongside the customs declaration MRN (and the T1 transit MRN, if any). Note: the ENS MRN and the customs declaration MRN are two different numbers — never confuse or swap them.

Most Common ENS Errors for UK Imports and How to Avoid Them

Errors in the ENS cost time at the border. Based on Easy Clearance's operational experience, we have compiled the most common problems with ENS declarations in S&S GB. Knowing them means you can prevent them before they occur — rather than reacting at the port gate.

Error 1 — Missing or Invalid UK EORI for the Carrier

The most common error in ENS submissions for Polish haulage companies: the carrier has no EORI number starting with GB, or enters its EU EORI. According to gov.uk, a business not established in Great Britain needs an EORI starting with GB for S&S GB — an EU number is not enough here (it is what you need for ICS2 when entering the EU).

Solution: a haulier operating to Great Britain should have a GB EORI before the first run. HMRC issues it free of charge — usually immediately, or within up to 5 working days if further checks are needed. The number begins with the letters GB (e.g. GB123456789000).

UK EORI registration: gov.uk/eori.

Error 2 — Imprecise or Incorrect HS Code

The ENS includes a goods description and commodity code. The description and code should match and describe the goods specifically — inconsistency is a typical reason for follow-up questions. The full commodity code from the UK Trade Tariff is needed on the customs declaration in CDS — a separate document from the ENS.

Solution: settle the commodity code before departure and use the same data in the ENS and the customs declaration. Check your goods' HS codes on UK Trade Tariff.

Error 3 — ENS Submitted After Deadline (After Vehicle Arrives at Port)

The ENS must be submitted before the goods arrive — within the HMRC time limits above (RoRo ferry: 2 hours; Eurotunnel: 1 hour before arrival at the Coquelles terminal). The carrier is legally responsible for meeting the time limit, even when someone else submits the declaration for it.

Solution: always submit the ENS before the transport departs, not during the journey. If cargo data is available the day before departure — submit the ENS the day before (the system accepts an ENS up to 200 days in advance). Easy Clearance can set up a standing arrangement whereby we receive cargo data the day before departure and submit the ENS for every UK run.

What the current rules say

Since 31 January 2025 goods imported from the EU into Great Britain must be covered by an ENS, submitted in the UK's S&S GB service — not in the EU's ICS2, which covers entry into the EU and Northern Ireland. The obligation lies with the carrier; a customs agent can submit it with the carrier's consent, but responsibility stays with the carrier. HMRC minimum time limits: RoRo ferry — 2 hours before arrival; Eurotunnel — 1 hour before arrival at the Coquelles terminal. For S&S GB a business outside Great Britain needs an EORI starting with GB. Including the ENS reference in the GMR for entry into Great Britain is optional. Our current price for the service is published only on our pricing page. This article reflects the position as of 2026-09-30 (gov.uk and European Commission sources read directly). Contact a customs broker before taking action.

FAQ — frequently asked questions

Who must submit the ENS for road transport to the UK?

The obligation lies with the carrier — the transport company whose vehicle enters Great Britain. Another party (e.g. a customs agent) may submit the ENS with the carrier's knowledge and consent, but legal responsibility for timely submission stays with the carrier. Do not submit two ENS declarations for the same consignment.

How far before port arrival must the ENS be submitted for RoRo road transport?

According to HMRC: RoRo ferry (e.g. Dover, accompanied or unaccompanied) — 2 hours before arrival; road traffic through the Channel Tunnel — 1 hour before arrival at the Eurotunnel terminal in Coquelles (France). An ENS can be submitted up to 200 days in advance. In practice: have the cargo data ready before the truck leaves Poland, not during the journey.

What is the ENS MRN and what is it used for?

Once the ENS is accepted, HMRC issues an MRN. For movements into Great Britain, including the ENS reference in the GMR in GVMS is optional; for movements into Northern Ireland the ENS references should be included in GVMS. The ENS MRN is a different number from the customs declaration MRN — do not mix them up.

How much does submitting the ENS through a customs agent cost?

Our current price for this service is published only on our pricing page. Contact: WhatsApp +44 7404 091503 or tel. +44 7404 091503.

Can a Polish haulage company without a UK EORI submit an ENS?

To submit an ENS in S&S GB, a business not established in Great Britain needs an EORI number starting with GB — an EU EORI is not enough here (it is what you need for the EU's ICS2). HMRC issues a GB EORI free of charge, usually immediately, or within up to 5 working days if it needs to make further checks (gov.uk/eori).

What happens if the ENS is submitted late or contains an error?

The ENS must be submitted before the goods arrive, within HMRC's time limit for the mode of transport. The carrier is legally responsible for timely submission — even when another party submits it on the carrier's behalf. A missing or incorrect ENS risks delays and checks at the border. Easy Clearance helps urgently in emergencies — contact: +44 7404 091503.

Official sources

• Making an entry summary declaration — GOV.UK
• ENS for imports into GB — GOV.UK
• HMRC ENS API documentation — HMRC
• GVMS — Goods Vehicle Movement Service — GOV.UK
• UK EORI registration — GOV.UK