To ensure coordination across the European Union and a smooth transition of ICS2 from Phase 1 to Phase 2 and to facilitate business operations, the European Commission has allowed Member States to authorise affected economic operators to gradually connect to the system until the end of a deployment window. In relation to this issue, information note 1/2023 has been issued by the General Subdirectorate of Customs Management of the Customs and Excise Department.

This deployment window, guaranteed by the Member State of registration of the economic operator's EORI, applies in all Member States. Delays in the connection of certain Member States to the new system may lead to a situation where an economic operator (air operator) connects to ICS2 Phase 2 before the competent customs authority of the country of arrival of the aircraft from a third country. In order to ensure that the system works properly, it is strongly recommended that air operators operating their direct flights from non-EU countries to one or more Member States that are not connected to ICS2 R2 (i.e. are guaranteed the derogation) request a deployment window from the Member State of registration of their EORI number until 30 June 2023, i.e. to start operating with the new system on 1 July 2023.

Air operators guaranteed such a deployment window continue to apply the previous procedures for submitting the Entry Summary Declaration (ENS) during the duration of the corresponding window.

Each air operator must assess its own situation regarding how it operates direct flights from third countries to EU gateway airports and proceed accordingly.

In any case, it is stressed that in order to apply the deployment window, a request from the operator is necessary in all cases.

For more information, please visit the European Commission's page

As additional information, the Member States that are guaranteed an exception to connection to the new system are: Estonia, Netherlands, Romania, Greece, France, Denmark, Austria, Sweden, Belgium, Luxembourg, Croatia and Poland.

Tax Agency: Summary tax returns. ENS and EXS - What is the Entry Summary Declaration (ICS2)?