Goods being brought into the customs territory of the Union are subject to a mandatory requirement to submit advance electronic information to customs. This obligation applies in all cases where goods are brought in from third countries, except for the exceptions provided for in legislation, where this information is not required.
Advance information on goods being brought into the customs territory of the Union is submitted in the entry summary declaration (ENS).
Time limits for submitting the entry summary declaration (ENS)
Mode of transport | Time limit |
|---|---|
| Deep sea voyages (containerised) | At least 24 hours before loading |
| Deep sea voyages (non-containerised) | At least 4 hours before arrival |
| Short sea shipping* | At least 2 hours before arrival |
| Long-haul air (≥ 4 hours) | At least 4 hours before arrival |
| Short-haul air (< 4 hours) | Before actual departure |
| Rail transport | 1 or 2 hours before arrival (depending on journey duration) |
| Road transport | At least 1 hour before arrival |
| Inland waterway transport | At least 2 hours before arrival |
* Short sea shipping – voyages between the customs territory of the Union and ports in the Baltic, North, Black and Mediterranean Seas, Greenland, the Faroe Islands, Iceland, all ports of Morocco, etc., where the voyage takes less than 24 hours.
When an entry summary declaration (ENS) is not required
An entry summary declaration is not required for the following goods:
- electrical energy
- goods delivered by pipeline
- correspondence
- household effects (personal effects, bed linen, household furnishings and equipment, intended for the personal use of the persons concerned or for the needs of their household), where not carried under a transport contract
- goods which may be declared orally, where not carried under a transport contract
- goods covered by an ATA or CPD carnet, where not carried under a transport contract
- diplomatic consignments
- weapons and military equipment transported by military transport of the authorities responsible for the military defence of Member States, and goods transported under NATO 302 and EU 302 forms
- sea fishing products and other products taken from the sea by Union fishing vessels outside the customs territory of the Union
- stores, equipment and spare parts for use on board ships or aircraft
- goods brought into the customs territory of the Union from Ceuta and Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State, the municipality of Livigno in Italy or the Italian national waters of Lake Lugano, which are situated between the bank of the lake and the political frontier between the point of Ponte Tresa and Porto Ceresio
- goods for which the non-submission of advance information is provided for in international agreements (e.g. Switzerland, Norway, Andorra)
Who must submit the entry summary declaration (ENS)
The ENS must be submitted by the carrier (the person responsible for submitting it) – the person who brings the goods into the customs territory of the Union or who is responsible for their carriage.
The ENS may also be submitted by:
- the importer, consignee or other person on whose behalf or in whose interest the carrier acts
- any person who is able to present the goods to customs or ensure that they are presented
Note. Where other means of transport are carried by the active means of transport and will proceed independently after entry (e.g. trucks carried by ship), the operators of those means of transport submit information within the time limits established for the active means of transport.
How to submit the entry summary declaration (ENS)
The ENS must contain the data set out in Annex B to Commission Delegated Regulation (EU) No 2015/2446.
When submitting goods data, the description of the goods must be sufficient for their identification. Examples of adequate and inadequate goods descriptions in entry summary declarations (ENS) published by the European Commission (in English) → https://taxation-customs.ec.europa.eu/customs/union-customs-code/ucc-guidance-documents_en.
ENS data are submitted using the Import Control System 2 (ICS2).
Access to the ICS2 portal for submitting the ENS is via the common user interface → https://customs.ec.europa.eu/gtp/.
Where the software used by a company has implemented integration with ICS2 (Application Programming Interface – API), use the option to submit the ENS via your company's transport management or customs software.
Upon the arrival of goods at the first customs office of entry into the EU in the Republic of Lithuania, a presentation notification must be submitted in the Goods Presentation to Customs Control System (PPMKS).
What to do if the entry summary declaration (ENS) has not been submitted
If customs establishes that an entry summary declaration (ENS) has not been submitted, the person responsible for submission must submit the ENS without delay.
Violations of the procedure for submitting an entry summary declaration (ENS) may be subject to administrative liability under Article 217 of the Code of Administrative Offences:
- for failure to submit or late submission of the ENS – against the person responsible for submission
- for submission of an incorrect ENS – against the person who submitted the advance information
Legal basis
- Union Customs Code (EU) No 952/2013, UCC, Articles 127–130, 133–137, 139–141 https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX:02013R0952-20200101
- Commission Implementing Regulation (EU) No 2015/2447, UCC IA, Articles 182–190 https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX%3A32015R2447
- Commission Delegated Regulation (EU) No 2015/2446, UCC DA, Articles 104–111 https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX%3A32015R2446
- Order No 1B-202 of 30 March 2010 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania on the approval of the rules for the submission, acceptance and other electronic information exchange relating to the processing of the entry summary declaration, minimum data set and presentation notification https://www.e-tar.lt/portal/lt/legalAct/TAR.2585C494C72F/asr
- Code of Administrative Offences of the Republic of Lithuania, Article 217 https://www.e-tar.lt/portal/lt/legalAct/4ebe66c0262311e5bf92d6af3f6a2e8b/asr
- European Commission requirements and specification for software https://circabc.europa.eu/ui/group/617eb8f3-5946-4fe5-a01f-42974a83b29c/library/56f96b30-cfbf-4d8c-b1f9-ccd63de7f63b
- Information on Import Control System 2 (ICS2) on the European Commission website https://taxation-customs.ec.europa.eu/customs/customs-security/import-control-system-2_en
- Import Control System 2 (ICS2) portal, accessible via the common user interface https://customs.ec.europa.eu/gtp/
- Quick reference guide for ICS2 unavailability
- Training materials for submitting the entry summary declaration (ENS) using Import Control System 2 (ICS2): https://circabc.europa.eu/ui/group/ea5f882b-9153-4fc1-9346-28d9f9789be3?p=1&n=10&sort=modified_DESC
- Examples of goods descriptions in entry summary declarations (ENS) on the European Commission website: https://taxation-customs.ec.europa.eu/customs/union-customs-code/ucc-guidance-documents_en
- Goods Presentation to Customs Control System (PPMKS) user interface specifications (download)