Does a Safety and Security Declaration have anything to do with duty?

No. And that is the first thing many importers get wrong.

A Safety and Security Declaration (SSD) is used by border authorities to assess the risk goods could pose to their territory before they arrive. It is about safety and security, not duties and taxes.

There are two types:

→ ENS (entry summary declaration) for goods coming in
→ EXS (exit summary declaration) for goods going out

What this means for Great Britain:

  • ENS has been required for imports from the EU into GB since 31 January 2025
  • EXS has been required for exports from GB to the EU since 1 October 2021, and in most cases the data is combined into the export declaration
  • Declarations are made electronically in the S&S GB system, not on paper

Who files it? For accompanied goods, the carrier or haulier is legally responsible. But that does not make it someone else’s problem. Agree with your supply chain in advance who is submitting the declaration, and make sure your commercial documents carry accurate sender and receiver details, EORI numbers and commodity information.

A missing or late declaration can hold up your goods at the border, and delays cost money.

Who files the safety and security declarations for your shipments: you, your agent or your carrier? Let me know in the comments.

Customs Agents UK & Brokers | Import & Export Clearance Guide

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