CHAPTER 1

Goods brought into the customs territory of the Community shall be covered by an entry summary declaration, with the exception of means of transport temporarily imported and means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Community without a stop within that territory. Except where otherwise specified in the customs legislation, an entry summary declaration shall be lodged at the competent customs office before the goods are brought into the customs territory of the Community. Customs authorities may accept, instead of the lodging of the entry summary declaration, the lodging of a notification and access to the entry summary declaration data in the economic operator’s computer system. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following: the cases, other than those referred to in paragraph 1 of this Article, in which the requirement for an entry summary declaration may be waived or adapted and the conditions under which it may be so waived or adapted; the deadline by which the entry summary declaration is to be lodged or made available before the goods are brought into the customs territory of the Community; the rules for exceptions from and variations to the deadline referred to in point (b); the rules for determining the competent customs office at which the entry summary declaration is to be lodged or made available and where risk analysis and risk-based entry controls are to be carried out, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). In adopting those measures, account shall be taken of the following: special circumstances; the application of those measures to certain types of goods traffic, modes of transport or economic operators; international agreements which provide for special security arrangements. The entry summary declaration shall be lodged using an electronic data-processing technique. Commercial, port or transport information may be used provided it contains the necessary particulars for an entry summary declaration. Customs authorities may, in exceptional circumstances, accept paper-based entry summary declarations, provided that they apply the same level of risk management as that applied to entry summary declarations made using an electronic data-processing technique and that the requirements for the exchange of such data with other customs offices can be met. The entry summary declaration shall be lodged by the person who brings the goods into the customs territory of the Community or who assumes responsibility for the carriage of the goods into that territory. Notwithstanding the obligations of the person referred to in paragraph 2, the entry summary declaration may be lodged instead by one of the following persons: the importer or consignee or other person in whose name or on whose behalf the person referred to in paragraph 2 acts; any person who is able to present the goods in question or to have them presented to the competent customs authority. Where the entry summary declaration is lodged by a person other than the operator of the means of transport by which the goods are brought on to Community customs territory, that operator shall lodge with the appropriate customs office a notification of arrival in the form of a manifest, a dispatch note or a load sheet containing the information required in order to enable all the goods transported which are to be covered by an entry summary declaration to be identified. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures stipulating the information which must appear on the notification of arrival. Paragraph 1 shall apply, mutatis mutandis, to the notification of arrival mentioned in the first subparagraph of this paragraph. The person who lodges the entry summary declaration shall, at his request, be permitted to amend one or more particulars of that declaration after it has been lodged. However, no such amendment shall be possible after any of the following events: the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods; the customs authorities have established that the particulars in question are incorrect; the customs authorities have allowed the removal of the goods from the place where they were presented. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to paragraph 1(c) of this Article, defining, in particular, the following: criteria for establishing grounds for amendments after removal; the data elements which may be amended; the time limit after removal within which amendment may be permitted, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). The competent customs office may waive the lodging of an entry summary declaration in respect of goods for which, prior to the expiry of the deadline referred to in point (b) of the first subparagraph of Article 87(3), a customs declaration is lodged. In that case, the customs declaration shall contain at least the particulars necessary for the entry summary declaration. Until such time as the customs declaration is accepted in accordance with Article 112, it shall have the status of an entry summary declaration.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.