HMRC Update - S&S GB Requirements Changes Summary UPDATED

UPDATE 05/04/2023

The requirement for safety and security declarations on imports into GB from the EU (S&S GB) will no longer be required in July 2022. This customs control requirement has been pushed back to the end of October 2024.

We are writing to update you on safety and security (S&S) requirements for imports and exports. This update includes information on which Exit Summary (EXS) declaration process will need to be followed from 1 October 2021.

If you export goods from Great Britain

There is already a requirement to submit S&S information for exports from Great Britain. This is normally met by submitting a full export declaration which contains S&S information, or with a standalone Exit Summary (EXS) declaration.

Both types of pre-departure declaration should be submitted on CHIEF for exports from Great Britain.

If you export goods in roll on roll off (RoRo) vehicles, or export empties from Great Britain to the EU

Since 1 January 2021 there has been a requirement to submit S&S information for exports from Great Britain to the EU.

A temporary waiver of this requirement is in place until 30 September 2021, for goods in RoRo vehicles, and for empty vehicles, containers and pallets moving under a transport contract from Great Britain to the EU.

From 1 October 2021, S&S information will be required on all movements out of Great Britain, unless permanently exempt.

If you need to submit an EXS declaration, you will need to follow one of two processes depending on which port and mode of transport you use to export from Great Britain:

  • You will follow the existing rest of world EXS process if you export through an inventory linked port or for any mode other than RoRo through a non-inventory linked port.
  • You will follow a new EXS process for exports if you export through Dover, Holyhead or Eurotunnel or by RoRo via a non-inventory linked location. You will need to submit an ‘arrived’ Exit Summary Declaration which removes the requirement to submit a separate arrival message in CHIEF. To do this, you will need to submit an Export Full Declaration on CHIEF using a new CPC code 10 00 056. This CPC code will be available in CHIEF from 1 October 2021.

If you import goods into Great Britain

S&S requirements already apply to imports to Great Britain from countries outside of the EU (Rest of World).

From the end of 2023, S&S requirements will also apply to imports to Great Britain from the EU and an Entry Summary (ENS) declaration will be required.

Responsibility to declare

The legal responsibility to ensure that the UK customs authority is provided with S&S information lies with the operator of the active means of transport (e.g. the vessel, aircraft, train or road vehicle). They can agree to pass the requirement onto another party.

HMRC Borders and Trade

30 July 2021

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