The post is a common carrier
The entry summary declaration must be submitted electronically to the first customs office of entry before goods are brought into the customs territory of the Union (Art. 127 Union Customs Code (UCC)). The Internet entry / exit summary declaration (IIA) is also available for submitting the entry summary declaration.
Until the implementation of the import control system 2 (ICS 2) Release 2, aviation companies submit summary entry notifications via ATLAS-EAS (ICS) (Art. 183 para. 1 letter a) UZK-IA). For goods that are transported by sea, inland waterway, road or rail traffic, until the introduction of ICS 2 Release 3, ATLAS-EAS must still be used for the submission of summary entry declarations (Art. 183 para. 1a UZK-IA). The commissioning window for Release 2 starts on March 1st, 2023 and for Release 3 on March 1st, 2024. Further information is available here:
Import Control System 2 (ICS2)
Via ICS 2, postal operators and express carriers submit at least the minimum data set of the entry summary declaration as soon as possible in accordance with Art. 183 UZK-IA as part of Release 1, but at the latest before the goods are loaded onto the aircraft that will be used to enter the customs territory of the Union are to be moved (Art. 106 para. 2 UZK-DA). The commissioning of ICS 2 Release 1 begins on March 15, 2021 and ends on October 1, 2021 (see Section 17 of the Annex to Implementing Decision (EU) 2019/2151 of the Commission of December 13, 2019 on the definition of the work program for development and commissioning of the electronic systems provided for in the Union Customs Code; electronic system in accordance with Art. 182 (1) UZK-IA). The minimum data set must be sent to the responsible member state via the European Commission's "Shared Trader Interface" (Art. 183 Para. 2 UZK-IA). Responsibility for express carriers within the meaning of Art. 1 No. 47 UZK-DA is determined by the location of the aviation hub (global hub) in the EU.
The minimum data record of the entry summary declaration must be submitted for all mail items brought into the customs territory of the Union by air, unless the mail items are intended for a third country or third area (Art. 104 (2) UZK-DA). The minimum data set must also be submitted for express consignments that are brought into the customs territory of the Union by air. This also applies to goods with a material value of no more than EUR 22.
Until ICS 2 Release 2 is introduced, the minimum data set for the entry summary declaration applies to goods in postal consignments and goods in express consignments with a material value of no more than EUR 22 as a complete entry summary declaration (Art. 106 para. 4 UZK-DA). For other goods in express consignments, a complete summary entry declaration must be submitted via ATLAS-EAS in accordance with Art. 183 Para. 1 Letter b) 1st line UZK-IA (electronic system according to Art. 182 Para. 2 UZK-IA).
The required data elements of the complete entry summary declaration can be found in Appendix 9, Appendix A TDA. Explanations are contained in Title IV of the information sheet on customs declarations, summary declarations and re-export notifications. It is not possible to submit a customs declaration prior to presentation with the information required for the entry summary declaration in accordance with Art. 130 UCC.
The required data elements of the minimum data set for goods in postal consignments are contained in column F43 of Annex B UZK-DA. In addition, the data record F44 with information on the mailbag or container is to be transmitted, which reveals which mail items are contained in it. The required data elements of the minimum data record for express consignments are contained in column F32 of Annex B UZK-DA.
The carrier is generally responsible for submitting the entry summary declaration (Art. 127 (4) UZK). The entry summary declaration can be submitted by the carrier or one of the other persons named in Art. 127 (4) UCC.
The carrier is the person who brings the goods into the customs territory of the Union or who is responsible for transporting the goods into the customs territory (Art. 5 No. 40 UCC). Usually this is the shipping company, the shipping company, the airline or the railway company. The EORI number of the carrier must be given in the entry summary declaration.
In ATLAS-EAS the term consignor is used for the carrier.
In the context of charter agreements in sea or air transport or a contractual agreement on the shared use of cargo space, the person is a carrier who has concluded a contract for the shipment of goods into the customs area and has issued a waybill or air waybill.
In the case of vessel sharing in sea traffic or code sharing in air traffic, the contractual partners each issue their own waybills or air waybills so that they are considered carriers. If, for example, there is a vessel-sharing agreement between two shipping companies, they must each submit a summary entry declaration for the goods for which they have assumed responsibility for transport into the customs territory of the Union. In this case, the carrier can deviate from the operator of the active means of transport who is responsible for submitting a diversion request or an arrival notification. There are also interline agreements in air traffic. With these, only one air waybill is issued by the operating airline as the carrier, even if freight from other airlines is on board.
In combined transport, the person is the carrier who operates the means of transport which, after being brought into the customs territory of the Union, moves by itself as an active means of transport. In these cases, the carrier deviates from the operator of the active means of transport. In the case of a truck on a RoRo ship, for example, the truck driver or his forwarding agent is the carrier.
In sea and air transport, the operator of the cross-border active means of transport must also submit an arrival report to the customs office of entry upon arrival in the customs territory of the Union for the first time (Art. 133 UCC). The arrival notification does not replace the notification of the presentation.
The arrival notification can be submitted via ATLAS-EAS or as an internet registration. If the arrival notification is submitted via internet registration, the signed printout must be submitted in duplicate to the customs office of entry at which the means of transport actually arrives.
When submitting a presentation notification electronically using the EDIFACT message CUSPRL (Customs Presentation Ledger - data of the summary declaration), reference must be made to an existing summary entry declaration (Article 139 (4) UCC).
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