HM Revenue and Customs (HMRC) recently wrote to businesses involved in the movement of goods by road (including roll-on roll-off movements) from Great Britain to Northern Ireland about changes to the system for submitting safety and security declarations (known as Entry Summary Declarations or ENS).
It reminded them that Import Control System Northern Ireland (ICSNI) is being replaced by Import Control System 2 (ICS2) and that they had been asked to move to ICS2 by 1 September 2025.
However, HMRC went on, it was aware of potential problems and was exploring options to support those who will not be ready by allowing extra time to prepare. They can continue to submit Entry Summary Declarations via ICSNI until the latest date on which all must start using ICS2, it confirmed.
This date will be confirmed by HMRC as soon as possible, but it will be no later than the end of December 2025.
Unfortunately, the Road Haulage Association (RHA) has highlighted problems with this advice as it has discovered that the Trader Support Service (TSS), established to help companies navigate trade complexities, has already switched to the new ICS2 system, two weeks before the original September date.
RHA Managing Director Richard Smith said: “This mandatory system introduction happened without any communication, sector engagement or advance warning to businesses. This sort of administrative confusion continues to add costs and undermine business confidence.”
Pointing out that businesses across the supply chain, from hauliers and manufacturers to SME retailers, need practical answers to long-standing questions, the Association has promised to contact Ministers and officials to try to resolve the disparity between HMRC and the TSS.
