On 7 January 2021, Revenue put in place a temporary administrative easement measure for lodging safety and security Entry Summary (ENS) declarations in respect of Roll-On, Roll-Off (RoRo) goods movements between Ireland and Great Britain. This followed reported difficulties in businesses completing ENS declarations which are required to move goods between Great Britain and Ireland.

In response to these challenges and in order to keep goods moving, Revenue allocated a dedicated team to assist businesses in lodging ENS declarations. Revenue reported that this team has dealt with over 3,500 email contacts, working with 750 businesses.

Revenue has announced that the operation of this temporary easement will cease from 5pm on 23 June 2021 and report that businesses “now have the skills, experience and information to be able to fully meet the relevant UCC [Union Customs Code] requirements regarding the Safety and Security (ENS) declaration.”