From 1 January 2026, tougher EU border security rules will apply to all goods moving from the UK into the EU. Every shipment will need an Entry Summary Declaration (ENS) submitted in advance. Failure to comply could result in delays at the border or goods being turned away altogether.

Import Control System 2 (ICS2): What’s changing?

The EU’s Import Control System 2 (ICS2) will become fully mandatory at the start of 2026. Under this system, each individual consignment carried on a vehicle entering the EU must be covered by its own ENS. Carriers must lodge the ENS at least one hour before arrival in the EU. This gives customs authorities time to carry out security and safety risk assessments. Shipments that arrive without a valid ENS may be held, delayed, or refused entry.

Implications for shippers

While the legal responsibility for submitting the ENS sits with the carrier, shippers will play a crucial role. Carriers will rely on shippers to provide accurate and complete information so declarations can be submitted on time and without errors.

To meet the new requirements, shippers should be prepared to supply:

• Full name and address of the shipper and consignee

• Consignee EORI number

• Buyer and seller details (if different from shipper/consignee)

• A clear and precise commercial description of the goods

• The first six digits of the commodity (HS) code

ICS2 also introduces the concept of “stop words.” Generic descriptions such as auto parts, stationery, or machinery are likely to be rejected automatically. Descriptions must be specific and accurate.

New French smart border requirement: ELOs

Also from 1 January 2026, logistics operators moving goods across the UK–EU border via France will need the ability to create and use ELOs (Enveloppes Logistiques Obligatoires).

An ELO acts as a digital port pass, combining all required customs and safety data into a single scannable barcode. Drivers will present this barcode at major RoRo ports including Calais, Dunkirk, and Le Havre, as well as at the Channel Tunnel terminal. Once scanned, French customs authorities can instantly access pre-cleared information, helping to speed up processing and reduce congestion at the border.

Need support?

If you have questions about the upcoming changes or need assistance preparing for the new documentation requirements, please contact your Unique Forwarding team, who will be happy to help.