This question comes up all the time, and the answer is: it depends. While there isn't explicit guidance in the legislation for GB ENS (also known as S&S GB) declarations, HMRC has confirmed that the rules align with those for EU ENS declarations:
If the movement is under a transport contract (for hire or reward), it needs an ENS.
What does this mean?
Even if the vehicle being transported is empty, an ENS is required if the movement is part of a transport contract. The key factor is whether the transport is happening under a paid arrangement, regardless of whether goods are being carried.
For example:
- If a haulier drives their own empty lorry back to the UK after delivering goods abroad, no ENS is needed.
- However, if a transport company is hired to move an empty truck from France to the UK for a logistics company, an Entry Summary Declaration will be required.
For step-by-step help, see How do you submit a GB ENS for an empty vehicle? and How to submit an ICS2 EU ENS for an empty vehicle.
Questions
Does an empty vehicle need an ENS?
It depends. If the empty vehicle is moving under a transport contract (for hire or reward), an ENS is required. If it is not, for example a haulier driving its own empty lorry back to the UK after a delivery abroad, no ENS is needed.
