| Mode of transport | Time-limit |
|---|---|
| Containerised cargo in maritime transport (other than short sea shipping) | At the latest 24 hours before the goods are loaded at the port of departure |
| Bulk and break bulk cargo in maritime transport (other than short sea shipping) | Not later than four hours prior to arrival of the vessel at the first port in the customs territory of the Union |
Short sea shipping:
| At the latest two hours prior to arrival of the vessel at the first port in the customs territory of the Union |
| Short haul flight (flights with a duration of less than four hours) | Not later than the actual time of departure of the aircraft |
| Long haul flight (flights with a duration of four or more hours) | Not later than four hours before arrival at the first airport in the customs territory of the Union |
| Transport by rail (where the train voyage from the last train formation station located in a third country to the customs office of first entry takes less than two hours) | Not later than one hour before arrival at the customs office of entry in the customs territory of the Union |
| In all other cases of transport by rail | Not later than two hours before arrival at the customs office of entry in the customs territory of the Union |
| Transport by inland waterway | Not later than two hours prior to arrival at the customs office of entry in the customs territory of the Union |
| Transport by road | Not later than one hour prior to arrival at the customs office of entry in the customs territory of the Union |
| Combined transport | The time-limit that applies for the active mode of transport crossing the border |
Time-limits are waived in the event of Force Majeure.
Where the presentation of non-Union goods reveals that an entry summary declaration has not been lodged, although the obligation to lodge such declaration exists under Article 127 Regulation (EU) No 952/2013 (Union Customs Code - UCC), such declaration shall be lodged immediately (Art. 139 (5) UCC). Goods presented to customs may only be released for a customs procedure or re-exported after the risk analysis has been carried out and where the results of the risk analysis allow such a release (Art. 186 (9) Implementing Regulation (EU) 2015/2447 (Durchführungsverordnung (EU) 2015/2447 - IA)).