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A summary declaration must be made within 24 hours of presentation.
See the page in this guide on entry summary declarations.
On receiving an entry summary declaration, member states carry out a risk analysis for safety and security purposes.
As such, an Entry Summary Declaration must be made for your goods.
Any irregularities found following scrutiny and comparison of the manifest and summary declaration.
We may accept commercial documents or computer produced records in place of the official summary declaration form (C1600) if they contain all the necessary information required.
The Office of Destination copy of the T2 will act as the summary declaration.
When you put imported goods into temporary storage, you only need to complete the presentation and summary declarations at that time.
Summary Declaration (of goods arrived from non EC countries)
When you present goods to us you must also provide a 'summary declaration' containing sufficient information to enable us to identify the goods.
Iman-e-Mujmal (or the Summary declaration of faith)
Once you have presented goods to us, you must lodge a summary declaration with us no later than the first working day following the day of presentation.
When would I submit a 'pure' Exit summary Declaration (EXS)?
A customs document for summary declaration stating how many supplementary declarations should have been made in the month and how many have been sent.
The Transition Regulation applies only to the Exit Summary Declaration (EXS).
Entry Summary Declaration (ENS)
This facility is available to carriers who consent to a third party submitting Entry Summary Declarations (ENSs) on their behalf.
Where goods have travelled under the Community or common transit procedures, the copy of the transit document retained by the Office of Destination will be the summary declaration.
If you complete normal export declarations, you will be covered, but if you're not declaring them in the usual way, you must complete an Exit Summary Declaration.
If the goods are entered or re-exported from the Community or destroyed before the time when the summary declaration has to be made, we may be prepared to waive lodgement.
For businesses holding AEOS or AEOF status they may opt to use a reduced data set when lodging entry or exit summary declarations.
Agreed datasets, rules and conditions are provided to help declarants to complete the ENS. See the page in this guide on the rules for lodging entry summary declarations.
Download FAQs on Exit Summary Declarations from the Europa website (PDF, 341K) - Opens in a new window.
Traders and agents will need to provide both the current fiscal (SAD) data and the new S&S data for an Exit Summary Declaration (EXS).
Within 24 hours of arrival the oil must be declared to HMRC by a 'Summary Declaration' which may take the form of an import declaration (Form C88).