RSM Poland


ICS2 – New instrument for EU customs authorities

In accordance with the European Commission’s Communication on EU strategy and action plan for customs risk management, on 15 March 2021 the European Union is launching a new EU customs pre-arrival security and safety programme, the so-called ICS2 (ImportControlSystem2). The programme will be launched to strengthen the protection of the internal market and EU citizens. ICS2 will replace the ICS programme.

The aim of ICS2 is to accelerate and facilitate the cross-border clearance. Businesses will be obliged to provide information on goods entering EU prior to their arrival. This system will be used by EU customs authorities in the following cases:

  • submission of Entry Summary Declarations (ENS) to customs authorities;
  • security risk assessment carried out by customs authorities;
  • arrival of means of transport in EU;
  • declaring goods to customs authorities and
  • customs controls, if required.

New Entry Summary Declaration

ICS2 will mostly affect the reporting obligations of businesses. Business operators will be obliged to submit the new Entry Summary Declaration – ENS. It is crucial that the transport information will have to be provided prior to the loading. Customs authorities will use this information to carry out security and safety risk assessment.

Not that much into finance and taxes but overwhelmed by documents you’re not sure how to read?

Moreover, customs authorities will reduce the number of controls of cargo that poses no threat to the EU internal market.

ICS2 implementation stages

The launch of ICS2 will directly affect all economic operators involved in handling, shipping and transporting express or postal cargo, and indirectly also manufacturers, exporters and individuals from outside the EU wishing to send goods to or through the EU. Thus, the competent authorities have decided that ICS2 will become operational in three releases:

  • 15 March 2021 – air express and postal air consignments (Entry Summery Declarations provided prior to loading and minimum data requirements);
  • 1 March 2023 – other air consignments;
  • 1 March 2024 – road, rail and maritime consignments.

How can I prepare for ICS2?

Business have little time to adapt their processes to the new reality. Thus, we recommend you to take steps to adjust IT systems and provide training and support to your staff.

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Should you have any questions or wish to discuss the topic further, we encourage you to contact our expert, Daniel WIĘCKOWSKI:

tel. +48 61 8515 766

fax +48 61 8515 786