The ICS2 transition period for road and rail vectors and for unaccompanied trailers ends on 31 December 2025.
This means that beyond this date, for road and rail vectors and for unaccompanied trailers, operators will no longer be authorised to lodge Entry Summary Declarations (ENS) in the former French national system ICS(1).
If an ENS is not lodged in ICS2 from 1 January 2026, customs authorities are entitled to:
- refuse the entry of goods into the EU customs territory;
- initiate legal action due to failure to submit safety and security formalities.
The following flows are particularly concerned:
- Introduction into the EU customs territory via the Mediterranean: road flows in combined transport and unaccompanied trailers – ferry transport;
- Introduction into the EU customs territory via the Smart Border with the United Kingdom: road flows in combined transport and unaccompanied trailers – ferry transport or rail shuttles through the Channel Tunnel.
In order to be able to lodge ENS in ICS2 from 1 January 2026, operators must first:
- hold an EORI number, even if they are not established in the EU customs territory. The EORI number must be requested from the Member State where the operator is established, or from any Member State for operators not established in the EU customs territory;
- choose their access method to ICS2 for lodging ENS
Focus on the Brexit Smart Border with the United Kingdom
Once they have begun lodging ENS in ICS2 for flows crossing the smart border with the United Kingdom, economic operators must be able to create and use ELOs (Obligatory Logistics Envelopes) in order to facilitate the border crossing and speed up the processing of declarations (ENS and customs declarations).
Douane (French Customs)
