ICS2: Pre-Arrival Data Requirements for EU-Bound Goods
Quick answer
ICS2 requires economic operators to submit detailed pre-arrival data on goods destined for the European Union to enable safety and security risk analysis before goods enter the EU customs territory [1]. This obligation applies to all carriers and traders involved in importing goods into the EU single market.
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- ICS2 applies to all goods entering the EU customs territory, including express consignments and multimodal transport [1:1].
- Pre-arrival data must include detailed commodity, packaging, transport, and document information as specified in the Union Customs Code and its delegated regulations [2][1:2].
- Deadlines for ICS2 data submission are set to ensure customs authorities receive information well before goods arrive at the EU border [3].
- Simplified declarations and authorisations may reduce data requirements for eligible operators [1:3][4].
- Non-compliance with ICS2 data requirements can lead to delays, penalties, or refusal of entry of goods into the EU [1:4].
Who is Affected by ICS2?
ICS2, or the Import Control System 2, applies to all economic operators involved in the importation of goods into the EU customs territory. This includes carriers, freight forwarders, customs brokers, and traders responsible for submitting pre-arrival safety and security data to the customs authorities of the relevant Member State [1:5].
Specifically, ICS2 covers goods transported by all modes, including air, sea, road, and rail. Operators handling express consignments—defined as individual items transported via expedited services with tracking and time-definite delivery—are also subject to ICS2 requirements [1:6]. Multimodal transport operations fall within the scope unless otherwise specified [1:7].
The obligation to provide ICS2 data is linked to the customs declaration process and the Union Customs Code (UCC), which governs customs procedures in the EU single market. All operators must have a valid Economic Operators Registration and Identification (EORI) number to submit ICS2 declarations [1:8].
Key Data Elements for Safety and Security Filings
ICS2 requires the submission of a comprehensive set of data elements to enable customs authorities to perform risk assessments before goods enter the EU. These data elements are detailed in Commission Delegated Regulation (EU) 2015/2446 and its annexes, which supplement the Union Customs Code [2:1][1:9].
Key data elements include:
- Commodity Code: The Combined Nomenclature (CN) code corresponding to the goods, with at least four digits, and up to eight digits where applicable, must be provided to identify the goods precisely [2:2].
- Type and Number of Packages: The code specifying the type of package and the total number of packages based on the smallest external packing unit must be declared. This excludes goods transported in bulk [2:3].
- Shipping Marks: Descriptions of marks and numbers on transport units or packages, or alternatively the container number or Unique Consignment Reference (UCR), must be provided where applicable [2:4].
- UN Dangerous Goods Code and CUS Code: For dangerous goods, the United Nations Dangerous Goods (UNDG) identifier must be included. The Customs Union and Statistics (CUS) code may be provided voluntarily or when required for chemical substances [2:5].
- Additional Information and References: This includes references to previous declarations, authorisations, transport documents, and certificates supporting the customs declaration [5][1:10].
All data must be accurate and sufficiently detailed to allow customs authorities to identify and assess the goods for safety and security risks [2:6].
Understanding Specific Data Requirements for Goods
The data requirements for ICS2 filings vary depending on the nature of the goods and the customs procedure applied. For example, goods placed under temporary storage or re-exported require references to previous declarations, including the Movement Reference Number (MRN) of the temporary storage declaration and item numbers for unambiguously identifying goods items [5:1].
The description of goods must be clear and precise, enabling customs to identify the goods without ambiguity [2:7]. Where applicable, the Harmonised System (HS) nomenclature code is used alongside the Combined Nomenclature code to classify goods [2:8].
For express consignments, a reduced set of data elements applies, focusing on key safety and security information to facilitate expedited processing [1:11]. However, this simplified data set does not affect the requirements for supplementary declarations or other customs procedures [1:12].
Transport-Related Data Obligations
ICS2 also mandates the submission of detailed transport-related data to support the pre-arrival risk assessment. These data elements include:
- Mode of Transport: The mode of transport at the border and expected modes during transit must be declared using relevant Union codes [4:1].
- Conveyance Reference Number: Identification numbers such as voyage, flight, or trip numbers must be provided to track the journey of the means of transport [6].
- Estimated and Actual Arrival Times: Scheduled and actual arrival dates and times at the first place of arrival in the EU customs territory must be declared [3:1].
- Container Information: Details on whether the consignment is containerised and container numbers where applicable [6:1].
This transport data supports customs authorities in monitoring the movement of goods and assessing potential risks associated with the means of transport [6:2].
Simplified Declarations and Authorisations
Certain operators may benefit from simplified declarations under Article 166 of the Union Customs Code, which allow for reduced data requirements in ICS2 filings. Member States may waive some data elements if the operator holds valid authorisations or if the information can be unambiguously derived from other data [1:13][4:2].
Simplified declarations typically include a reduced list of data elements, primarily those necessary for safety and security risk analysis [1:14]. Operators authorised for centralised clearance or other special procedures must provide references to their authorisation numbers in the ICS2 declarations [5:2].
It is important for operators to verify with the relevant national competent authority whether they qualify for simplified procedures and to ensure that all conditions for such authorisations are met [4:3].
Deadlines and Implementation Phases
ICS2 requires that pre-arrival data be submitted within specific timeframes to allow customs authorities to conduct risk assessments before goods enter the EU. The precise deadlines depend on the mode of transport and the type of goods.
For maritime and air transport, ICS2 data must be submitted well in advance of the goods’ arrival at the first EU port or airport of unloading [3:2]. For road and rail transport, data submission deadlines are set to ensure customs receive information before goods cross the external border [1:15].
The implementation of ICS2 has been phased, with different categories of goods and operators becoming subject to the system at different times. As of 11 October 2026, ICS2 remains in force and applies to all goods entering the EU customs territory unless amended or repealed [1:16].
Operators should consult the relevant national competent authority for precise deadlines applicable in their Member State and for updates on implementation phases.
Consequences of Non-Compliance
Failure to comply with ICS2 pre-arrival data requirements can result in significant operational and legal consequences for EU-bound goods. Customs authorities may delay the release of goods, impose penalties, or in severe cases, refuse entry to consignments lacking the required data [1:17].
Delays caused by incomplete or inaccurate ICS2 filings can disrupt supply chains and increase costs for importers and carriers. Moreover, non-compliance may trigger additional inspections or audits by customs authorities, further impacting business operations [1:18].
To avoid these risks, operators must ensure that all ICS2 data submissions are complete, accurate, and timely. Maintaining up-to-date knowledge of ICS2 obligations and coordinating with customs brokers and carriers is essential for compliance.
Next steps
- Confirm the commodity code (Combined Nomenclature) for each item in your EU-bound shipments to ensure precise product identification.
- Gather and verify all required data elements for ICS2, including packaging details, transport information, and document references.
- Submit ICS2 pre-arrival declarations within the deadlines applicable to your mode of transport and Member State.
- Check eligibility for simplified declarations or authorisations to reduce data submission burdens where possible.
- Coordinate with your customs broker or the relevant national competent authority to confirm compliance and address any data submission issues promptly.
FAQ
What is ICS2 filing and how does it work in shipping?
ICS2 filing is the submission of pre-arrival safety and security data for goods destined for the EU customs territory. It enables customs authorities to perform risk assessments before goods enter the EU, requiring detailed information on goods, packaging, transport, and supporting documents [1:19].
How to apply for ICS2?
Operators must submit ICS2 data electronically via the customs systems of the relevant Member State using their EORI number. Depending on the Member State, this may involve integration with customs declaration systems or specific ICS2 portals. Eligibility for simplified procedures should be checked with the national competent authority [1:20][4:4].
When did ICS2 start?
ICS2 has been implemented in phases, with full enforcement applying as of 11 October 2026. It remains in force unless amended or repealed by subsequent regulations [1:21].
What does ICS2 stand for?
ICS2 stands for Import Control System 2, the EU’s electronic system for the pre-arrival submission of safety and security data for goods entering the EU customs territory [1:22].
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