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Thursday, October 29, 2026
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Compliance

Import Control System 2

The EU advance cargo information system that requires entry summary declarations before goods are loaded or arrive.

Aliases: ICS2, Import Control System 2, 进口控制系统, 欧盟入境货物预报

What the system does

Import Control System 2 is the EU customs framework for advance cargo information. Economic operators file an entry summary declaration with specified data elements, and customs authorities perform risk analysis before the goods reach the Union. The declaration is filed in the shared trader interface, either directly or through a service provider.

The legal basis is the Union Customs Code and its delegated and implementing acts. The system is being deployed in releases, which is why filing duties differ by transport mode.

The release structure

Release 1 covered express and postal consignments by air, with filing from 2021.

Release 2 extended the requirement to air general cargo and, in a later step, to the road and rail connections that feed air cargo.

Release 3 brings maritime, road and rail into the system, with staged go-live deadlines by carrier and house-level filer type.

Filers can be carriers, but also house-level operators such as freight forwarders, express operators and postal operators. Where multiple parties file, the multiple filing rules allocate which data element belongs to whom.

The data elements that matter for e-commerce

  • Consignor and consignee identification, including economic operator registration and identification numbers
  • Goods description in enough detail to classify
  • Six-digit HS code
  • Package count, weight and marks
  • Place of loading and unloading
  • Transport document number
  • Payment and delivery terms where required

A generic description such as consumer goods is rejected. That is the most common cause of failed filings, alongside an incomplete consignee address for a final-mile delivery.

What happens when filing fails

The carrier cannot load. Goods presented without a valid declaration can be refused, detained, or subjected to a formal entry procedure with additional cost. For an e-commerce seller the practical effect is a delay measured in days and a buyer who sees no tracking movement.

Interaction with VAT and the customs reform

ICS2 data feeds the risk analysis that accompanies IOSS shipments and the declarations handled by a customs broker. Entry types such as Entry Type 86 in the United States are a different regime entirely; the EU has no equivalent simplified entry, which is why the EU customs reform proposal focuses on a data hub instead.

Seller takeaway

The seller is usually not the filer, but the seller's data is what fails. Accurate product descriptions, a correct HS code and a full consignee address are the seller's contribution to a working declaration.

Primary source: Regulation (EU) No 952/2013; Commission ICS2 documentation.

FAQ

Who files the ICS2 declaration?
The carrier is the default filer, and house-level operators such as forwarders, express and postal operators can also file under multiple filing rules. The seller usually supplies the data rather than filing.
When must the declaration be filed?
Before loading for air cargo and before arrival for other modes, as set out in the relevant release. Late filing blocks loading or triggers a refusal at the border.
Which HS code is required?
At least six digits for the entry summary declaration. A more precise national code is needed at the full customs declaration stage.
Does ICS2 apply to low-value consignments?
Yes. Express and postal consignments are covered from Release 1, and the data requirements apply regardless of value.
What is the most common cause of rejection?
Insufficient goods description. Generic wording that does not allow classification is rejected, as are incomplete consignee details or a missing economic operator identifier.