Article 106U.K.Time-limits for lodging the entry summary declaration in case of transport by air(Article 127(3) and (7) of the Code)
1.Where the goods are brought into the customs territory of the Union by air, the entry summary declaration shall be lodged as early as possible.
The minimum dataset of the entry summary declaration shall be lodged at the latest before the goods are loaded onto the aircraft on which they are to be brought into the customs territory of the Union.
2.Where only the minimum dataset of the entry summary declaration has been provided within the time-limit referred to in the second subparagraph of paragraph 1, the other particulars shall be provided by the following time-limits:
(a)for flights with a duration of less than four hours, at the latest by the time of the actual departure of the aircraft;
(b)for other flights, at the latest four hours before the arrival of the aircraft at the first airport in the customs territory of the Union.