Updated: 5th December 2025

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Introduction

The Import Control System 2 (ICS2) is the EU’s modernised digital platform for advance cargo information and safety & security reporting. ICS2 replaces the previous ICS system and is mandatory for all goods entering the EU, including Ireland, via air, sea, road, and rail.

This guide explains ICS2, its implementation, key processes, exemptions, and what importers need to do to ensure compliance with Irish and EU customs regulations.

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What is ICS2?

ICS2 is the European Union’s digital system for receiving advance safety and security information on goods before they enter the EU customs territory. Its main objectives are to:

• Facilitate secure and compliant imports into the EU.
• Enable customs authorities to perform risk assessments prior to arrival.
• Improve transparency and traceability of shipments for both importers and authorities.

ICS2 requires the submission of an Entry Summary Declaration (ENS) for most imports, providing detailed information about the shipment, the parties involved, and the goods themselves.

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Key Dates for ICS2 Implementation

• Full mandatory implementation: 1 September 2025 for all modes of transport (air, maritime, road, rail).
• Transition windows: Some temporary derogations applied earlier in 2024 for maritime and inland waterways.
• Effective compliance: From 1 September 2025, ENS submission via ICS2 is compulsory for all importers.

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Impact on Trade

ICS2 introduces several important changes for importers:

• Advance Data Requirements: All shipments must include detailed ENS information, including HS codes, consignee and consignor details, EORI numbers, and goods descriptions.
• Pre-Arrival Submission: ENS must be lodged before goods arrive at the EU border or before loading for air/sea shipments.
• Multiple-Filing Options: ICS2 allows different parties (carrier, freight forwarder, customs broker) to submit portions of the ENS under coordinated procedures.
• Increased Compliance Requirements: Inaccurate or incomplete ENS submissions may result in cargo holds, delays, fines, or rejected entries.

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Exemptions and Special Considerations

Certain low-value or specific shipments may have limited exemptions, but most commercial consignments must comply fully with ICS2. Importers should note:

• Postal and express consignments may be partially exempt if sufficient data is available.
• Goods subject to prohibitions, restrictions, or special licensing still require full ENS submission.
• Coordination with carriers and customs brokers is crucial to avoid compliance issues.

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Benefits of ICS2

• Enhanced Security: Helps prevent the entry of high-risk goods.
• Faster Clearance for Compliant Shipments: Low-risk consignments benefit from smoother release at the border.
• Transparency: Importers and brokers gain real-time visibility of shipments.
• Improved Data Accuracy: Advanced checks reduce errors and ensure accurate reporting.

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How to Comply with ICS2

Importers in Ireland must:

• Ensure all shipments entering the EU are supported by an ENS submitted via ICS2.
• Provide accurate HS codes, consignee/consignor details, EORI numbers, and full goods descriptions.
• Maintain clear responsibilities with carriers, freight forwarders, or brokers for multiple-filing scenarios.
• Use approved digital systems or work with a customs broker like Beagans Limited to guarantee timely and compliant submissions.

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Conclusion

ICS2 is transforming import procedures into the EU by requiring detailed pre-arrival safety and security information. Compliance is mandatory for virtually all imports, and errors can lead to delays, penalties, and supply chain disruption.

By understanding ICS2 and working with an experienced customs broker like Beagans Limited, importers can ensure accurate ENS submissions, smooth customs clearance, and uninterrupted supply chain operations.