1.   An electronic system set up pursuant to Article 16(1) of the Code shall be used for:

The development and release dates of the sequenced deployment of the system are set out in the project UCC Import Control System 2 (ICS2) in the Annex to Commission Implementing Decision (EU) 2019/2151 (*1).

1a.   Economic operators shall use an EU harmonised trader interface, designed by the Commission and the Member States in agreement with each other, for submissions, requests for amendments, requests for invalidations, processing and storage of the particulars of entry summary declarations and for the exchange of related information with the customs authorities.

2.   By way of derogation from paragraph 1 of this Article, until the dates of the deployment of the electronic system referred to therein in accordance with the Annex to Implementing Decision (EU) 2019/2151, the electronic system for the lodging and exchange of information relating to entry summary declarations laid down in Regulation (EEC) No 2454/93 shall be used in accordance with Articles 185(1), 187 and 188(3) of this Regulation.

1.   Where none of the waivers from the obligation to lodge an entry summary declaration in Article 104 of Delegated Regulation (EU) 2015/2446 applies, the particulars of the entry summary declaration shall be provided as follows for goods transported by air:

1a.   Where none of the waivers from the obligation to lodge an entry summary declaration in Article 104 of Delegated Regulation (EU) 2015/2446 applies, for goods transported by sea, inland waterways, road or rail, the particulars of the entry summary declaration shall be provided as follows:

2.   Where the entry summary declaration is lodged by the submission of more than one dataset, or by the submission of the minimum dataset referred to in Article 106(2) and (2a) of Delegated Regulation (EU) 2015/2446, the person submitting the partial or minimum dataset shall do so to the customs office that, according to his/her knowledge, should be the customs office of first entry. If that person does not know the place in the customs territory of the Union at which the means of transport carrying the goods is expected to first arrive, the customs office of first entry may be determined based on the place to which the goods are consigned.

1.   From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for deployment of release 3 of the electronic system referred to in Article 182(1) of this Regulation, in the cases referred to in Article 112(1) of Delegated Regulation (EU) 2015/2446, the carrier and any of the persons issuing a bill of lading shall provide, in the particulars of the entry summary declaration, the identity of any person that has concluded a transport contract with them and has not provided them with the particulars required for the entry summary declaration.

Where the consignee indicated in the bill of lading as not having underlying bills of lading does not make the required particulars available to the person issuing the bill of lading, that person shall provide the identity of the consignee in the particulars of the entry summary declaration.

2.   From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for deployment of release 3 of the electronic system referred to in Article 182(1) of this Regulation, in the cases referred to in Article 112(1) of Delegated Regulation (EU) 2015/2446, the person issuing the bill of lading shall inform the person that concluded a transport contract with him about the issuance of that bill of lading.

In the case of a goods co-loading arrangement, the person issuing the bill of lading shall inform the person with whom he entered into that arrangement of the issuance of that bill of lading.

3.   From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for deployment of release 2 of the system referred to in Article 182(1) of this Regulation, in the cases referred to in Article 113(1) of Delegated Regulation (EU) 2015/2446, the carrier and any of the persons issuing an air waybill shall provide, in the particulars of the entry summary declaration, the identity of any person that has concluded a transport contract with them, or issued an air waybill in respect of the same goods, and did not make the particulars required for the entry summary declaration available to them.

4.   From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for deployment of release 2 of the electronic system referred to in Article 182(1) of this Regulation, in the cases referred to in Article 113(1) of Delegated Regulation (EU) 2015/2446, the person issuing an air waybill shall inform the person who concluded a transport contract with him of the issuance of that air waybill.

In the case of a goods co-loading arrangement, the person issuing the airway bill shall inform the person with whom he entered into that arrangement of the issuance of that airway bill.

5.   From the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for deployment of release 2 of the electronic system referred to in Article 182(1) of this Regulation, in the cases referred to in Article 113a(2) and (3) of Delegated Regulation (EU) 2015/2446, the carrier shall provide, in the particulars of the entry summary declaration, the identity of the postal operator or express carrier that does not make the particulars required for the entry summary declaration available to him.

1.   The customs authorities shall register the entry summary declaration upon its receipt and shall immediately notify the declarant or his/her representative of its registration and shall communicate a MRN of the entry summary declaration and the date of registration to that person.

2.   From the date set out in the Annex to Implementing Decision (EU) 2019/2151 as start date of the deployment window of release 1 of the electronic system referred to Article 182(1) of this Regulation, where the particulars of the entry summary declaration are provided by the submission of at least the minimum dataset referred to in Article 106(2) and (2a) of Delegated Regulation (EU) 2015/2446 or by the submission of more than one dataset, the customs authorities shall:

3.   The customs authorities shall immediately notify the carrier of the registration, provided that the carrier has requested to be notified and has access to the electronic systems referred to in Article 182 of this Regulation, in any of the following cases:

4.   The obligation to inform the carrier in the cases referred to in point (b) of paragraph 3 shall apply from the date set out in the Annex to Implementing Decision (EU) 2019/2151 as start date of the deployment window of release 2 of the electronic system referred to in Article 182(1) of this Regulation, provided that the carrier has access to that system.

1.   Risk analysis shall be completed before the arrival of the goods at the customs office of first entry, provided that the entry summary declaration has been lodged within the time limits laid down in Articles 105 to 109 of Delegated Regulation (EU) 2015/2446, unless a risk is identified or an additional risk analysis needs to be carried out.

Without prejudice to the first subparagraph, a first risk analysis on goods to be brought into the customs territory of the Union by air shall be carried out as soon as possible upon receipt of the minimum dataset of the entry summary declaration referred to in Article 106(2) and (2a) of Delegated Regulation (EU) 2015/2446.

2.   The customs office of first entry shall complete the risk analysis primarily for security and safety purposes after the following exchange of information through the system referred to in Article 182(1):

3.   Where the customs office of first entry requires further information on the particulars of the entry summary declaration for the completion of the risk analysis, that analysis shall be completed after that information has been provided.

For those purposes, the customs office of first entry shall request that information from the person that lodged the entry summary declaration or, where applicable, the person that submitted the particulars of the entry summary declaration. Where that person is different from the carrier, the customs office of first entry shall inform the carrier, provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182(1).

4.   Where the customs office of first entry has reasonable grounds to suspect that goods brought by air could pose a serious aviation security threat, it shall require that the consignment, before being loaded on an aircraft bound for the customs territory of the Union, be screened as High Risk Cargo and Mail in accordance with point 6.7 of the Annex to Commission Implementing Regulation (EU) 2015/1998 (*2) and point 6.7.3 of the Annex to Commission Implementing Decision C(2015)8005 final of 16 November 2015 laying down detailed measures for the implementation of the common basic standards on aviation security containing information, as referred to in point (a) of Article 18 of Regulation (EC) No 300/2008.

The customs office of first entry shall notify the following persons, provided that they have access to the electronic system referred to in Article 182(1) of this Regulation:

Following that notification, the person who lodged the entry summary declaration, or where applicable, the person that submitted the particulars of the entry summary declaration shall provide the customs office of first entry with the results of that screening and with all other related relevant information. The risk analysis shall only be completed after that information has been provided.

5.   Where the customs office of first entry has reasonable grounds to consider that goods brought by air or containerised cargo brought by sea, as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446, would pose such a serious threat to security and safety that immediate action is required, it shall direct that the goods not be loaded on the relevant means of transport.

The customs office of first entry shall notify the following persons, provided that they have access to the electronic system referred to in Article 182(1) of this Regulation:

That notification shall be made immediately after the detection of the relevant risk and, in the case of containerised cargo brought by sea as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446, at the latest within 24 hours of the receipt of the entry summary declaration or, where applicable, of the particulars of the entry summary declaration by the carrier.

The customs office of first entry shall also immediately inform the customs authorities of all Member States of that notification and make the relevant particulars of the entry summary declaration available to them.

6.   Where a consignment has been identified as posing a threat of such nature that immediate action is required upon arrival of the means of transport, the customs office of first entry shall take that action upon arrival of the goods.

7.   After completing the risk analysis, the customs office of first entry may recommend, through the electronic system referred to in Article 182(1), the most appropriate place and measures to carry out a control.

The customs office competent for the place that has been recommended as the most appropriate for control shall decide on the control and shall make through the electronic system referred to in Article 182(1) the results of that decision available to all the customs offices potentially concerned by the movement of goods, at the latest at the moment of presentation of the goods at the customs office of first entry.

7a.   In the cases referred to in Article 46(5) and Article 47(2) of the Code, the customs offices shall make the results of their customs controls available to other customs authorities of the Member States through the electronic system referred to in Article 182(1) of this Regulation, and shall exchange risk relevant information through the system referred in Article 36 of this Regulation.

8.   Where goods for which the obligation to lodge an entry summary declaration is waived in accordance with points (c) to (k), (m) and (n) of Article 104(1) and Article 104(2) to (4) of Delegated Regulation (EU) 2015/2446 are brought into the customs territory of the Union, the risk analysis shall be carried out upon the presentation of the goods.

9.   Goods presented to customs may be released for a customs procedure or re-exported as soon as the risk analysis has been carried out, and the results of the risk analysis and, where required, the measures taken, allow such a release.

10.   Risk analysis shall also be carried out if the particulars of the entry summary declaration are amended in accordance with Article 129 of the Code. In that case, without prejudice to the time-limit laid down in the third subparagraph of paragraph 5 of this Article for containerised cargo brought by sea, the risk analysis shall be completed immediately upon receipt of the particulars unless a risk is identified or an additional risk analysis needs to be carried out.

1.   The electronic system referred to in Article 182(1) shall be used for lodging a request for amendment or invalidation of an entry summary declaration or of the particulars therein.

Where different persons request an amendment or an invalidation of the particulars of the entry summary declaration, each of those persons shall only be permitted to request the amendment or invalidation of the particulars that he/she submitted.

2.   The customs authorities shall immediately notify the person who lodged the request for amendment or invalidation of their decision to register it or reject it.

Where the amendments to or invalidation of the particulars of the entry summary declaration are lodged by a person different from the carrier, the customs authorities shall also notify the carrier, provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182(1).

3.   By way of derogation from paragraph 1 of this Article, Member States may allow that requests for amending or invalidating the particulars of an entry summary declaration that has been lodged using the electronic system referred to in Article 182(2) are made using means other than the electronic data-processing techniques referred to in Article 6(1) of the Code.

1.   Where, after having lodged the entry summary declaration through the electronic system referred to in Article 182(2), a sea-going vessel or an aircraft is diverted and is expected to arrive in the first place at a customs office located in a Member State that was not indicated as a country of routing in the entry summary declaration, the operator of that means of transport shall inform the customs office indicated as the customs office of first entry in the entry summary declaration of that diversion and shall lodge the arrival notification to the actual customs office of first entry.

The first subparagraph of this Article shall not apply where goods have been brought into the customs territory of the Union under a transit procedure in accordance with Article 141 of the Code.

2.   The customs office indicated in the entry summary declaration as the customs office of first entry shall immediately after being informed in accordance with paragraph 1 notify the customs office which according to that information is the customs office of first entry of the diversion. It shall ensure the availability of the relevant particulars of the entry summary declaration and of the results of the risk analysis to the customs office of first entry.

3.   From the date set out in the Annex to Implementing Decision (EU) 2019/2151 as start date of the deployment window of release 2 of the electronic system referred to in Article 182(1) of this Regulation, where an aircraft is diverted and has arrived in the first place at a customs office located in a Member State that was not indicated as a country of routing in the entry summary declaration, the actual customs office of first entry shall, through that system, retrieve the particulars of the entry summary declaration, the risk-analysis results and the control recommendations made by the expected customs office of first entry.

4.   From the date set out in the Annex to Implementing Decision (EU) 2019/2151 as start date of the deployment window of release 3 of the electronic system referred to in Article 182(1) of this Regulation, where a sea-going vessel is diverted and has arrived in the first place at a customs office located in a Member State that was not indicated as a country of routing in the entry summary declaration, the actual customs office of first entry shall, through that system, retrieve the particulars of the entry summary declaration, the risk-analysis results and the control recommendations made by the expected customs office of first entry.’.

1.   In accordance with Article 127 of Delegated Regulation (EU) 2015/2446, Union goods shall be identified in the TIR or ATA carnet or in the NATO form 302 or in the EU form 302 by the code “T2L” or “T2LF”. The holder of the procedure may include one of those codes, as appropriate, accompanied by his signature in the relevant documents in the space reserved for the description of goods before presenting it to the customs office of departure for authentication. The appropriate code “T2L” or “T2LF” shall be authenticated with the stamp of the customs office of departure accompanied by the signature of the competent official.

In case of an electronic NATO form 302 or an electronic EU form 302, the holder of the procedure may also include one of these codes in the form 302 data. In that case, the authentication by the office of departure shall be done in electronic form.

2.   When the TIR carnet, the ATA carnet, the NATO form 302 or the EU form 302 covers both Union goods and non-Union goods, they shall be listed separately and the code “T2L” or “T2LF”, as appropriate, shall be entered in such a way that it clearly relates only to Union goods.’.

1.   For the purposes of Article 138 of Delegated Regulation (EU) 2015/2446, the customs declaration for goods referred to in Article 141(3) of that Delegated Regulation shall be considered to have been accepted and the goods released when the goods are delivered to the consignee.

2.   Where it has not been possible to deliver the goods to the consignee, the customs declaration shall be deemed not to have been lodged.

The goods which have not been delivered to the consignee shall be deemed to be in temporary storage until they are destroyed, re-exported or otherwise disposed in accordance with Article 198 of the Code.’.

1.   The customs office designated by the Member State where the military activity on the customs territory of the Union starts shall supply the NATO forces stationed in its territory with NATO forms 302 which:

2.   At the time of dispatch of the goods, the NATO forces shall do either of the following:

3.   Where the NATO forces proceed in accordance with point (b) of paragraph 2, they shall, without delay, provide a copy of the NATO form 302 to the customs office designated as responsible for the customs formalities and controls pertaining to the NATO forces dispatching the goods or on whose behalf the goods are being dispatched.

The other copies of the NATO form 302 shall accompany the consignment to the NATO forces of destination, which shall stamp and sign them upon arrival of the goods.

At the time of arrival of the goods, two copies of the form shall be given to the customs office designated as responsible for the customs formalities and controls pertaining to the NATO forces of destination.

That designated customs office shall retain one copy and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the NATO forces dispatching the goods or on whose behalf the goods are being dispatched.

1.   The customs office designated by the Member State where the military activity on the customs territory of the Union starts shall supply the military forces of a Member State stationed in its territory with EU forms 302 which:

2.   At the time of dispatch of the goods, the military forces of the Member State shall do either of the following:

3.   Where the military forces of the Member State proceed in accordance with point (b) of paragraph 2, they shall provide, without delay, a copy of the EU form 302, to the customs office designated as responsible for the customs formalities and controls pertaining to the military forces of the Member State dispatching the goods or on whose behalf the goods are being dispatched.

The other copies of the EU form 302 shall accompany the consignment to the military forces of the Member State of destination, which shall stamp and sign them upon arrival of the goods.

At the time of arrival of the goods, two copies of the form shall be given to the customs office designated as responsible for customs formalities and controls pertaining to the military forces of the Member State of destination.

That designated customs office shall retain one copy and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the military forces of the Member State dispatching the goods or on whose behalf the goods are being dispatched.’.

1.   At the time of dispatch of the goods, the NATO forces shall do either of the following:

2.   Where the NATO forces lodge the NATO form 302 data electronically in accordance with point (a) of paragraph 1 of this Article, Articles 294, 296, 304, 306 and 314 to 316 of this Regulation shall apply mutatis mutandis.

3.   Where the NATO forces proceed in accordance with point (b) of paragraph 1, they shall, without delay, give a copy of the NATO form 302 to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces dispatching the goods or on whose behalf the goods are being dispatched.

The other copies of the NATO form 302 shall accompany the consignment to the NATO forces of destination, which shall stamp and sign them upon arrival of the goods.

At the time of arrival of the goods, two copies of the NATO 302 form shall be given to the customs office designated as responsible for customs formalities and controls pertaining to the NATO forces of destination.

That designated customs office shall retain one copy of the NATO 302 form and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the NATO forces dispatching the goods or on whose behalf the goods are being dispatched.’.

1.   At the time of dispatch of the goods, the military forces of the Member State shall do either of the following:

2.   Where the military forces of the Member State lodge the EU form 302 data electronically in accordance with point (a) of paragraph 1 of this Article, Articles 294, 296, 304, 306 and 314 to 316 shall apply mutatis mutandis.

3.   Where the military forces of the Member State proceed in accordance with point (b) of paragraph 1, they shall, without delay, give a copy of the EU form 302 to the designated customs office responsible for customs formalities and controls pertaining to the military forces of the Member State dispatching the goods or on whose behalf the goods are being dispatched.

The other copies of the EU form 302 shall accompany the consignment to the military forces of the Member State of destination, which shall stamp and sign them upon arrival of the goods.

At the time of arrival of the goods, two copies of the EU form 302 shall be given to the customs office designated as responsible for customs formalities and controls pertaining to the military forces of the Member State of destination.

That designated customs office shall retain one copy of the EU form 302 and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the military forces of the Member State dispatching the goods or on whose behalf the goods are being dispatched.’.