Policy & Compliance
ENS update: another waiver extension
legal requirements, but also access to any IT systems that support lodging ENS, is usually very limited. This in turn means that the freight forwarder, who often already provides Customs clearance services, will be their first point of contact when it comes to any legal requirements. Freight forwarders and Customs may also consider combining the lodgement of a Customs declaration and an ENS into one operational procedure in order to streamline the end-to-end process. This would certainly also be a rational move in many cases. Legal requirements So, freight forwarders may have several reasons to put themselves in the role of an ENS filer and we understand that, but we also advise BIFA Members to make sure they understand the legal side of the process and the data requirements. In addition to that they need to plan their operations in such a way that it will be possible for them to meet all filing deadlines. Finally, they need know how to lodge an ENS and have access to the relevant systems. The Secretariat will in the meantime work with HMRC and other departments to ensure the requirement is well understood and communicated. We will also work with our EU partners on raising awareness and publishing further updates when more information becomes available.
BIFA welcomes news of the waiver extension as it had been concerned that not enough is being done to prepare the trading community for the likely legal implications of ENS
W e are now in November and anyone reading this article will know that the waiver for the requirement to lodge entry summary declarations (ENS) for goods imported from the EU has again been extended, this time until 31 January 2025. The delay also applies to the introduction of a reduced safety and security data set that was designed for this purpose. It also means that the Single Trade Window functionality, which is still being developed to allow traders to lodge ENS, will not be available until sometime nearer 31 January 2025. Deceptive appearance BIFA welcomes the news about the waiver extension as we felt the government had not done enough to prepare the trading community for what might seem like a relatively low impact requirement. But appearances can certainly be
deceptive in this case. We have published a number of technical articles about the ENS requirement over the last four months in which we have analysed various aspects of it. The legal obligation to lodge an ENS lies with the carrier, as the carrier is the entity controlling the active means of transport. This in effect means that freight forwarders are unlikely to get involved in the safety and security filing process for air or sea movements. The carriers here would be air and shipping lines that have established procedures and IT solutions to optimise the process. Freight forwarders are, however, more likely to act on the carrier’s behalf in the road freight environment and there may be good operational reasons for that. Most importantly, the majority of road carriers moving goods into and out of the UK are EU based. Consequently, their knowledge of UK
12 | November 2024
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