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Whose Responsibility Is It to Submit an S&S GB Declaration?

By ENS Adviser in s&s gb ens —

The haulier (carrier) is legally responsible for submitting a GB ENS, but a third party can do it—with the carrier’s consent.

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 declaration
  • For unaccompanied RoRo, the ferry operator is responsible for submitting the declaration

Who Else Can Submit a GB ENS Declaration?

An entry summary declaration can be submitted by a third party on behalf of the carrier. However, a third party cannot file the declaration without the knowledge and consent of the carrier. The carrier retains the legal responsibility to ensure the declaration is submitted on time.

Arranging for a Third Party to File

Commercial terms and conditions can outline the arrangements for a third party to file on the carrier's behalf. This could involve amending an existing contract or creating a new one. The contract should:

  • Explicitly grant consent for the third party to file on the carrier's behalf.
  • Specify how this consent will be evidenced.
  • Include the terms of the arrangement, such as submission timelines, shipments covered, and the duration of the filing agreement.

Assumptions by Customs Authorities

Unless evidence suggests otherwise, customs authorities may assume:

  1. The carrier has given consent for the third party to file under a contractual arrangement.
  2. The third party filing the declaration has done so with the carrier’s knowledge and consent.

Responsibilities

  • The carrier remains legally responsible for ensuring the declaration is submitted.
  • The third party submitting the declaration is responsible for ensuring the information provided is accurate.

If you still have questions, feel free to leave a comment. I’ll do my best to answer them.