The Treasury (Isle of Man) announced that, from 31 January 2025, any goods imported from the European Union to the Isle of Man must be covered by a safety and security declaration, also known as an entry summary declaration (ENS), as the waiver will no longer apply. For goods imported via the United Kingdom, the ENS will generally be required on arrival into the United Kingdom rather than the Isle of Man. Direct imports to the Isle of Man from anywhere outside the United Kingdom, which will now include the EU, must be accompanied by a safety and security declaration. Compliance will be monitored and enforcement may include delays for further checks or penalties; the Treasury also pointed importers to HM Revenue and Customs materials on the ENS process and noted that firms already submitting these declarations for non-EU imports, or doing so voluntarily for EU imports, do not need to change existing systems or procedures.