ICS2 and the Smart Border (ELO and SI Brexit) – February 2026 update

The ICS2 system (Import Control System) has been fully operational since January 1, 2026, marking the end of the ICS2 transition period in France.

Although operators connect to ICS2 through a single Member State of affiliation, the specificities of the Smart Border with the United Kingdom require adaptation to the ENS lodging procedures in ICS2, which apply to all operators, whether they are connected to France or not.

This note, issued by French customs, aims to specify the terms for completing and submitting the ENS applicable to goods crossing the Smart Border with the United Kingdom, using Roll-on/Roll-off (Ro-Ro) transport and unaccompanied trailers on ferries.

The note has an English translation in Annex 1 (starting on page 4).

See Attached Document