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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

ICS-2

The EU customs pre-arrival declaration system — air, sea, land freight.

Definition

ICS 2 uses the ENS (Entry Summary Declaration) with CL2 codes. Release 1 (March 2021): postal and air express freight. Release 2 (March 2023): all air freight. Release 3 (June 2024-2025): sea, land, rail. Pre-loading risk-scoring mandatory.

Origin

Legal framework: Regulation (EU) 2015/2447, deployed by DG TAXUD.

Example in context

An ENS submitted 4 hours before arrival of US-originating air freight at Charles-de-Gaulle.

  • ICS 3 — release 3 of the system.
  • EORI — mandatory ICS economic identifier.

Last updated: May 14, 2026