ICS2 is a cross-European project of the European Union (TAXUD). ICS2 introduces advance security declarations (entry summary declarations) for consignments from third countries into the European security area (EU-CH-NO). Switzerland decided to participate in the ICS2 project based on the Agreement on the simplification of inspections and formalities in respect of the carriage of goods and on customs security measures (SR 0.631.242.05).
Switzerland forms a common customs security area with the EU and Norway. It is based on the Agreement on the simplification of inspections and formalities in respect of the carriage of goods and on customs security measures between Switzerland and the EU, and the agreement between Switzerland and Norway (SR 0.632.315.982). This enables a smooth exchange of goods with the EU and contributes to Switzerland's security. The Agreement between Switzerland and the EU is based on the equivalence of the customs security measures of the contracting states vis-à-vis third countries. In order to implement the new developments resulting from the current update of the Agreement, Switzerland has decided to participate in ICS2. It is the most efficient and cost-effective option for both businesses and the administration.
ICS2 and access to the Common Repository (CR) open up new perspectives for risk analysis and thus risk management. The FOCBS will thus have access to entry summary declarations of consignments destined for Switzerland, about which it previously had no information, in all modes of transport (currently only direct imports in air transport). It can therefore participate in and influence the risk analysis of these consignments, which arrive at the ports of Rotterdam or Antwerp, for example, and are then transported to Switzerland by lorry or train.
Regardless of whether Switzerland participates in ICS2 or not, consignments destined for Switzerland and entering Switzerland via EU territory must be declared in advance at the EU external border. The corresponding security data is therefore already available to the EU. Participation in ICS2 gives Switzerland the opportunity to participate in the risk analysis of consignments destined for Switzerland, to influence this analysis and, should a security check become necessary, to carry it out at the appropriate location, e.g. in Switzerland.
The EU provides the common database: the Common Repository. This distributes the entry summary declarations of the economic operators (EO) to the responsible member states, including Switzerland and Norway. Switzerland and the FOCBS are developing an IT system that processes the incoming declarations and carries out a risk analysis. Communication between the FOCBS and the EOs concerning checks on goods in Switzerland is regulated at national level.
The EU envisages 3 phases (releases), which also apply to Switzerland:
ICS2 Release 1: 15.03.2021, Express carriers (couriers) and postal operators (Zurich and Geneva airports)
ICS2 Release 2: 01.03.2023, Air general cargo (Zurich and Geneva airports)
ICS2 Release 3:
Waterways* (Master-Level Filers) 03.06.2024
Waterways* (House-Level Filers) 04.12.2024
Roads* and railways* 01.04.2025
*external border of the common security area
In principle, the carrier is responsible for submitting the entry summary declaration on time. However, within the framework of multiple filing, other economic operators can also participate in the entry summary declaration, but must enter an EORI number in the TAXUD system to do so.
By clicking on "Source text" under "UCC Annex B", and selecting the "Table legend" tab, you will see an overview of the declaration types and the deployment dates.
Participation in ICS2 requires the detailed implementation of the overarching TAXUD specification, including the transmission of an EORI number. In Switzerland, airlines and Swiss Post are subject to the use of an EORI number if they use ICS2 to declare direct imports from third countries in advance at the international airports of Zurich and Geneva.
Effective from the second release (1 March 2023), an EORI number may also be required in Switzerland by companies that want to make use of the multiple filing option.
In principle, the information in the Common Repository is protected and can only be accessed with the appropriate access authorisation. It is subject to professional confidentiality and personal data protection. As previously, the Agreement stipulates that this information may not be disclosed to anyone other than the competent bodies of the contracting party concerned, nor may it be used by these bodies for purposes other than those provided for in this Agreement.
Consignments that are classified as a risk generate a so-called HIT and must be checked by a customs employee. Depending on the time of detection (PLACI, ENS), the customs employee has various options. In the case of PLACI in air transport, further information such as invoices and delivery notes can be requested from the EO (request for information, RFI) or a request for amendment (RFA) of the data can be made. Screening (e.g. X-ray or opening of the package) can also be requested (request for screening, RFS). In order to prevent explosives, for example, from being loaded on board an aircraft, PLACI can issue a Do Not Load (DNL) order if there is concrete cause for suspicion. In the case of ENS, the goods can be physically checked on arrival (depending on the risk level, at the external border of the common security area or at the final destination).
The EU publishes information on its website. The FOCBS keeps Swiss businesses informed, inter alia, through the DaziT programme's business advisory group and its usual information channels. The FOCBS will actively approach the sectors and companies concerned in good time with regard to releases 2 and 3.
In ICS2, an EORI number of the consignee is required. If the recipient does not have an EORI number, the Third Country Unique Identification Number (TCUID) can be declared.
The TCUID in Switzerland is the Business Partner Identification Number (BP-ID) or the Company Identification Number (UID).
