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Time-limits for lodging the entry summary declaration (Article 105 et seq. DA)

Mode of transportTime-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:

  • Movement between Greenland, the Faeroe Islands, Iceland or ports on the Baltic Sea, the North Sea, the Black Sea or the Mediterranean, all ports of Morocco, on the one hand, and the customs territory of the Union, on the other
  • Movement other than that indicated above, between a zone outside the customs territory of the Union and the French overseas departments, the Azores, Madeira or the Canary Islands, where the duration of the voyage is less than 24 hours
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 railNot later than two hours before arrival at the customs office of entry in the customs territory of the Union
Transport by inland waterwayNot later than two hours prior to arrival at the customs office of entry in the customs territory of the Union
Transport by roadNot later than one hour prior to arrival at the customs office of entry in the customs territory of the Union
Combined transportThe 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)).

Note

Where an operator is not able to lodge an IT-based entry summary declaration, the time-limit to be observed in cases of transport by rail, inland waterway and road is brought forward to a minimum of four hours before arrival at the customs office of entry into the customs territory of the Union.

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