The European Commission has published updated guidance on the submission of Entry Summary Declarations (ENS) for road and rail movements during the ICS2 and NCTS P6 derogation period.

Key points from the update:

• List of countries applied for derogation with derogation end dates

• Clarification on re-entry cases (where goods leave and then re-enter the EU)

• Confirmation of derogation for Northern Ireland until 31 December 2025, after which ICS2 becomes mandatory from 1 January 2026.