Entry summary declaration

The term summary entry declaration (ESumA) , formerly summary declaration (SumA) , describes a procedure from the customs system. The entry summary declaration is always required if non-Community goods have been imported into the customs community but a customs declaration is not yet possible. Reasons for this can be:

• the customs procedure into which the goods will be transferred is not yet known
• Necessary documents such as: B. an import permit

Since the non-Community goods may not be changed, sold or transferred in a production process until the customs declaration, the summary entry declaration serves to ensure identification . However, measures to preserve the goods are permitted. The precise description of the goods is intended to ensure that the imported goods correspond to the goods that will be presented to the customs office for customs declaration at a later point in time .

content

The entry summary declaration provides an overview of the imported goods. Among other things, it must list the type of goods, the quantity of goods, packaging and means of transport. It contains more information than a so-called presentation notification, but less than the subsequent proper customs declaration.

Formal requirements

In principle, the summary entry declaration should be made using the ATLAS customs software . According to customs law, however, it is also possible to use any administrative or commercial paper, as long as it contains the information required to record the goods. Possible documents are

• Internal and external common transit procedures
• waybill
• Loading list

The person submitting the entry summary declaration must also sign it.

Deadlines

The goods must be temporarily stored until they are declared (e.g. directly at the customs office). The person making the presentation will be informed in writing of the place of safekeeping. A period of 90 days must be observed for the transfer to a customs procedure, i.e. registration.

swell

• Customs online (accessed June 6, 2018)

Individual evidence

1. ↑ Article 149 of the EU Regulation No. 952/2013 establishing the Union Customs Code (new version). European Parliament and European Council, October 9, 2013, accessed June 6, 2018 .