Commentary

V17.120 Transitional EIDR simplified Customs declaration process

Part V17 Customs duties

V17.120 Transitional EIDR simplified Customs declaration process

Importing and exporting goods

V17.120 Transitional EIDR simplified Customs declaration process

Summary declaration

The entry summary declaration1 is the safety and security declaration made to the Import Control System (ICS) by the carrier, not the declarant. Goods brought into Great Britain, from Great Britain to Northern Ireland, or into Northern Ireland from outside the EU must be covered by a summary declaration, with the exception of goods carried by means of transport only passing through the territorial waters or the airspace of the UK without a stop within UK2, and the goods excluded as specified in Regulation (EU) 2015/2446, art 104.

EU Safety and security currently sits within the Union Customs Code (Regulation (EU) No 952/2013 Title IV Chapter 1) (UCC), which is the overarching legislative framework for customs adhered to by

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