Freight Engagement and Data Acquisition Team (FEDAT) of UK Border Force is actively enforcing compliance for Entry Summary Declarations (ENS) on goods entering Great Britain (GB), with immediate enforcement action and fines for incomplete or inaccurate data as of late 2025/2026. The penalty regime is managed under Schedule 41 of the Finance Act 2008 and The Customs Safety and Security (Penalty) Regulations 2019, and The Customs (Safety and Security Procedures) Regulations 2025.
Entry Summary Declarations: Mandatory Data Sets for a Compliant ENS Submission
Safety and Security GB (S&S GB) Service
Audience: Carriers, freight forwarders, hauliers, customs agents and any third party lodging Entry Summary Declarations into the United Kingdom on the S&S GB service.
Status: Guidance only. This note does not constitute legal advice. Operators remain responsible at all times for compliance with the requirements of HM Revenue and Customs and Border Force.
1. Purpose and Scope
This guidance note consolidates, in a single reference document, each data element that is required (or, in defined circumstances, permitted) on an Entry Summary Declaration (“ENS”) lodged via the Safety and Security GB service operated by HM Revenue and Customs (“HMRC”).
The note draws upon the data element specification published by HMRC in respect of the S&S GB service and the related published data quality guidance, and translates those requirements into operational instructions intended for direct application by declarants. Compliance with the requirements set out herein is intended to enable HMRC and Border Force to discharge their pre-arrival risk assessment functions without recourse to intervention at the frontier.
2. Legal Framework and Allocation of Liability
The legal obligation to lodge an Entry Summary Declaration within the prescribed time limits rests with the carrier, being the operator of the active means of transport on or in which the goods are brought into the customs territory of the United Kingdom.
Where the declaration is lodged by a third party (such as a freight forwarder, customs agent or other representative), legal liability for the existence of the declaration continues to vest in the carrier. Responsibility for the accuracy of the data submitted, however, lies with the party physically lodging the declaration. A third party lodging on the carrier’s behalf shall, in particular:
- Hold the carrier’s knowledge and consent prior to submission of the declaration.
- Obtain from the carrier any information that is uniquely within the carrier’s knowledge, including (without limitation) the Transport Charges Method of Payment code.
- Ensure that the data submitted reflects the lowest available level of the underlying transport documents (Bill of Lading, Air Waybill or CMR).
The omission of a mandatory field, or the entry of a value known by the declarant to be inaccurate, may be treated by HMRC as deliberate non-compliance and may give rise to enforcement action under the repercussion phase of HMRC’s compliance regime.
3. The Complete Data Set
The table below sets out each ENS data element applicable to the S&S GB service. Field-length notation follows standard customs convention: ‘a’ denotes alpha characters; ‘n’ denotes numeric characters; ‘an’ denotes alphanumeric characters; ‘..’ denotes ‘up to’. Header-level fields apply to the declaration as a whole. Item-level fields apply to each individual goods line. Certain fields apply at both levels.
| Data Element | Level | Format | Mode | Notes and Compliance Requirements |
| Local Reference Number (LRN) | Header | an..22 | All | A unique alphanumeric reference assigned by the declarant. The reference is used by HMRC to identify the declaration in the event of subsequent enquiries. Where an amendment is being lodged, the Movement Reference Number (MRN) of the original declaration shall be entered in this field. |
| Total number of items | Header | n..5 | All | The total number of goods items declared within the Entry Summary Declaration. |
| Commercial reference number | Header / Item | an..70 | All | Optional. To be completed where additional commercial reference numbers exist that assist in identifying the consignment. |
| Produced documents and certificates (transport document number) | Header / Item | Type an..4 + Reference an..35 | All | The relevant code identifying the type of transport document, followed by the document’s identification number. Acceptable documents include the Bill of Lading, Air Waybill and CMR. Where the party lodging the declaration is not the carrier, the carrier’s transport document number shall also be provided. |
| Consignor | Header / Item | EORI / Address | All | The party consigning the goods, as stipulated at the lowest level of the Bill of Lading, Air Waybill or CMR. The EORI number shall be provided where held. Where multiple consignors exist, each shall be declared at item level. Where a GB EORI is provided, the name and address are optional. Where an EU EORI is provided, the name and address are mandatory and shall be provided in the prescribed format: Name / Building Number / Street / Town / Region / Postcode / Country. |
| Person lodging the summary declaration | Header / Item | EORI | All | The EORI number of the party physically lodging the Entry Summary Declaration. |
| Consignee | Header / Item | EORI / Address | All | The recipient of the goods, as stipulated at the lowest level of the Bill of Lading, Air Waybill or CMR. The EORI number shall be provided where held. Where multiple consignees exist, each shall be declared at item level. Where a GB EORI is provided, the name and address are optional. Where an EU EORI is provided, the name and address are mandatory. |
| Carrier | Header / Item | EORI / Address | All | Required where the carrier is not the party lodging the declaration. The lodging party shall hold the carrier’s knowledge and consent prior to submission. Where a GB EORI is provided, the name and address are optional. Where an EU EORI is provided, the name and address are mandatory. |
| Notify Party | Header / Item | EORI / Address | All | Mandatory where goods are carried under a negotiable Bill of Lading ‘to order blank endorsed’, in conjunction with special mention code 10600. Generally required for unaccompanied movements. Shall not be used where both the true consignor and true consignee are available. The EORI number takes precedence; address details shall follow the prescribed format. |
| Country(ies) of routing | Header | a2 (per country) | All | The countries through which the goods are routed between the country of original departure and the country of final destination, declared in chronological order, including both endpoints. |
| Mode of transport at the border | Header / Item | n1 | All | The code corresponding to the active means of transport: 1 Maritime; 2 Rail; 3 Road; 4 Air; 8 Inland water transport; 10 Roll-on roll-off — accompanied; 11 Roll-on roll-off — unaccompanied. |
| Identity of means of transport crossing the border | Header | an..27 | All (excluding Air) | Maritime: the IMO ship identification number. Accompanied roll-on roll-off: the Vehicle Registration Number, followed by a single space, followed by the registered trailer number (for example, AB12CDE FG34HIJ). Unaccompanied roll-on roll-off: the IMO ship identification number. Rail: the wagon number. No spaces, hyphens or other special characters shall be entered, save for the single space separator required on accompanied roll-on roll-off. |
| Nationality of active means of transport crossing the border | Header | a..2 | All | The country code denoting the nationality of the active means of transport. |
| Conveyance reference number | Header | an..35 | Air, Sea | Identification of the journey of the means of transport (voyage, flight or trip number). Air: the IATA carrier code (an3) plus flight number (n4) plus optional suffix (a1), entered without separators. Sea: where the first four characters consist of ‘XFER’ in uppercase, they shall be followed by the lorry registration plate number with no separator. Not applicable to roll-on roll-off; declarants in that mode may provide the intended ferry company name where known. |
| Customs Office of First Entry | Header | an..8 | All | Identification of the customs office of first entry into the United Kingdom. The first two characters denote the country code; the following six characters denote the office code. The applicable codes for principal points of entry are GB000040 (Dover (OTS) Freight clearance) and GB000060 (Folkestone Eurotunnel Freight). |
| Expected date and time of arrival at first place of arrival | Header | n..12 (YYYYMMDDHHMM) | All | Local time of the first place of arrival, expressed as Greenwich Mean Time. For Channel Tunnel movements, the value shall reflect arrival at the Eurotunnel terminal in Coquelles, France. For sea, accompanied roll-on roll-off and unaccompanied roll-on roll-off movements, the value shall reflect arrival at the first port. The same value shall appear on every Entry Summary Declaration lodged in respect of the same conveyance, irrespective of the lodging party. Representatives shall obtain this information from the carrier. An amendment shall be lodged where the expected time of arrival diverges materially from actual arrival. |
| Place of loading | Header / Item | an..35 | All | Country code (a2) followed by the name of the seaport, airport, freight terminal, rail station or other place of loading. For unaccompanied movements, this is the port of departure. For accompanied roll-on roll-off and Channel Tunnel road movements, this is the freight terminal, warehouse or other place at which the goods were loaded onto the active means of transport, accompanied by the postcode. |
| Place of unloading | Header / Item | an..35 | All | Country code (a2) followed by the name of the seaport, airport, freight terminal, rail station or other place of unloading. For unaccompanied movements, this is the port of arrival. For accompanied roll-on roll-off and Channel Tunnel road movements, this is the freight terminal, warehouse or other place at which the goods will be unloaded, accompanied by the postcode. |
| Goods description | Item | an..280 | All | A plain language description, in English, of sufficient precision to enable customs to identify the goods without reference to other documents. Generic terms including ‘consolidated’, ‘general cargo’, ‘parts’ and ‘miscellaneous’ shall not be used. The tariff chapter heading shall not be substituted for a plain language description. |
| Kind of packages | Item | an..2 | All | The package type code as set out in the Kinds of Package code list. |
| Total number of packages | Header | n..7 | All | The aggregate of all ‘Number of packages’ values, all ‘Number of pieces’ values, and a value of one for each declared bulk line. |
| Number of packages | Item | n..5 | All | The number of individually packaged items that cannot be divided without first undoing the packing. Not required where the goods are in bulk. |
| Number of pieces | Item | n..5 | All | The number of individual unpackaged pieces. |
| Shipping marks and numbers (Marks and numbers of packages) | Header / Item | an..140 | All | A free-form description of the marks and numbers appearing on transport units or packages, sufficient to enable identification of each individual package. Required for all packaged goods. Not required where goods are loose within a transport container, in which case the container number shall be provided in the dedicated field. |
| Container number | Header / Item | an..17 | All | The unique container or trailer identifier, entered without spaces or special characters. Required for maritime containers, Channel Tunnel road movements, accompanied roll-on roll-off and unaccompanied roll-on roll-off. Where a container is moved on a trailer, the container number shall take precedence over the trailer number. Where multiple consignments share a container, marks and numbers shall additionally be provided to assist in identification of the relevant cargo. |
| Goods item number | Item | n..5 | All | The sequential number of the item within the declaration. |
| Commodity code | Item | an..8 | All | Up to eight digits. The first four digits of an eight-digit code are acceptable for Entry Summary Declaration purposes. Not required where a goods description has been provided. |
| Gross mass (kg) | Header / Item | n..11,3 | All | The weight of the goods, including packaging but excluding the carrier’s equipment. Up to eleven digits, with up to three decimal places. Shall be provided at both header and item level. |
| UN Dangerous Goods code | Item | n4 | All | The United Nations Dangerous Goods Identifier (UNDG), where applicable. Reference shall be made to Volume 1 of the UN Recommendations on the Transport of Dangerous Goods. |
| Seal number | Header / Item | an..20 | All | The identification numbers of any seals affixed to the transport equipment. Where no seal is affixed, the field shall be completed with the literal text ‘No Seal’. |
| Transport charges method of payment | Header / Item | a1 | All | Mandatory. The code specifying the method by which the carrier is paid for the transport of goods across the United Kingdom border. Permitted codes: A (cash); B (credit card); C (cheque); D (other); H (electronic credit transfer); Y (account holder with the carrier); Z (not pre-paid). Where a third party lodges the declaration on behalf of the carrier, the third party shall obtain the correct code from the carrier prior to submission. |
| Specific circumstance indicator | Header | a1 | All | Permitted codes: A (postal and express consignments); C (road mode of transport); D (rail mode of transport); E (Authorised Economic Operator). |
| Special mentions — additional information coded | — | an..5 | All | Codes drawn from the Additional Information code list, including 10600 (Negotiable Bill of Lading ‘to order blank endorsed’). |
| Declaration date and time | Header (system) | n.12 (YYYYMMDDHHMM) | All | The date and time at which the declaration was issued and authenticated. Provided by the trader’s system. Expressed as Greenwich Mean Time. |
| Declaration place | Header | an..35 | All | Free text describing the location at which the declaration was completed. |
| Signature / Authentication | Header (system) | — | All | Provided by the declarant’s system. |
Further compliance guidance is available to download from:
4. Principal Code Lists
4.1 Mode of Transport at the Border
| Code | Mode of Transport at the Border |
| 1 | Maritime |
| 2 | Rail |
| 3 | Road (including Channel Tunnel — Le Shuttle service) |
| 4 | Air |
| 8 | Inland water transport |
| 10 | Roll-on roll-off — accompanied |
| 11 | Roll-on roll-off — unaccompanied |
4.2 Transport Charges — Method of Payment
This is a mandatory field and is currently the subject of focused HMRC compliance activity. The field shall be completed with the code specifying the method by which charges levied by the operator of the active transport at the United Kingdom border are settled with the carrier.
| Code | Method of Payment |
| A | Payment in cash |
| B | Payment by credit card |
| C | Payment by cheque |
| D | Other |
| H | Electronic credit transfer |
| Y | Account holder with the carrier |
| Z | Not pre-paid |
4.3 Specific Circumstance Indicator
- A — Postal and express consignments.
- C — Road mode of transport.
- D — Rail mode of transport.
- E — Authorised Economic Operator.
4.4 Special Mentions — Additional Information Codes
- 100 — Simplified authorisation.
- 10600 — Negotiable Bill of Lading ‘to order blank endorsed’.
- 30300 — Export identification.
- 30600 — Exit Summary Declaration: negotiable Bills of Lading ‘to order blank endorsed’ where consignee particulars are not known.
- DG0 / DG1 / DG2 — Export subject to restriction; export subject to duties; export.
5. Recurring Points of Non-Compliance
HMRC has identified the following matters as recurring causes of poor data quality. Each carries a material risk of delay, examination or formal compliance action.
5.1 Identity of Means of Transport
In respect of accompanied roll-on roll-off and Channel Tunnel road movements, the Vehicle Registration Number shall be provided. In respect of unaccompanied roll-on roll-off and maritime movements, the IMO ship identification number shall be provided. The field shall be completed without spaces, hyphens or any other special characters, save for a single space separating the registration number from the trailer number on accompanied roll-on roll-off movements (for example, AB12CDE FG34HIJ).
5.2 Container Number
This field shall be completed wherever containers or trailers are moved. Where a container is moved on a trailer, the container number shall take precedence over the trailer number. Trailer numbers, where used, shall be the number registered with the relevant national authority. Where multiple consignments share a single container, the Shipping Marks and Numbers field shall additionally be completed in order to assist in the identification of individual cargoes.
5.3 Customs Office of First Entry
The eight-character UK office code applicable to the point of first entry shall be entered. For movements through Dover, the applicable code is GB000040 (Dover (OTS) Freight clearance). For movements through the Channel Tunnel, the applicable code is GB000060 (Folkestone Eurotunnel Freight).
5.4 Expected Date and Time of Arrival
The value shall be expressed in Greenwich Mean Time and formatted as YYYYMMDDHHMM. In respect of Channel Tunnel movements, the value shall reflect arrival at the Eurotunnel terminal in Coquelles, France, and not arrival at Folkestone. In respect of sea, accompanied roll-on roll-off and unaccompanied roll-on roll-off movements, the value shall reflect arrival at the first port. The same value shall appear on every declaration lodged in respect of the same conveyance, irrespective of the identity of the lodging party; representatives shall obtain the value from the carrier. Where the expected time of arrival diverges materially from the actual arrival time, an amendment shall be lodged.
5.5 Place of Loading and Place of Unloading
In respect of unaccompanied movements, the place of loading or unloading is, respectively, the port of departure or arrival. In respect of accompanied roll-on roll-off and Channel Tunnel road movements, the place of loading or unloading is the freight terminal, warehouse or other physical location at which the goods were loaded onto, or will be unloaded from, the active means of transport. The country code, location name and postcode shall each be provided.
5.6 Goods Description
The description shall be in English, expressed in plain language, and of sufficient precision to enable customs to identify the goods without reference to further documents. Generic terms including ‘consolidated’, ‘general cargo’, ‘parts’ and ‘miscellaneous’ shall not be used. The tariff chapter heading shall not be substituted for a plain language description.
5.7 Consignor and Consignee
The true consignor and consignee, as identified at the lowest level of the Bill of Lading, Air Waybill or CMR, shall be declared in all cases where known. Where multiple parties exist, each shall be declared at item level. Master-level information shall not be substituted where house-level information is or should be available. Where a GB EORI is provided, the name and address are optional. Where an EU EORI is provided, the name and address are mandatory.
5.8 Notify Party
The Notify Party shall be declared where the goods are carried under a negotiable Bill of Lading ‘to order blank endorsed’, in conjunction with special mention code 10600. As a general principle, a Notify Party is to be expected on unaccompanied movements and is less commonly required on accompanied movements. The field shall not be used where both the true consignor and the true consignee are available. The EORI takes precedence; address details shall follow the prescribed format of Name / Building Number / Street / Town / Region / Postcode / Country.
5.9 Seal Numbers
The identification numbers of any seals affixed to the transport equipment shall be provided. Where no seal is affixed, the field shall be completed with the literal text ‘No Seal’. A blank field shall not be regarded as equivalent to a positive declaration that no seal is affixed.
5.10 Transport Charges Method of Payment
This field is mandatory and is the subject of current HMRC compliance focus. The correct code shall be selected from the table at section 4.2. Where a third party lodges the declaration, that party shall obtain the correct code from the carrier prior to submission. The omission of this field, or the entry of a code known by the declarant to be inaccurate, may be treated by HMRC as deliberate non-compliance.
6. Pre-Submission Checklist
Prior to transmission, the declarant shall verify that:
- Each mandatory header-level field has been completed.
- Each goods item bears its own description, package count, marks and numbers (or container number) and gross mass.
- All identifiers (LRN, container number, IMO number, Vehicle Registration Number) are free of extraneous spaces and special characters.
- All times are expressed in Greenwich Mean Time and formatted as YYYYMMDDHHMM.
- EORI numbers have been provided where held, and address details follow the prescribed format where required.
- The Mode of Transport, Customs Office of First Entry and Expected Time of Arrival are mutually consistent.
- The Transport Charges Method of Payment code has been confirmed with the carrier.
- Goods descriptions are expressed in plain English and are free of generic terms.
- Where the consignment moves under a negotiable Bill of Lading ‘to order blank endorsed’, special mention code 10600 has been entered and a Notify Party has been declared.
7. Amendments
Where any element of a submitted Entry Summary Declaration becomes incorrect — most commonly the expected time of arrival, the identity of the carrier or the means of transport — an amendment shall be lodged. Amendments shall reference the Movement Reference Number (MRN) of the original declaration in the LRN field; a new reference shall not be issued.
Amendments lodged after the goods have arrived in the customs territory may not be accepted by HMRC. Declarants shall therefore submit amendments without undue delay following identification of the relevant change.
8. References and Authoritative Sources
This guidance reflects the data element specification published by HM Revenue and Customs in respect of the Safety and Security GB service, together with the associated published data quality guidance. The authoritative source remains the guidance published by HMRC on GOV.UK in relation to the making of an Entry Summary Declaration, including the appendix entitled ‘Entry Summary Declaration data elements for the S&S GB service’.
This document is intended for client use as a working reference. Where its contents conflict with the guidance published by HMRC and in force at the date of submission, the published HMRC guidance shall prevail.
