Legal Alert-Amendments to Community Customs Code-Regulation 273-2009




  1. Obligation to file an Entry Summary Declaration under Art. 183 of Regulation 2454/93

Pursuant to Regulation No. 1875/2006 a new Art. 181b was introduced in Regulation No. 2545/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code. According to the new provision all goods brought into the customs territory of the Community (with certain exceptions) shall be covered by an “entry summary declaration”.

Following a transitional period which lapsed on 21.12.2010 and during which the lodging of the Entry Summary Declaration under Art.183 of Regulation 2454/93 (the “Entry Summary Declaration” or “ENS”) was not obligatory, as of 01.01.2011 the European Legislation requires lodging the ENS before the goods have arrived on the territory of the EU or before their lading on means of sea transportation. The EU legislation also classifies specific time limits for lodging the ENS regarding the means of transportation.

The failure to lodge an Entry Summary Declaration with the customs offices is penalized with an administrative sanction.

  1. Contents of the ENS

The Entry Summary Declaration form shall be completed electronically and should contain the data under Annex 30A to Regulation 2454/93. The data on the sender, recipient, number of packages, weight, etc. shall be necessary in order to complete a risk analysis before the entry of the goods as well as to ensure the customs control.

  1. How to lodge the Entry Summary Declaration

The ENS shall be lodged with the first customs office of entry of the goods in the EU. The document can be lodged with another customs office in the EU only in the event this office has the ability to further electronically send it to the first customs office of entry as of immediately. Up to the present moment eight member states are able to send and receive messages related to this function – Austria, Bulgaria, Cyprus, the Czech Republic, Denmark, Latvia, Romania and Slovakia.

The ENS shall be lodged electronically with the Bulgarian customs offices using the ENS web form on the website of the National Customs Agency:  > Section ECustoms > Systems or within a connection of a system-to-system type.

The ENS shall be lodged with the customs offices as a hard copy only in the event the electronic system of the National Customs Agency does not work properly.