The Institute of Chartered Accountants in England and Wales (ICAEW) has alerted businesses that starting 31 January 2025, all goods imported from the European Union to Great Britain are required to have a safety and security declaration. 

At present, safety and security declarations are required in the UK for imports into Great Britain from non-EU countries (entry summary declarations) and for exports from Great Britain to the EU (exit summary declarations).  

However, starting 31 January, the requirement to submit entry summary declarations will also apply to goods imported into Great Britain from the EU. 

Currently, the responsibility of submitting these entry summary declarations lies with the carrier. 

According to His Majesty’s Revenue and Customs (HMRC), the carrier is “the operator of the active means of transport on, or in, which the goods are brought into the customs territory.”  

The institute stated that non-compliance could lead to delays or financial penalties, as goods may be held for checks. 

To assist businesses in meeting the new requirements, the amount of safety and security data needed on a declaration will be reduced.  

A help sheet has been published by HMRC to offer guidance on compliance.  

Businesses already making declarations will be required not to modify their existing systems but can take advantage of the simplified process by completing only mandatory and relevant conditional fields. 

ICAEW VAT and Customs technical manager Ed Saltmarsh said: “From Friday, all imports into Great Britain will require an entry summary declaration. Businesses that haven’t prepared for these changes should speak to their carrier or they may face delays at the border and possible penalties. 

“While the reduced dataset aims to simplify the process, businesses should still ensure they understand the requirements and use the HMRC guidance for a smooth transition.” 

This update follows a recent collaboration between ICAEW and PwC Academy Middle East to launch a new tax pathway aimed at accelerating career growth for finance professionals in the Middle East.  

The programme offers an expedited route to the ICAEW Business and Finance Professional designation, with a focus on tax expertise specific to the United Arab Emirates.