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Last updated on October 30, 2026

If you import goods into the EU, the digital import declaration is now unavoidable. With the Import Control System 2 (ICS2), the key data for a consignment must be available electronically to customs before the goods arrive. This article explains what that changes for your import declaration, who has to provide which data and what you should actually do when shipping.

Import declaration and ICS2: two things that are often confused

The import declaration, also known as the declaration of import, is the statement with which you declare goods for release into free circulation in the EU. ICS2 is something different: a security and risk system. It requires advance information on every consignment, such as the Entry Summary Declaration (ENS) with transport data and a description of the goods. The aim is for customs to identify suspicious consignments before they arrive.

ICS2 therefore does not replace the import declaration for release into free circulation. It comes on top of it, which is exactly why a clean data set at the booking stage is worth the effort.

Why customs want the data earlier

Customs volumes have grown sharply in recent years, driven largely by e-commerce. With data available early, customs can steer its work more precisely:

  • Dangerous or unusual consignments can be checked before arrival.
  • Incorrect or missing details can be corrected before a customs inspection, not afterwards.
  • The description of the goods is the basis for customs authorities and any physical inspection.

Where ICS2 applies today

ICS2 was introduced in stages. Air transport came first. Sea freight and inland waterways followed from June 2024, road and rail from April 2025. Since 1 September 2025, the obligation applies to all modes of transport. Individual EU Member States had transitional periods. Whether and for how long these applied to your route is best confirmed with your carrier.

Who has to provide the data?

The legal obligation to lodge the ENS rests with the carrier. As the shipper, however, you must actively provide the necessary information or supply it on request. Often this is what decides whether a consignment clears without delay.

Good preparation mainly concerns the description of the goods, which requires a correct tariff code (HS code). The HS code finder shows you how to determine it.

Import customs clearance: what to have ready in advance

In principle, the obligation lies with the carrier of the goods. Consignors must provide the required information to the carrier actively or on request.

To get your import declaration through on the first attempt, the following details should be complete:

  • EORI number of shipper and consignee. Without a valid EORI, customs will reject the declaration.
  • Value of the goods, an exact description of the goods and the HS code
  • Invoice showing the value and origin of the goods. Where there is no commercial invoice, a proforma invoice serves as the basis.
  • Further documents depending on the goods and the country of destination

The customs documents overview shows which papers you need in practice.

What LetMeShip takes care of when you book

We send the digital shipping documents to our carrier partners at the point of booking. The changeover for DHL, FedEx and UPS is complete. In the booking process, this means:

  • Customs-relevant mandatory fields are requested before you book.
  • Orders can be saved and completed later.
  • EAD can be created directly via LetMeShip.
  • Customs invoices are created automatically.
  • Missing or incorrect details are flagged as you enter them, not only at the carrier.

Data and documents then flow directly to carriers and customs, and everything is in one place. If you have questions, your personal account manager or our customer service team can help by phone or email.

You will find all questions on customs and imports in the customs hub.

FAQ

Questions and answers about shipping

Do I need both ICS2 and an import declaration?

Yes, in most cases. ICS2 provides the security data in advance. The import declaration for release into free circulation is separate.

Who is liable if the data is missing?

The ENS obligation rests with the carrier, but the data comes from you. Providing complete details avoids queries and delays.

Is there a standard import declaration form?

There is no single form that fits every shipment. The data requirements are the same whatever the format. Ask your carrier which form or filing route applies to your shipment.

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