HMRC are reminding traders and agents that the inclusion of multiple consignments in the same ENS declaration is dependent on all the goods within the declaration routing from the exact same countries, from the country of dispatch (export) to the country of destination (import). 



Should any consignment differ in its routing or country of export or import, that consignment will require a separate ENS declaration. 

How should countries of routing be recorded within the ENS? 

The straight answer is: In chronological order, starting at the country of dispatch where the goods are exported, then naming each country through which the consignment travels if this is by road to the country of destination where the goods are imported. 

Do all the countries the goods travel through need to be recorded within the ENS? 

For lorry and rail movements, the routing should include all countries through which the goods travel or are being driven. 

For all other movements, the routing should include the countries of any of the ports or airports where the means of transport stops. 

If the goods are moved on more than one mode of transport 

A change in the mode of transport does not affect the countries of routing, and all countries through which the goods travel should be recorded in the ENS declaration. 

What is meant by country of dispatch? 

The country of dispatch is where the goods have been declared on export.   

This is not the same as the country of ‘origin,’ which is where the goods were grown, manufactured, or produced.   

For example, goods manufactured in Singapore and exported from a distributor in Türkiye would remain of Singapore origin but be defined as despatched from Türkiye. 

What is required for Customs transit or temporary storage movements? 

Customs Transit and Temporary Storage are excluded from the definition of country of dispatch as both Transit and Temporary Storage are Customs Procedures. 

However, the routing of countries where the goods travel follows the same principle as the ENS declaration. 

Example:  Goods declared to export that will move using Transit from Türkiye through to import at GB. The routing would record all countries where the haulier would carry the goods to import into GB. 

Does every EU country need to be recorded in the ENS declaration for the routing of goods from the EU? 

In short, yes.  If goods are routed through a Customs union, all member states of that Customs union must be recorded from the originating member state to the member state where the goods leave the union.  This includes journeys from within the Customs Union prior to consolidation onto a single mode of transport. 

Reminder:   

For an ENS declaration to be accepted for multiple consignments, the goods within the declaration must follow the same routing, from being declared for export at the country of dispatch to being declared for import at the country of destination.