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Carry out an entry or exit summary declaration online

You must lodge the summary declaration of entry or exit at the first customs office of entry or exit when you enter or leave the customs territory of the Union.
As a carrier, you are always responsible for the registration, but in certain cases you may instruct other persons to carry out the registration.

You must lodge the exit summary declaration if you have not lodged a customs declaration or re-export declaration as a pre-declaration. In particular, in the case of

  • re-export from a free zone or temporary storage of non-Union goods that are in the free zone or temporary storage for more than 14 days;
  • re-export of non-Union goods from a free zone or temporary storage where the place of destination or the consignee has changed in relation to the entry summary declaration;
  • re-export of non-Union goods from temporary storage following an external transit procedure (transit declaration without security data),
  • Carriage between 2 locations within the European Union by air and sea when the goods are transhipped in a third country.

As a rule, you must always lodge the entry declaration when you take goods into the customs territory of the Union. A summary entry declaration is not to be submitted in tourist traffic if you can declare the goods verbally or, for example, by passing through the green exit.

The entry or exit summary declaration is usually lodged via ATLAS-EAS (Automated Tariff and Local Customs Clearance System). However, these can also be submitted via the Internet registration.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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