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Presentation of goods to customs

Before the goods arrive in the UK¹ from a third country, the carrier² must make an entry summary declaration (ENS) (also known as a safety and security declaration). From 1 January 2021, an ENS is also required in respect of goods moving from Great Britain to Northern Ireland³. An ENS is not required in respect of goods imported in to the UK from the EU and certain other countries for the period from 1 January 2021 to 31 December 2021⁴. An entry summary declaration does not need to be made for goods imported from the EU and other territories from which a declaration was not required before 1 January 2021. Goods must be presented to Customs on import and a Customs declaration in respect of the goods must be made before the end of the period of 90 days beginning with the day on which the goods are so presented⁵. During the initial 90 day period, the goods may be declared for temporary