When a package containing goods is shipped outside or into the EU, economic operators such as postal operators or couriers ("carriers") must manage customs clearance under the Union Customs Code (UCC).

Carriers are responsible for completing and presenting customs documentation, ensuring clearance, and passing on relevant duties and VAT payments to customs authorities.

With the increase of e-commerce, carriers and customs authorities face an increasing burden from the tasks associated with customs clearance and controls.

The European Union introduced the Import Control System 2 (ICS2) to enhance security within the single market and to protect citizens from safety and security threats.

ICS2 collects safety and security data on all goods entering the EU prior to their arrival (i.e. goods falling under the importation regime) through an electronic entry summary declaration (ENS).

As of 3 June 2024, economic operators carrying goods by any means of transport (by sea, inland waterway, road or rail) must submit a complete ENS dataset to ICS2. This includes:

• the six-digit harmonised system (HS) code that identifies the nature of the goods;
• the economic operator's registration and identification number (EORI), which is used for all customs procedures exchanges with the customs administrations; and
• information on the buyer and seller, as well as the final destination inside the EU.

The implementation phase took place over three different stages, depending on the type of player and the mode of transport, starting in March 2021 and ending on 3 June 2024.

Our latest Tracker provides a 360° analysis of the UCC.

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