The legal requirement to submit an entry summary declaration will remain with the operator of the active means of transport (haulier), referred to by HMRC as the carrier.
This means:
- For goods travelling by rail, the carrier is the rail freight operator
- For goods travelling by air, the carrier is the airline
- For goods travelling by maritime, the carrier is the shipping company
- For accompanied RoRo (roll-on roll-off), the haulage company is responsible for submitting the declaration
- For unaccompanied RoRo, the ferry operator is responsible for submitting the declaration
Who else can submit a GB ENS declaration?
An entry summary declaration can be submitted by a third party on behalf of the carrier. However, a third party cannot file the declaration without the knowledge and consent of the carrier. The carrier retains the legal responsibility to ensure the declaration is submitted on time.
Arranging for a third party to file
Commercial terms and conditions can outline the arrangements for a third party to file on the carrier's behalf. This could involve amending an existing contract or creating a new one. The contract should:
- Explicitly grant consent for the third party to file on the carrier's behalf.
- Specify how this consent will be evidenced.
- Include the terms of the arrangement, such as submission timelines, shipments covered, and the duration of the filing agreement.
Assumptions by customs authorities
Unless evidence suggests otherwise, customs authorities may assume:
- The carrier has given consent for the third party to file under a contractual arrangement.
- The third party filing the declaration has done so with the carrier's knowledge and consent.
Responsibilities
- The carrier remains legally responsible for ensuring the declaration is submitted.
- The third party submitting the declaration is responsible for ensuring the information provided is accurate.
Questions
Who is responsible for submitting a GB ENS?
The carrier, which is the operator of the active means of transport. For accompanied RoRo, that's the haulage company; for unaccompanied RoRo, it's the ferry operator.
Can a third party submit a GB ENS for the carrier?
Yes, but only with the carrier's knowledge and consent. The carrier keeps the legal responsibility for making sure the declaration is submitted on time.
Who is responsible for the accuracy of a GB ENS filed by a third party?
The third party submitting the declaration is responsible for making sure the information provided is accurate, while the carrier remains legally responsible for making sure it is submitted.
