EU Delays Advance Cargo Information Requirement Until 2011, Allows for Transitional Period
The European Union is delaying until January 1, 2011 (from July 1, 2009), the requirement for the advance electronic submission of certain information (security data) on inbound and outbound cargo via an entry summary or exit summary declaration.
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From July 1, 2009 through December 31, 2010 there will be a transition period by which the trade has the option, not the obligation, to send the security data1. The submission of these data is required by the Safety and Security Amendment to the EU Customs Code.
Entry Summary Declaration Information
During the transition period (July 1, 2009 - December 31, 2010), the use of the Entry Summary Declaration (ENS) is optional for the trade. The ENS should contain data elements such as the number of items, consignor, consignee, weight, etc.
If the ENS is not filed during the transition period, risk analysis will be carried out by customs authorities no later than the moment when the goods are presented at arrival. EU sources state that this means that safety and security data will be "checked" and risk analysis will be run no later than when the goods are presented at the entrance to the customs territory.
In order to avoid any possible delay to import movements caused by running risk analysis only at the time of arrival, it is recommended that that trade (when possible) provide the ENS with the safety and security data.
The time limits for the filing of the ENS vary according to the means of transport and duration of transportation carrying the goods in to the customs territory of the EU. A list of filing time limits is available at http://ec.europa.eu/taxation_customs/resources/documents/customs/security_amendment/procedures/entry_summary_declaration_en.pdf.
Exit Summary Declaration Information
If the Exit Summary Declaration (EXS) is not filed during the transition period, risk analysis will be carried out by customs no later than the time when the goods are presented at the point of exit from the EU. EU sources states that this means that safety and security data will be "checked" and risk analysis will be run no later than when the goods leave the customs territory at the last point of exit.
In order to avoid any possible delay to movements by running the risk analysis at the point of exit, it is recommended that the trade (when possible) provide the EXS with the safety and security data.
The time limits for the filing of the EXS vary according to the mean of transport. A list of filing time limits is available at http://ec.europa.eu/taxation_customs/resources/documents/customs/security_amendment/procedures/exit_summary_declaration_en.pdf.
Goods Exported under Customs Declaration for Export Must Contain Data
Where goods are exported under a customs declaration for export, outward processing or re-export after a customs procedure with electronic impact, an electronic declaration containing the security data must be filed, except where an oral, written or other form of declaration is permitted under the Customs Code implementing provisions. In such cases it is an obligation and not an option that the safety and security data be provided electronically as part of the customs declaration.
1The data elements that are required can be found in Annex 30A of the Customs Code Implementing Provisions (annex is hyperlinked).
Safety and Security Amendment information (with links to additional information) available at http://ec.europa.eu/taxation_customs/customs/security_amendment/general_overview/index_en.htm