The lodgement of an Entry Summary Declaration submits Safety and Security information for imports.

HMRC has published guidance on making an Entry Summary Declaration on gov.uk here - https://www.gov.uk/guidance/making-an-entry-summary-declaration.

Before you look at the HMRC guidance, we thought we would clarify who is responsible for making the Entry Summary Declaration and when it should be made.

Who should submit an Entry Summary Declaration?

The legal requirement to submit a declaration lies with the Carrier.

Who is the Carrier?



Sea freight      The shipping line that has issued the Bill of Lading.

Air freight        The airline that has issued the Air Waybill.

Road freight   The trucking company for driver-accompanied goods.

Road freight   The ferry operator for unaccompanied goods.

Rail freight      The Rail freight operator pulling the train through the Channel Tunnel.

If a truck is carried on a ferry and will drive off the ferry upon arrival in the UK, the obligation lies with the trucking company.

If a ferry is transporting an unaccompanied trailer or container, the obligation lies with the ferry operator, even when the trailer or container could be attached to a truck when it arrives at its destination.

Who else can submit a declaration?

The Entry Summary Declaration can be submitted by a third party on the Carrier’s behalf, and the third party becomes responsible for the data on the declaration. However, the Carrier remains responsible for ensuring that it is submitted on time, and the third party must have the Carrier's consent.

Without evidence suggesting otherwise, the Customs authorities may assume that:

• The Carrier has given consent under contractual arrangements
• A third party lodging a declaration has done so with the Carrier’s knowledge

When to submit an Entry Summary Declaration

Sea Freight

Container shipments            At least 24 hours before loading at the port of departure

Conventional shipments     At least 4 hours before arrival

Short sea journeys *              At least 2 hours before arrival

Air Freight

Short-haul flights **              At least by actual take-off

Long-haul flights                    At least 4 hours before arrival

Road Freight                            At least 1 hour before arrival

Rail Freight                               At least 2 hours before arrival

* Short sea journeys into Great Britain refers to journeys from:

• The English Channel
• The Atlantic coast of Europe from the English Channel up to Algeciras
• Ports on the North Sea
• Ports on the Baltic Sea
• Norway
• Ireland
• The Faroe Islands
• Iceland

** Short haul flights are flights of less than 4 hours duration.