ICS2 Important Information for Traders and Customers

From 1 January 2026 the ICS2 derogation has ended, and it is now mandatory to lodge an Entry Summary Declaration (ENS) in the import control system for all goods arriving in Ireland. Visit the revenue website for more information.

Who Is Affected?

This change applies to all shipments entering the EU and Northern Ireland by road, rail, or sea—including postal, express, and freight services.

What You Need to Do

To comply with ICS2, an Entry Summary Declaration (ENS) must be submitted electronically before goods arrive at the EU border.
When sending items, you must provide the following information in advance on a per item basis:

• A clear and precise description of the goods (avoid vague terms or “stop words”)
• The 6-digit Harmonized System (HS) code for each item
• Full names and addresses of both sender and recipient
• EORI numbers (where applicable)
• Quantity, weight, and packaging type

Why This Matters

Accurate and timely information is essential to avoid customs issues. Failure to comply may result in:

• Delays at customs
• Shipments being held or returned
• Fines or penalties