EU Customs Declaration: Entry Summary Declaration

By | 27/11/2014

Global Customs Trends – Entry Summary Declaration (ENS)

 

1. Pre-Arrival / Pre-Departure Declarations including Security Data

(1) Pre-Arrival / Pre-Departure Declarations

All cargoes departing from or arriving to EU must file pre-arrival / pre-departure declarations in accordance with the amended EU customs law related to security, which stipulates that they electronically submit safety and security data to the customs.
 
i. Cargo imported to EU customs
• Pre-arrival declaration must be electronically submitted within the time limit specified in the Customs Code, in either a) Entry Summary Declaration (ENS) that is electronically submitted to the member country’s system or b) Import Customs Declaration that includes security data sent to the customs declaration system of the relevant member country.
ii. Cargo exported out of EU customs
• Pre-departure declaration must be electronically submitted within the time limit specified in the Customs Code, in either a) Export Customs Declaration that includes security data sent to the customs declaration system of the relevant member country or b) Exit Summary Declaration (EXS) that is electronically submitted to the member country’s system (applicable only in case Export Customs Declaration is not required for customs procedure).
iii. Transit goods going through EU customs
• Declaration of cargo coming into EU customs can be filed either a) by submitting Transit Customs Declaration that includes security data or b) by submitting Transit Customs Declaration that focuses on customs clearance and does not include security data or submitting ENS that focuses on security.
• Declaration of cargo going out of EU customs can be filed either a) as a responsible person (carrier) submits Transit Customs Declaration that includes security data, in case Export Customs Declaration or EXS has not been submitted before a specific cargo is set for customs clearance, or b) by submitting Transit Customs Declaration that focuses on customs clearance and does not include security data or submitting EXS that focuses on security.
 

(2) Specifics of security data and time of transmission

i. Specifics of data related to prior security
<Table 1: EXS and ENS requirements for sea, air, inland waterways, and other means>

Name

EXS

ENS

Number of Items

Y

Y

Unique Consignment Reference Number

X/Y

X/Y

Transport Document Number

X/Y

X/Y

Consignor

X/Y

X/Y

Person lodging the Summary Declaration

Y

Y

Consignee

X/Y

X/Y

Carrier

 

Z

Notify Party

 

X/Y

Identity and Nationality of Active Means of Transport Crossing the Border

 

Z

Conveyance Reference Number

 

Z

First Place of Arrival Code

 

Z

Date and Time of Arrival at First Place of Arrival in Customs Territory

 

Z

Country(ies) of Routing Codes

Y

Y

Customs Office of Exit

Y

 

Location of Goods

Y

 

Place of Loading

 

X/Y

Place of Unloading Code

 

X/Y

Goods Description

X

X

Type of Packages (Code)

X

X

Number of Packages

X

X

Shipping Marks

X/Y

X/Y

Equipment Identification Number, If Containerized

X/Y

X/Y

Goods Item Number

X

X

Commodity Code

X

X

Gross Mass (kg)

X/Y

X/Y

UN Dangerous Goods Code

X

X

Seal Number

X/Y

X/Y

Transport Charges Method of Payment Code

X/Y

X/Y

Declaration Date

Y

Y

Signature / Authentication

Y

Y

Other Specific Circumstance Indicator

Y

Y

* X: Declaration Item of Goods Level
* Y: Declaration Header Level
* Z: Conveyance Report Level
* Combination of X, Y, and Z: pre-arrival / pre-departure information is provided at all levels indicated by X, Y, and Z.
 
ii. Submission time for different means of transportation
 
<Table 2: Security data submission time for different means of transportation>

Origin & destination of transport, distance of transportation, and type of cargo

Import

Export

Maritime transport

Container cargo (excluding short-distance maritime container cargo)

24 hours before shipment from each foreign port

24 hours before shipment of cargo to be transported out of EU

Bulk / Break bulk cargo

(short-distance maritime bulk / break bulk cargo excluded)

4 hours before arrival to the first EU port

4 hours before departure from an EU port

Short-distance maritime transport*

2 hours before arrival to  the first EU port

2 hours before departure from an EU port

Air transport

Short-distance air transport (less than 4 hours)

Before the actual take-off of the aircraft

30 minutes before the take-off of the aircraft

Long-distance air transport (4 hours or longer)

4 hours before arrival to the first EU airport

30 minutes before the take-off of the aircraft

Rail transport

2 hours before arrival to the EU customs office of first entry

2 hours before departure from the customs office of first entry

Inland waterway transport

2 hours before arrival to the EU customs office of first entry

2 hours before departure from the customs office of first entry

Road transport

1 hour before arrival to the EU customs office of first entry

1 hour before departure from the customs office of first entry

*) Short-distance maritime transport
1) Transport from an origin to a destination in the EU customs jurisdiction excluding Greenland, Faroe islands, Ceuta, Melilla, Norway, Iceland, Baltic Sea ports, North Sea ports, Black Sea ports, Mediterranean Sea ports, French overseas departments, Azores, Madeira, and Canary islands.
2) Transport shorter than 24 hours from an origin outside the EU tariff jurisdiction and a destination in French overseas departments, Azores, Madeira, and Canary Islands.
Next, we will take a closer look at the entry summary declaration (ENS) regarding goods coming into EU.
  
 

2. Entry Summary Declaration (ENS) regarding goods imported to EU

(1) The purpose of lodging the ENS

The pre-arrival information on all goods coming into EU must be sent to the customs in the form of ENS before the cargo arrives to EU. The purpose of lodging the ENS is to carry out an effective risk assessment before cargo arrival and guarantee that there is no delay in the logistics network. In other words, as cargo that has been confirmed through a prior risk assessment to include no hazards is going to be promptly processed on its arrival, it contributes to smooth logistics.
 

(2) Time to lodge the ENS

The ENS must be electronically submitted within the deadlines as shown on Table 2. Basically, it is to be submitted to the customs office of first entry, that is, the first port of call within EU tariff jurisdiction. If electronic connection is not available with the customs office of first entry, however, one may submit the ENS to some other customs office. Still, the customs office of first entry shall be responsible for assessing the risks of the arriving cargo.

(3) Eligible ENS lodger

The operator of the means of transportation that delivers goods into the EU tariff jurisdiction is responsible for lodging the ENS. The operator (or carrier) is the person who moves goods into the EU tariff jurisdiction or is responsible for carrying cargoes. Someone else may replace a carrier in lodging the ENS, but this doesn’t exempt the carrier from responsibility. So, the ENS can be lodged by some other person than the carrier, only with the carrier’s acknowledgement and agreement.
 

(4) Goods eligible for ENS

As for goods that are eligible to be included in the ENS, the general principle of EU legislation stipulates that all goods coming into the EU tariff jurisdiction must be included in the ENS regardless of their destination. This means that all cargoes must be declared, whether they are sent to EU or they are Freight Remaining on Board (FORB).
i. Items not eligible for declaration
• Personal stuffs: travel bags, letters, postcards etc.
• Military materials and equipment: weapons and other military equipment used in national defense.
• Energy: if imported through electric cables (for electricity) or pipeline (for natural gas).
ii. Unit used for lodging the ENS
In lodging the ENS, maritime carriers are to choose the unit, but most companies as WSC members adhere to the method of lodging a single ENS for each bill of lading.

(5) Data modification after the ENS is lodged

An ENS must be complete and accurate. But, sometimes one has to modify data after the ENS has been sent out. In this regard, Customs Act has no special limitation, but one is not allowed to modify such items as ENS lodger, agent, and the customs office of first entry for technical reasons.
As ENS serves as the basis for risk assessment, all modifications are accompanied by related risk assessment. In case modification is done just before cargo arrival, the competent customs authority should need extra time for risk assessment, which would affect the checkout of the cargo
However, submitted ENS cannot be modified in the following cases.
 
i. The lodger of the first ENS has been notified by the customs office of first entry that it will inspect the cargo.
ii. The customs authority finds out that the specific item is wrong.
iii. As the cargo is shown, the customs office of first entry has authorized the removal of the cargo.
iv. Route change notice has been recognized by the customs office of first entry.
 

(6) Risk analysis and action by the customs and penalties for failed lodging

The customs office of first entry that receives the ENS carries out a risk assessment based on it. Actions in accordance with the risk assessment are divided into maritime container cargo and others.
i. Container shipment (excluding short-distance transport).
About an ENS that is lodged 24 hours before shipment, a risk assessment is carried out, and if a very grave security risk is reported, a ‘Do Not Load (DNL)’ message is issued to the declarer.
ii. Bulk / break bulk cargo that should submit ENS 4 hours before arrival to the first EU port of entry and short-distance maritime transport cargo with a deadline set 2 hours before arrival.
A risk assessment must be carried out before a ship’s arrival, and if risks are confirmed, the competent customs authority will intervene immediately in proportion to the involved risks. While it is not mandatory, the customs will notify the carrier whether the authority wants to inspect suspicious cargo at the port of first entry, or as an alternative, at the port of discharge.

3. Other required submissions

• Before or as soon as a ship arrives to the port of first entry, the ship operator must submit arrival notification to ensure that the customs authority can check all copies of ENS that have been submitted to the customs regarding the entire shipment. As before, the manifest too must be submitted for a container that needs to be loaded to the port of first entry.
• ENS is just for assessment of any risks involved in cargo, and, even if it should include the same information as the ENS, a manifest must be submitted as well and has to include extra data that is specified in transport laws of the EU member states that the specific ship arrives to.

 
4. Do you want to import or export goods or move them in transit?

For more information on How to Import / Export / Transit, please visit European Customs Information Portal:
• European Customs Information Portal – Model Transactions

 
 
Global Customs Trends Series:

(5) Europe – Entry Summary Declaration (ENS)
Posted by Ki-Nam Kim, a solution specialist, who has researched and developed a business solution related to customs and logistics.
  
For additional information on how you can prepare for Entry Summary Declaration, please leave a comment below or contact us here.