european commission / taxation and customs union 1968-2008 ics presentation 29 may 2008 updated 1...

ICS presentation 29 May 2008 updated 1

European Commission /

Taxation and Customs Union

1968-2008

Import Control System (ICS)

Presentation for representatives of air transportation

29 May 2008, Brussels




1968-2008

Structure of the presentation:

• Legal base• Entry core processes high level business scenarios in separate presentation

• Entry Summary Declaration (ENS)• Diversion request • Arrival notification• Presentation of goods

• Specific topics• ENS structure and standards• EORI• AEO reduced data set• Consignee• Goods descriptions• Empty containers

• TAXUD website




1968-2008

Legal provisions: Regulation 648/05 (1)(Amendment to Customs Code)

• Authorised Economic Operators (AEO)

• Common risk management framework/Customs controls(common risk profiles, MS exchange risk information)

• Electronic pre-arrival declarations (Entry Summary Declarations, ENS) for goods entering the EU ICS

• Electronic pre-departure declarations (Exit Summary Declarations, EXS) for goods leaving the EU ECS

• Customs declarations including safety and security data ECS (Export), NCTS (Transit), MS system (Import)




1968-2008

Legal provisions: Regulation 648/05 (2)

Note:

Art 36a and 182a talk about ‘summary declarations’

but

Entry and Exit Summary Declarations are meant (not ‘summary declarations for temporary storage’)

Clarified in Regulation 1875/06




1968-2008

Legal provisions: Regulation 648/05 (3)

Responsibility for providing the ENS/EXS: Reg. 648/05, Art. 36b 3 and 4

The person who brings the goods or who assumes responsibility forthe carriage of the goods into the customs territory of the Community.

Or

‘with his knowledge and consent’ (agreed interpretation):• the person who acts in his name, or • any person who is able to present the goods in question or

to have them presented to the competent customs authority, or• a representative




1968-2008

Legal provisions: Regulation 1875/06 (Amendment to the CC implementing provisions)

• Implementing provisions for Reg. 648/05 (e.g. time limits)

• Includes Annex 30A (data requirement for ENS and EXS);Relevant for air transportation:

• Explanatory notes• Table 1 (default data set)• Table 5 (AEO reduced dataset)• New table 6 to be introduced for ‘diversion request’

• Is about to be amended:• Fine tuned to reflect the agreed specifications• Target date for final text: mid 08




1968-2008

Core processes:Step 1 Step 2 only if needed! Step 3 Step 4

Entry summary declaration

Diversion request

Arrival notification

Presentation of goods

Covered by functional specs ICS phase 1

Covered by functional specs ICS phase 1

To be defined and implement by Member States

To be defined and implement by Member States

Reg. 1875/06Art 181b

Reg. 1875/06Art 183e(new process)

Reg. 1875/06Art 184g(new process)

Reg. 1875/06Art 186 (1)

Short haul: take offLong haul: 4 hours prior to arrival

When diversion is confirmed, prior to arrival

Upon arrival Unloading of goods

For all the goods on board, including FROB for third countries (one or multiple ENS)

For the aircraft (for parts of the cargo if MRN /MRN item number of the ENS is provided)

For the aircraft(for parts of the cargo if MRN /MRN item number of the ENS is provided)

For the goods to be unloaded(for parts of the cargo if MRN /MRN item number of the ENS is provided)




1968-2008

ICS phase 1 specifications for 01.07.2009

• Scope of commonly agreed specifications for ICS phase 1 (01.07.2009) limited to:• Handling of the ENS• Exchange of s&s risk analysis results between MS• Handling of international diversions

• Arrival, presentation of goods and handling of customs declarations with

s&s data MS’s matter

• Trader interface with the MS’s ICS specifications provided by MS




1968-2008

Step 1: Entry summary declaration (1)Send ENS to Customs

• Standardised electronic ICS message (same in all the MS)

• Sent to:• Office of first Entry or • Office of Lodgement in another MS (if accepted there)

• Prior to arrival (legal time limits!)

• Must contain Annex 30A data, including: • Mode of transport at border• Identity of means of transport: IATA or ICOA flight number• Expected date and time of arrival• Office of first Entry• The carrier’s EORI number and its transport document number

• A Representative can be declared




1968-2008

Step 1: Entry summary declaration (2)Customs register ENS

• Customs generate Movement Reference Number (MRN) upon registration of the ENS

• Registration communicated electronically by Customs to: • Person lodging ENS and • Carrier declared in ENS (if connected to ICS and if EORI number declared)

• Messages to carrier contain:• Person lodging the ENS (e.g. forwarder)• Carrier’s transport document• MRN and other elements

Enable carrier to make sure that ENS have been lodged for the issued transport document




1968-2008

Step 1: Entry summary declaration (3)Amendments

• Sent to Office of first Entry declared in the ENS

• By Person lodging the ENS or by Representative declared in the ENS

• Acceptance communicated to: • Sender of the amendment request• Carrier, if

• Connected to ICS• EORI number declared • He has applied for this functionality in the MS (under discussion)




1968-2008

Step 2: Diversion request (1)• Standardised electronic ICS message (same in all the MS)

• Sent by the operator of the active means of transport entering the EU or by his representative

• Data requirements about to be incorporated in Annex 30A (new Table 6)

• Prior to arrival

• Sent to the Office of first Entry declared in the ENS

• Required only if :• Diversion at Office of first Entry and • Diversion to a Member State not declared in the ENS (neither as first nor as

subsequent Office of Entry)

• Not required in case of national diversions or in case of diversions at subsequent Offices of Entry




1968-2008

Step 2: Diversion request (2)

• Must contain references enabling Customs to identify the related ENS • Mode of transport at border• Identity of means of transport: IATA or ICOA flight number• Expected date of arrival• Declared and Actual Office of first Entry• MRN = optional alternative

• Declared Office of first Entry • Notifies the sender of the registration of the diversion request• Immediately informs the actual Office of first Entry using ICS (sending the

risk analysis results)




1968-2008

Step 3: Arrival notification• Not harmonised (to be implemented by the Member States)

• Existing reporting systems may be used

• For the Customs to check ENS risk analysis results and to initiate appropriate controls upon arrival, also for FROB not being presented to Customs

• Sent by the operator of the active means of transport (aircraft)

• At the latest upon arrival at the Office of first Entry

• Not to be provided at Offices of subsequent Entry (at least not for s&s purposes)

• Must contain references to the ENS:• Mode of transport at border• Identity of means of transport: IATA or ICOA flight number• Expected date of arrival• Actual Office of first Entry• MRN = optional alternative




1968-2008

Step 4: Presentation of goods• Not harmonised (to be implemented by the Member States)

• Existing systems may be used

• Must cover goods to be unloaded only

• Must contain references to the ENS:• Mode of transport at border• Identity of means of transport: IATA or ICOA flight number• Expected date of arrival• Actual Office of first Entry• MRN = optional alternative

ICS functional specifications Process CO3 • Exchange of common messages between customs offices (IE 302/IE 303)

must be implemented• Changes will be required since the legal provisions are about to be amended




1968-2008

Specific topic: ENS structure and standards

• Structure, content, codes and validation checks binding for the MS

• Technical format (XML, EDIFACT….) to be defined by MS• COM has collected information from the MS• Results of the survey available to the Trade Contact Group on CIRCA

• The data element ‘specific circumstance indicator’ triggers Annex 30A dataset

• One single message definition (IE315) covering Annex 30A, Table 1-5




1968-2008

Specific topic: EORI(Economic Operator Registration and Identification)

• Legal provisions adopted on 25 April 2008

• Following actors shall be registered in EORI and their number (TIN) shall be declared in ICS:

• Person lodging ENS• Representative • For air transportation the Trader at Entry Carrier

• All other actors may be registered in EORI • List of authorities assigning EORI numbers will be published by the COM




1968-2008

Specific topic: AEO reduced data set

• Documented in Annex 30A, Table 5 (limited reduction of data)

• The ‘specific circumstance indicator’ ‘E’ shall be declared

• The Person lodging the ENS and all Consignees declared in the ENS must: • be registered in EORI and • declare the EORI TIN and • have an AEO certificate for

• safety and security and/or • for customs simplifications and safety and security




1968-2008

Specific topic: Consignee

• According to Annex 30A the Consignee is the ‘Party to whom goods are actually consigned’

• The objective is to get the importer address, if possible

• Forwarder info acceptable if actual Consignee is not available to the Person lodging the ENS

• Not providing the actual Consignee may aim to a higher level of risk




1968-2008

Specific topic: Non acceptable goods descriptions

• Document TAXUD 1407/2007 published on TAXUD website (see last slide)

• Document provides for guidelines only

• TCG has been informed that non acceptable goods descriptions may trigger results in the risk analysis

• Merging goods of different commodities (e.g. shoes and engines) in one single goods item of an ENS should be avoided

• Further alignment with US list could be envisaged




1968-2008

Specific topic: Empty Containers

Regulation 1875/06, Art. 181c (a) and 592a (a) proposed to be amended to say that only for

‘containers transported carried under a transport contract’

ENS/EXS are required




1968-2008

TAXUD website - Customs and Security:

http://ec.europa.eu/taxation_customs/customs/policy_issues/customs_security/index_en.htm • Customs related security initiatives of the EU

• Legal basis• AEO• Goods descriptions• Frequently asked questions

• Customs security programme

• Security cooperation with third countries

• Other topics

european commission / taxation and customs union 1968-2008 ics presentation 29 may 2008 updated 1...

Documents

customs union

european commission

customs code

customs territory

eu ecs customs declarations

exit summary declarations

legal provisions

competent customs authority