The legal requirement to submit an Entry Summary declaration will remain with the operator of the active means of transport (haulier), referred to by HMRC  as the carrier. This means: For goods travelling by rail , the carrier is the rail freight operator For goods travelling by air , the carrier is the airline For goods travelling by maritime , the carrier is the shipping company For accompanied RoRo (Roll-on, Roll-off), the haulage company is responsible for submitting the

In a previous post , we discussed when an empty GB ENS is required. But when the need arises, how do you submit one? For an empty ENS declaration with a transport contract, the empty vehicle must be added to the declaration in the goods section. Here's how to complete the key fields: Consignor and Consignee  - Use the trailer owner's details. Goods Description  - Enter something like "Empty 32-tonne trailer." Gross Mass  - Provide the weight of the empty vehicle. Package Type

This question comes up all the time, and the answer is: it depends. While there isn’t explicit guidance in the legislation for GB ENS  (also known as S&S GB) declarations, HMRC has confirmed that the rules align with those for EU ENS declarations: If the movement is under a transport contract (for Hire or Reward), it needs an ENS. What does this mean? Even if the vehicle being transported is  empty , an ENS is required if the movement is part of a  transport contract . The ke