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.
[F13. By way of derogation from paragraphs 1 and 2 of this Article, until the date of upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, the entry summary declaration shall be lodged within 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; and
(b) for flights with a duration of four hours or more, at the latest four hours before the arrival of the aircraft at the first airport in the customs territory of the Union.]
Textual Amendments
F1 Inserted by Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446.