On Oct. 21, NLD Tax said mandatory ENS for exports to UK postponed.
NLD Tax said mandatory ENS for exports to UK was postponed to Jan. 31, 2025.
Follows UK GVT Mar. 2021 updated guide to how EU border will work in Brexit #88170.
Overview
Exporters of goods to UK must submit Entry Summary Declaration (ENS) from Jan. 31, 2025 and do this before the goods arrive in the UK.
UK initially planned to introduce ENS on Oct. 31, 2024 but the deadline has expired.
No changes to complying with declaration procedure in EU for goods transported to UK.
ENS and other measures are part of UK's Border Target Operating Model (BTOM).
E.g. BTOM requires certificate for exports to UK for large group of animal and plant products from Jan. 31, 2024, physical check on these products from Apr. 30, 2024.
More on ENS announcement on pages 29, 99, 100 Border Target Operating Model document; more information on GOV.UK website.