The particulars that needs to be included in the entry summary declaration arise from Annex 9, Appendix A, of the Delegated Regulation (EU) 2016/34 establishing transitional provisions (Delegierte Verordnung (EU) 2016/341 mit Übergangsbestimmungen - TDA). For specific explanations please refer to Title IV of the information leaflet on customs declarations, summary declarations and re-export notifications.

As a matter of principle, the entry summary declaration shall be lodged by the ‘carrier’ within the meaning of Article 5 (40) Regulation (EU) No 952/2013 (Union Customs Code - UCC)), that is, the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Union. Usually, this is the shipping line, the haulier, the airline or the railway company.

In the case of combined transportation, where the means of transport which, once brought into the customs territory of the Union, moves by itself as an active means of transport, the operator of that other means of transport is the person responsible for lodging the entry summary declaration.

During sea or air transport under a charter agreement or a contractual agreement on the joint use of cargo space, the person who is responsible for lodging the entry summary notification is the one who concluded the agreement and issued a bill of lading or an air waybill for the actual carriage of the goods with the ship or aircraft as described in the agreement.

In the case of combined transportation, where the means of transport which, once brought into the customs territory of the Union, moves by itself as an active means of transport, the operator of that other means of transport is the person responsible for lodging the entry summary declaration.

Instead of the carrier, the person lodging the entry summary declaration may also be:

• the importer or consignee or other person in whose name or on whose behalf the carrier acts, or
• any person who is able to present the goods in question or have them presented at the customs office of entry.

However, the responsibility for lodging the entry summary declaration always stays with the carrier.

The person who lodges the entry summary declaration in his or her own name is the 'declarant’ within the meaning of article 5 (15) Regulation (EU) No 952/2013 (Union Customs Code - UCC).

Where a vessel or aircraft is to call at more than one port or airport in the customs territory of the Union, provided that it moves between those ports without calling at any port or airport outside the customs territory of the Union, the entry summary declaration shall be lodged at the first Union port or airport for all the goods carried.

However, where the aircraft or vessels stops over at a port or airport outside the Union’s customs territory, a further entry summary declaration must be lodged at the subsequent Union (air)port covering all goods actually arriving there.

The declarant may amend one or more particulars of the entry summary declaration after it has been lodged. No amendments are possible, though, after the following:

• the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods or that a ban on loading has been imposed,
• the customs authorities have established that the particulars of the entry summary declaration are incorrect, or
• a notification of arrival has been submitted or the goods have already been presented to customs.

Where an active means of transport entering the customs territory of the Union is to arrive first at a customs office other than the one indicated in the entry summary declaration, the operator of that means of transport, or his representative, shall notify the customs office of entry originally indicated by way of a ‘diversion request’ message. The information required for such diversion request is detailed in Annex 9, Appendix A, Table6, of the Delegated Regulation (EU) 2016/34 establishing transitional provisions (TDA). For explanations in this context please refer to Title IV of the information leaflet on customs declarations, summary declarations and re-export notifications.

The particulars and the associated explanations required for the diversion request can be found in Annex 30 A Table 6 of the Customs Code Implementing Regulation.

A diversion request is not required if both the notified and the actual customs office of entry are German customs offices and/or the actual customs office of entry is in a member state in which one of the notified subsequent customs offices of entry is situated.

The operator of the sea-going vessel and/or the aircraft, or his representative, must notify the customs office of first entry in the Union’s customs territory of the arrival of the means of transport in question. Such notification of arrival shall contain the particulars necessary for identifying the entry summary declarations of all goods carried on that means of transport. Explanatory notes about the mandatory data elements of the notification of arrival can be found in Title IV of the information leaflet on customs declarations, summary declarations and re-export notifications.