Entry Summary Declarations

The EU Commission has introduced new safety and security risk assessment requirements for all importations into the EU from 1 January 2011. Under these arrangements advance notification of all imports from third countries will have to be made to the customs authorities of the intended first point or port of arrival of the goods into the EU. Based on the information provided, Customs will make a risk assessment as to whether the goods can be loaded at the port of dispatch or will be intercepted for examination at the arrival point.

Therefore, from 1 January 2011, a new declaration (Entry Summary Declaration) will be required to be lodged electronically in advance of arrival of the aircraft/vessel in the EU. An Entry Summary Declaration (which will be known as an ENS) must be lodged to customs by the carrier of the goods (shipping line or an airline that carries the goods to Ireland) or his duly authorised representative (e.g., a freight forwarder). The declaration must contain specific information including a detailed description of the goods or their HS tariff code (to at least 4 digits).

The requirement for submitting an ENS in a particular Member State will only apply to direct imports into that Member State i.e. direct imports from outside of the EU which do not arrive via another EU Member State. An ENS for indirect imports will be lodged by the carrier of the goods in the country of the first place of arrival into the EU. For example, the ENS for goods arriving in Rotterdam for onward shipment to Ireland will have to be lodged in the Netherlands.

However, whether you are importing directly or indirectly via another Member State it is essential that you engage with your carriers, or where necessary, your suppliers, to ensure that proper processes and procedures are in place to avoid delays at import. You should ensure the carriers are made aware (either directly or through your suppliers) of their obligations in respect of your imports. Specifically, you should ensure that they have access to the required data-set for the consignments and are aware of the relevant time limit for submitting the ENS declarations (which vary depending on the mode of transport).

If you need further information on Entry Summary Declarations please contact Anne Williams (+353 1 792 6528).