Entry summary declaration (IE315)
An Entry Summary Declaration must be submitted for goods imported into the customs territory of the EU directly from countries outside the Union. The declaration must include all goods in the mode of transport.
However, an exception to this rule is when goods are transported through the territorial waters or the airspace of the customs territory of the Union without stopping. Check which goods fall outside the advance declaration obligation: Goods for which declarations are not required
The entry summary declaration is used for submitting the so-called safety and security data in advance, which is mandatory for all modes of transport in the EU. The data in the declaration is used for making electronic risk analysis concerning safety and security.
In the entry summary declaration, the goods description must be provided according to the common trade name. Instead of the goods description, the four-digit commodity code can be provided. The Commission has published examples of acceptable and unacceptable terms for the description of goods (pdf).
The entry summary declaration lodged with Finnish Customs also serves as the summary declaration for temporary storage, when the goods have been presented to Finnish Customs. The entry summary declaration is submitted electronically to the Customs Safety and Security System AREX. The entry summary declaration has to be submitted within the prescribed time limit before the goods enter the customs territory of the EU.
Read more: Time limits for submitting declarations.
The carrier is responsible for submitting the entry summary declaration. The carrier may also appoint a representative to submit the declaration.
The electronic entry summary declaration can also be used to indicate the Union status of the goods.
Points to consider
For goods arriving by road, no separate entry summary declaration is required if an electronic transit declaration containing security data has been submitted in advance.
If the transit declaration does not include safety and security data, they must be provided separately in the Safety and Security System (AREX) with an entry summary declaration message IE315.
The entry declarations in maritime traffic can be submitted for goods carried by shipping companies, operators, ship owners, temporary storage operators and forwarding agencies.
When importing goods by sea, the shipping company that drafted the bill of lading (B/L) is responsible for submitting the entry summary declaration.
An entry summary declaration must be submitted at the first point of entry into the Union for all goods that arrive from outside the EU. Makes no difference, whether the goods are unloaded at the first port of entry or whether they remain on the vessel and continue on to another EU country or outside the EU. Possible Union goods that have been loaded onto the vessel previously, must also be declared if the vessel has been outside the EU on its route.
Also empty containers (not owned or hired by the transport company) that are transported based on a transport agreement, must be declared.
Entry declarations for goods carried by air can be submitted by airlines, their representatives, temporary storage operators and forwarding agencies.
The airline is responsible for submitting the entry summary declaration.
An entry summary declaration must be submitted for all goods that arrive on the aircraft from outside the EU.
The details provided in the air waybill (AWB) are to be entered in the entry summary declaration for each goods item. Under the goods item data, the number of the AWB must be entered as an additional document using the ‘Produced documents/certificates’ code N740.
In the case of consolidated consignments, the details provided in the house air waybills (HAWB) are to be entered in the entry summary declaration for each goods item. Under the goods item data, the number of the HAWB must be always be entered as the ‘Produced documents/certificates’ using code N703 and the number of the master air waybill (MAWB) using code N741.
Instead of the transport document, the Unique Consignment Reference number (UCR) may be provided, if in use (WCO (ISO 15459) code or equivalent).
The railway company is responsible for submitting the entry summary declaration. The railway company can use a representative for submitting declarations.
A declaration is submitted for all goods arriving on the train.