The Import Control System 2 (ICS2) came into force on 31 December 2025, replacing the previous Import Control System (ICS) for movements involving Northern Ireland and EU routes. This new system introduces significant changes to how entry summary declarations are submitted for safety and security purposes. Businesses moving goods from Great Britain to Northern Ireland, from non-EU countries to Northern Ireland, or from Great Britain to EU member states must understand and comply with ICS2 requirements. This guide explains what ICS2 is, who it affects, and how to register and submit declarations.

What is ICS2 and Why Was It Introduced?

ICS2 is the European Union’s second-generation import control system for safety and security declarations. It is designed to improve the sharing of advance cargo information between customs authorities, enabling better risk assessment and targeting of potential security threats before goods arrive at the border.

The system was introduced by the EU as part of its Union Customs Code (UCC) modernisation programme, and its application to Northern Ireland stems from NI’s alignment with EU customs rules under the Windsor Framework. The UK Government has aligned its systems accordingly to facilitate cross-border movements.

The official guidance is available on GOV.UK: Make an entry summary declaration using the Import Control System 2.

Which Routes Does ICS2 Apply To?

ICS2 applies specifically to three categories of movement, all involving Northern Ireland or EU destinations:

• GB to Northern Ireland (GB-NI): Goods moving from Great Britain (England, Scotland, Wales) to Northern Ireland must be covered by an entry summary declaration submitted through ICS2
• Non-EU to Northern Ireland (non-EU-NI): Goods arriving from countries outside the European Union directly into Northern Ireland must also use ICS2
• GB to EU member states (GB-EU): Movements from Great Britain to EU countries are subject to EU entry summary declaration requirements, which ICS2 facilitates

It is important to note that ICS2 replaced the old ICS from 31 December 2025. Any business that was previously submitting entry summary declarations through the old ICS must now use ICS2 for these routes.

XI EORI Number — Essential for NI Operations

One of the key requirements for ICS2 participation in the Northern Ireland context is an XI EORI number. This is an Economic Operators Registration and Identification number with the “XI” prefix, which designates traders operating under Northern Ireland’s special customs status.

Who needs an XI EORI?

• Businesses established in Northern Ireland that move goods under Windsor Framework rules
• GB businesses that regularly move goods to or through Northern Ireland
• Customs agents and freight forwarders acting on behalf of clients involved in NI trade

Without an XI EORI, businesses cannot be properly identified in ICS2 for NI-related movements. If you do not have an XI EORI and need one, applications can be made to HMRC.

Government Gateway Activation — Allow Up to 10 Working Days

Accessing the ICS2 system through the UK Government’s digital infrastructure requires Government Gateway activation. This process can take up to 10 working days from the date of application.

Businesses should factor this lead time into their planning, particularly if:

• They are new to submitting entry summary declarations
• They are switching from the old ICS to ICS2
• They have onboarded a new member of staff who will be responsible for ICS2 submissions

The activation process involves registering or logging into the Government Gateway, enrolling for the specific ICS2 service, and potentially awaiting an access code or confirmation by post. Starting the process early is strongly advised.

Two Ways to Submit: Trader Support Service or EU Portal

Businesses have two main options for accessing and submitting through ICS2:

Option 1: Trader Support Service (TSS)

The Trader Support Service is a free UK Government-funded service that helps businesses move goods under the Windsor Framework. TSS provides guided access to ICS2 for GB-NI movements, along with educational resources and dedicated support staff. It is particularly useful for businesses that do not have specialist customs systems of their own.

Option 2: EU Portal

For GB-to-EU movements, businesses can access ICS2 through the EU’s own customs portal. This is more commonly used by customs agents and larger operators who are already integrated with EU customs systems. Access credentials and technical specifications are available from the relevant EU national customs authority of the destination country.

What Information is Required in an ICS2 Declaration?

An ICS2 entry summary declaration (ENS) must contain detailed cargo information, including:

• Description of the goods (commodity code level)
• Quantity and weight of the consignment
• XI EORI or EU EORI of the declarant and the person lodging the declaration
• Country of origin and country of export
• Details of the transport means and conveyance reference number
• Consignor and consignee information
• Routing information including any transhipment points

The level of detail required under ICS2 is significantly greater than under the old ICS, particularly for air freight and express courier consignments, where item-level data (H7 datasets) may be required at the individual consignment level.

For specialist guidance on ICS2 compliance, our ICS2 registration support service helps businesses navigate the technical and administrative requirements. Whether you need assistance with Government Gateway access, XI EORI registration, or day-to-day declaration submissions, our experienced Northern Ireland customs services team is here to help.

FAQ — Frequently Asked Questions

Source: GOV.UK — Make an entry summary declaration using the Import Control System 2