CustomsLink: Answering your questions about S&S GB

Answering your questions about S&S GB

S&S GB requirements will come into effect from the end of January 2025. The person/entity responsible for meeting these requirements is the carrier.

Who is the carrier?

The carrier is the owner of the active means of transport as goods reach the border.

In the case of the UK, the ferry operator is considered the carrier for unaccompanied freight. The ferry operator will look through their terms and conditions and try to downstream this where possible.

Meanwhile, the haulier is considered the carrier for accompanied freight.

However, on the North Sea we know that the ferry operator will offer completing the ENS for both unaccompanied and accompanied freight.

What is required for S&S GB?

• Consignor name & address (EORI number, if held)
• Consignee name & address (EORI number, if held)
• Carrier GB EORI number (for driver accompanied vehicles)
• Description of goods
• Reference number
• Vehicle Identification Number (accompanied), IMO (unaccompanied)
• Trailer seal (or ‘no seal’)
• Border entry point (HMRC location code - e.g. GB000060)
• ETA time and date
• Total no. of packages and weight
• Type of packages
• Any marks and reference numbers

Disclaimer - this is the legislative requirements as currently stated by HMRC. However, these could be subject to change.

Description of goods

In your GB ENS, HMRC are looking at goods descriptions to assess the risk. The description of the goods needs to be of a high level.

For instance, instead of writing “cars” in the goods description, use more specific terms such as “Ford Fiesta”, “VW Polo”. Instead of “Clothing” use “Men’s shirts” or “jackets”, etc.

 When does S&S GB need to be submitted?

This can vary depending on a variety of factors. As a general guide-

• RoRo - at least 2 hours prior to the goods arriving into GB
• LeShuttle (Eurotunnel) Freight - at least 1 hour prior to the goods arriving at the terminal
• GVMS ports - before the vehicle checks in
• Goods destined for temporary storage - before the vehicle checks in.

To find out more click here.