Policy & Compliance
Your liabilities when completing Safety & Security GB declarations BIFA has consulted with legal experts on behalf of Members regarding potential liabilities stemming from the completion and submission of a S&S GB declaration. The discussion focused on accompanied RoRo movements for imports from Europe. It is felt that due to resources and knowledge, the haulier in such movements may not be able to complete this declaration.
T he law is clear on the completion and submission of a S&S GB declaration (referred to as an Entry Summary (ENS)), it is the operator of the active means of transport who is responsible to submit the declaration or ensure that it has been done. In the driver accompanied RoRo environment, the haulier will be legally responsible for filing the S&S GB declaration. The second point to emphasise is that whilst requiring much of the same data as a fiscal declaration, the ENS is separate and has its own legal basis placing legal obligations on different parties within the supply chain. Potential scenarios However, it is clear that some (if not many) hauliers are not in a position to file this security declaration. The haulier can agree or decline to allow another party to submit an entry summary declaration. However, it is important to note that HMRC guidance indicates this has to be included in an agreement between the two parties. This means that another party, such as a freight forwarder or importer, may be the party submitting this declaration. If the freight forwarder agrees to be the party to submit the ENS, this is a commercial decision and it will have to consider contractual terms in order to protect itself. The following are the main scenarios that have been identified: 1. The BIFA Member (freight forwarder) arranges transport from origin, conducts all Customs activities including submitting the S&S GB at the importer’s request, and makes final delivery; 2. The importer arranges transport and requests the BIFA Member to arrange Customs and S&S GB declaration; 3. Delivery Duty Paid (DDP) shipment where there is no
importer established in the UK; 4. The haulier contracts with the freight forwarder for the latter to complete the S&S GB declaration on the first named party’s behalf. Effectively the haulier is sub- contracting this submission of the ENS to the freight forwarder in this scenario. The current legal view is, in at least the first three scenarios, separate contracts are not required and that incorporating the BIFA STC is sufficient, subject to the Member conducting its business in a diligent manner. The reasoning is straightforward, there is a contract in place between the BIFA Member and importer to undertake UK Customs formalities to clear the goods. The new S&S GB requirement, which as we have seen is legally separate from the fiscal declaration, is in addition to existing Customs procedures performed on behalf of the client. It will be for the agent to decide whether or not it wishes to submit the ENS declaration. In the first and second scenarios it will be on behalf of the client. The Member would be wise to confirm in writing: • That the service is subject to BIFA STC which have been incorporated into the contract; • Precisely what data is required and whether it is obtainable; • The importer’s responsibility to ensure that data provided is accurate; • The timeframes for receiving the information; • Who will be responsible for the invoice charges.
“ If the freight forwarder agrees to be the party to submit the ENS, then this is a commercial decision and it will have to consider contractual terms in order to protect itself
10 | January 2025
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