Get ready, get set... for Safety and Security Declarations for EU imports

HMRC’s Director of Customs Policy & Strategy, Alex Pienaar, explains what you need to consider when it comes to S&S declarations. 

From 31 January 2025, businesses moving goods from the European Union (EU) to Great Britain (GB) will need to comply with new UK Safety and Security declaration requirements. Now is the time for businesses to understand what’s coming, what it means for them and how they can best prepare.  

Background: 

Background Since the UK left the EU, border controls have been introduced in stages to ease the burden on businesses. Imports from the EU have continued without the need for a GB Safety and Security declaration, but the waiver on Safety & Security (S&S) declarations for EU imports will come to an end on 31 January 2025.  

HM Revenue and Customs’ (HMRC) plans to introduce a simple and effective declaration system, to suit those new to importing from the EU, and to improve the experience of those importing from the Rest of the World were outlined in the Border Target Operating Model (BTOM), published in August 2023. S&S declarations for EU imports are the next step in the delivery of the BTOM and are being introduced after consultation with businesses and the wider border industry. 

Introducing Safety and Security declarations for EU imports with the mandatory collection of pre-arrival data has given HMRC and Border Force the opportunity to make significant improvements. These improvements have enhanced border security, streamlined the import process, and minimised the burden for businesses. The system is now more straightforward and flexible to use with more targeted interventions at the border meaning fewer stops of legitimate consignments.  

Some businesses already submit Safety and Security declarations – we currently receive around 3 million voluntary declarations from EU imports each year - but many others will need to get ready for the change.  

So, whether you plan to submit import declarations yourself or use an agent or intermediary on your behalf, now is the time to get ready. 

The temporary waiver is coming to an end and Safety and Security Declarations for EU imports are coming on 31st January 2025

What’s coming and how is it a good thing? 

From 31 January, Safety and Security declaration requirements for EU imports will mandate pre-arrival information for all goods entering GB via an IT system called Safety and Security Great Britain (S&S GB). 

The declaration system has been designed with an option to input less data. There are 20 mandatory, 9 conditional and 8 optional fields to complete. It has been designed to be as simple as possible for businesses new to making import declarations and more streamlined for those already doing it.  

The system and the data you submit for your Safety and Security import declaration (also known as an Entry Summary Declaration) enable intelligent risking of goods so legitimate goods are less likely to be held up at the border which means less disruption to your business.  

It also means Border Force will have the right people in the right place at the right time to stop illegal and dangerous goods hitting our streets, a vital element of supporting legitimate businesses.  

The system aligns the data required on EU imports to that from imports outside of the EU. ‘Rest of the World’ carriers and those who are already voluntarily making declarations on imports from the EU can continue using their systems without any change but will now have the flexibility of using the reduced dataset. 

It's vital that declarations are completed accurately and submitted before goods arrive at the GB border to avoid the risk of unnecessary checks

If you’re late with your declaration, or some of the mandatory information is incorrect, you risk having your goods held up and may even get a penalty. It’s absolutely worth spending the time to prepare your business now.  

Who is affected by the new regulations? 

Simply, all businesses who import from EU to GB need to be aware of the new regulations and how they might impact them. Businesses who have only ever imported goods from the EU will be most affected by the changes and may be required to provide more information to their carriers than they currently do in order for the carrier to be able to complete the declaration. Businesses who import from the ‘Rest of the World’ will already be familiar with the process.  

Hauliers and carriers are legally responsible for making the declaration, although agents and intermediaries can also submit the declaration on behalf of the carrier with their consent.  

Businesses should start speaking with their supply chain now to determine who will submit the declarations.  

It’s believed 90% of the new declarations will be from ‘Roll On-Roll Off’ carriers between the short straits but carriers using all modes 

of transport need to be aware. Responsibility for submitting the declaration lies with the carrier, but what this means in practice will depend on how the goods are travelling, for example:  

• By Rail – with the rail freight operator  

• By Air or Sea – with the shipping company or the airline  

• Roll On, Roll Off – with the haulage company for accompanied goods or the ferry operator for unaccompanied goods. 

More information about who is responsible for making the declaration and the time limits for submitting your declaration for each mode of transport can be found here. 

How are S&S declarations submitted? 

Businesses will need to make S&S declarations via the S&S GB IT platform.  

As shown in this diagram, 20 mandatory fields must be completed for all declarations, including:  

• documents and licenses for your imports – such as airway bills or commercial invoices  

• goods description  

• consignor and consignee details  

• type, amount and packaging of your goods  

• mode of transport at the border  

• onward journey details  

• S&S GB location code for port of entry.  

There are eight conditional fields, which only need to be completed in certain circumstances. The remaining nine fields will be optional to complete.  

S&S Dataset - via HM Revenue & Customs

Those who are already set up to submit declarations from 'Rest of the World' don't have to make any changes to their systems and can even continue to fill in the full dataset if they prefer.

How do I get started? 

There are steps businesses can take now to get ready to use the S&S GB service.  

Talk to your supply chain 

• Agree who in your supply chain will have responsibility for submitting S&S declarations from 31 January 2025. 

Make sure you have the right software 

• As the S&S GB service doesn’t have a user interface, specialist software is needed to be able to lodge declarations. 

• There are a number of ways you can do this: 

• You can develop software in-house by using the HMRC developer hub 

• Purchase compatible software. Visit GOV.UK to check the list of software developers. 

• Employ the service of a Community System provider. 

Register and enrol for S&S GB 

• To register you’ll need a Government Gateway Account and password. You’ll also need information about your business including:  

  • Business date of establishment  

  • Email address  

  • Business or trading name  

  • Unique Tax Reference  

  • Business address  

  • EORI number starting with GB  

  • A full list of what you need to register can be found here. 

Test your software 

• Once you have the software, we recommend you test it before 31 January to ensure you’re set up correctly. If you already use particular software to make import declarations, check it’s compatible with the reduced data set requirement. 

• You can use the testing environment here in the HMRC hub. 

Making declarations 

Before you start making an Entry Summary Declaration make sure you have all the details you need about your goods to meet the mandatory data required.  

You must make sure your declaration is complete and accurate, which will ensure it is risk assessed accurately so your goods can flow through the border with minimal disruption. If any information changes, your declaration can be amended at any time up until the time the goods reach the GB border.  

Once the declaration has been accepted you will be issued with a Movement Reference Number. This reference number can also be included if your goods are to be sent to ports using the Goods Vehicle Movement Service. Lastly the declaration will be risk assessed by Border Force and, if no further intervention is needed, your goods can continue on their journey to their destination.