What Is ICS2? EU Customs Requirements Explained
General
Key takeaways
ICS2 is now mandatory for all transport modes: air, sea, inland waterway, road, and rail.
The rollout completed in phases, with the final phase, covering road and rail, finishing by June 2026.
Shipments require an Entry Summary Declaration (ENS) filed before arrival, replacing the original ICS system.
Missing HS code or EORI data can get a shipment held or rejected at the border.
By the end of 2026, ICS2 will support multiple parties filing partial ENS data for the same shipment.
ICS2 (Import Control System 2) is the European Union's customs pre-arrival security and safety program. It applies to all cargo entering the EU, Northern Ireland, Norway, and Switzerland, regardless of transport mode. Its purpose is to give customs authorities advance data on shipments so they can identify security risks before goods arrive at the border.
How ICS2 Rolled Out
ICS2 was introduced in phases rather than all at once. Release 1 covered postal and express low-value shipments. Release 2, which went live in March 2023, extended the requirement to air cargo. Release 3 completed the picture, bringing maritime, inland waterway, road, and rail shipments under the same framework, with full rollout finishing by June 2026.
With Release 3 complete, the temporary derogations that let some member states delay enforcement have ended. There is no remaining grace period. ICS1 is no longer accepted for shipments that fall under ICS2.
What ICS2 Requires
Under ICS2, the party responsible for a shipment must file a complete Entry Summary Declaration before the goods reach the EU external border. For air freight, this typically falls to the carrier or freight forwarder.
That party must provide the HS code and the consignee's EORI number on the Master Air Waybill, House Air Waybill, and the Air Cargo Manifest.
The HS code identifies what the goods are. The EORI number identifies the business receiving them, and is required for business-to-business shipments. Missing or incomplete data is one of the most common reasons a shipment gets held or rejected at tender.
What Is Coming Next
By the end of 2026, ICS2 is expected to support multiple ENS filings for a single shipment, letting different parties in the supply chain, such as the carrier and the importer, submit their portion of the required data separately instead of relying on one party to supply everything.
How Mercury Handles ICS2 Compliance
Mercury manages ICS2 filing requirements as part of every EU-bound shipment, across air freight and every other mode now covered by the regulation. We collect the HS code and EORI number you need before your shipment moves, so it clears the border without delay.
If you ship to the EU, UK, Northern Ireland, Norway, or Switzerland, contact Mercury to confirm your shipments are ICS2 compliant under the current rules.
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