The UK government announced at the beginning of October that entry summary declarations (safety and security declarations) for imports from the EU will not be mandatory until 31 January 2025. This was originally scheduled to start on 31 October 2024. Detailed information on Safety and Security Declarations can be found in the guidance issued by the British authorities HM Revenue & Customs.
The legal obligation to submit a declaration lies with the carrier. This is the operator of the active means of transport by which the goods are brought into the customs territory.
The carrier is responsible for ensuring that the declaration is made within the statutory time limits and may only be made by a representative or a third party with the knowledge and consent of the carrier.
Goods transported by rail
If your goods are transported by rail, the carrier is the rail freight company authorised to transport the train through the Channel Tunnel to the UK.
Goods transported by air or sea
If your goods are transported by air or sea, the party who concluded the contract for the transport of the goods to Great Britain or Northern Ireland and issued the bill of lading or air waybill is legally responsible. In maritime transport the shipping company is responsible, in air transport the airline.
The entry summary declaration can be submitted by a third party on behalf of the carrier. A third party may only make the declaration with the knowledge and consent of the carrier. The carrier remains responsible for the timely submission of the declaration.
Terms and conditions may be used when instructing a third party to submit the declaration on behalf of the carrier. This may require amending an existing contract or entering into a new contract. The contract should state that a third party is authorised to file on behalf of the carrier and how this will be evidenced. The contract will also indicate which terms and conditions apply (e.g. the deadline for filing the notification, the consignments concerned and the duration of the notification).
Unless there is evidence to the contrary, the customs authorities may assume that:
the carrier has given his consent on the basis of contractual agreements
a third party lodging a declaration has done so with the knowledge and consent of the carrier.
If the responsibility for the submission is passed on to a third party, the legal responsibility for the submission of the entry summary declaration remains with the carrier. However, the responsibility for the accuracy of the information lies with the person lodging the entry summary declaration.
