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HS codes

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ICS2 advance cargo data for the EU

What the EU's ICS2 system needs before goods arrive: release dates, who files the entry summary declaration, and the HS code and description sellers supply.

Updated · 8 official sources

ICS2 (Import Control System 2) is the EU's advance cargo information system: before goods reach the EU, Norway, Switzerland or Northern Ireland, the carriers and forwarders moving them must file safety and security data in an entry summary declaration (ENS). For every item that includes a precise description and at least a six-digit HS code, and that data has to come from the seller.

Rules as of 30 October 2026.

What is ICS2?#

ICS2 is the customs pre-arrival safety and security program run by the EU, with Norway, Switzerland and Northern Ireland taking part. Every shipment must be covered by an entry summary declaration lodged before arrival, which customs uses to assess safety and security risk and to stop dangerous goods before they are loaded or before they arrive.

The ENS is not the import declaration. The ENS deals with security; the import declaration, such as an H7 for a low-value parcel, deals with duty and VAT. Both carry an HS code and a description of the goods, and the two should agree. The customs clearance guide covers the steps after arrival.

When did each ICS2 release start?#

ICS2 was rolled out in three releases between 2021 and 2025, one transport mode at a time, and since 1 September 2025 it has been fully operational in all member states for all modes. Several member states, and the UK for Northern Ireland, asked for limited temporary derogations for road and rail.

Release Start Covered
Release 1 15 March 2021 Postal and express consignments by air: minimum data before loading
Release 2 1 March 2023 All goods by air: the complete ENS, from carriers, forwarders, express couriers and postal operators
Release 3, sea 3 June 2024 Maritime and inland waterway carriers, then house-level filers such as forwarders from 4 December 2024 to 1 April 2025
Release 3, road and rail 1 April 2025 Road and rail carriers, with ICS2 fully in place for all modes from 1 September 2025

For Northern Ireland, HMRC closed its older ICS NI system to entry summary declarations after 31 December 2025, so movements into Northern Ireland are now declared in ICS2.

Who files the entry summary declaration?#

The carrier bringing goods into the EU is responsible for the entry summary declaration, but ICS2 uses multiple filing: freight forwarders, express couriers and postal operators can lodge their house-level data directly or pass it to the carrier to complete the filing. Each party files the data it holds.

In its notice to air cargo filers, the Commission requires house-level data for each separate ecommerce shipment, with every goods item in it. Shipments can't be grouped into one house consignment under a generic description. The consignor and consignee on the lowest house air waybill must be the real seller and buyer, not a carrier, forwarder, postal operator or customs agent. The Commission also tells carriers that suspect a shipment is ecommerce to ask the shipper for the required data, and warns that a carrier that fails to get accurate data can be held responsible for errors in the declaration.

What does a seller have to supply?#

A seller shipping to the EU, Norway, Switzerland or Northern Ireland has to give its carrier the data the entry summary declaration needs. That means the HS code at item level, a description precise enough for customs to identify the goods, and the names and addresses of the seller and buyer. HMRC's guidance for Northern Ireland puts the code at six to eight digits.

Goods under different HS codes must be declared as separate items. Descriptions like "unknown" or "not available", or a single line summarizing a mixed parcel, aren't acceptable. Neither are generic terms such as "accessories", "apparel", "parts" or "gift": the Commission's list asks for what the goods are, for example "men's shirts" or "automobile brakes". The product descriptions guide shows how to write them, the HS code classifier finds the code, and the commercial invoice generator puts both on every line. A seller that doesn't file the ENS itself doesn't need an EORI number for ICS2; see the EORI guide.

What happens when ICS2 data is wrong or missing?#

When ENS data is incomplete or doesn't make sense, customs can reject the filing or send a referral: a request for more information or, for air cargo, an instruction to screen the shipment as high-risk cargo and mail. Responding to a referral is mandatory.

Declarations that are inaccurate can lead to interventions at the border and penalties for the filer, and the Commission warns carriers that they may be held liable for discrepancies in data they didn't check. For a seller, the fix is the same data that makes clearance and duty work, an accurate code and description for every line, sent with every parcel.

Common questions#

Is a six-digit HS code enough for ICS2?#

A six-digit HS code is the usual minimum at item level for the entry summary declaration, and HMRC's guidance for Northern Ireland asks for six to eight digits. The import declaration may need more digits, so store the full code for each destination.

Does ICS2 apply to Switzerland and Norway?#

Yes. Norway and Switzerland take part in ICS2 alongside the EU member states and Northern Ireland, so the same advance data is needed for goods shipped there.

Does an online seller have to file in ICS2 itself?#

Usually not. The carrier, forwarder, express courier or postal operator files the entry summary declaration, but it can only file what the seller provides, so the seller supplies the codes, descriptions and party details.

Sources#