I have read the information reproduced below that has been issued by HM Revenue & Customs (HMRC) and wonder if the safety and security declarations referred to are part of the standard customs declaration (Single Administrative Document (SAD)) or separate? Even though it refers to carriers, presumably they must be part of the SAD and therefore be completed by the customs agents, but I also understand that for sea freight shipments the shipping lines carriers’ complete.

Particularly in terms of our preparation for Brexit, how will this affect the supply chain (hauliers/brokers/forwarders). Any guidance would be appreciated.

Carriers moving goods between the UK and the EU — Safety and Security Declarations

After the UK leaves the EU, in the event of a ‘no deal’ scenario, carriers (for example, hauliers and train, vessel or aircraft operators) will need to make a safety and security declaration for goods moving between the UK and EU. There are two types of safety and security declarations: an Exit Summary Declaration (EXS) and an Entry Summary Declaration (ENS).

A carrier is generally required to submit an EXS to the customs authority of the country from which the consignment is being exported. For consignments exported from the UK the EXS generally forms part of the export declaration (a customs declaration).

A carrier is required to submit an ENS to the customs authority of the country that the consignment is entering.

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