Summary declaration

What is meant by Summary declaration?

The term “summary declaration” refers, in customs and foreign trade software, to the electronic filing of goods data in condensed form with the customs authorities. In Germany, the term is often used specifically for the declaration for temporary storage in the ATLAS-SumA procedure, where the presentation notification and the temporary storage declaration are combined. In the broader customs context, it also includes the entry summary declaration (ESumA) and the exit summary declaration (ASumA), which are processed electronically via ATLAS procedures. The purpose of a summary declaration is to register goods with customs, prepare the next customs step, and monitor deadlines until the final customs treatment is completed.

Typical software functions in the area of “summary declaration”:

• Creation of pre-lodged and final summary declarations: Software supports the preparation and submission of declarations before presentation of the goods or immediately afterward.
• Electronic transmission to customs systems: Data is transmitted electronically to ATLAS or the responsible customs office.
• Capture of goods items and core shipment data: Import and temporary storage data is recorded at item level and prepared for further processing.
• Status, deadline, and response management: Systems display confirmations, partial confirmations, error messages, and deadlines for the next customs step.
• Splitting of items: An existing item can be split into several new items for different consignees, storage situations, or customs procedures.
• Consolidation of items: Several recorded items can be merged into a new consolidated shipment or position.
• Changes to temporary storage, storage location, and entitled party: Software allows updates when the storage location, warehouse keeper, or entitled party changes.
• Discharge and transfer into follow-up procedures: Items or partial quantities can be discharged and transferred into downstream processes such as re-export, transit, or customs clearance.

Examples of “summary declaration”:

• A logistics provider files an import shipment as a pre-lodged summary declaration before the goods arrive at the customs office.
• After presentation, imported non-Union goods are placed into temporary storage by means of a final summary declaration because the actual customs declaration has not yet been filed or supporting documents are still missing.
• A consolidated shipment is split in the software into several new items because the goods are intended for different consignees or different customs procedures.
• Several individual shipment items are merged into one new consolidated item because they are forwarded in a new container or under a new transport document.
• The storage location or the entitled party for an already recorded shipment is changed, and the updated summary declaration is resubmitted to the customs system.