01How the procedure works
Entry summary declaration before goods arrive in the EU customs territory. Fully implemented for sea and road in ICS2 Phase 3.
The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).
02Typical use cases
Mandatory for every import — air, sea, road, rail, post. Timing, e.g. 24 h before loading for container sea freight.
Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?
03Requirements and documentation
Requirements: Data submission via ICS2 with MRN return, security risk analysis.
Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.