The carrier, or another person with the carrier's knowledge and consent, lodges the entry summary declaration (ENS) for all goods brought into the customs territory of the Community.
ENS may be waived under some specific circumstances (see Art. 181b-d CCIP). Where import or transit customs declarations containing Annex 30A data are provided, no independent ENS is required.
The carrier is the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Community, as referred to in Article 36b(3) of the Code. However,
Entry summary declaration (ENS) means: the summary declaration referred to in Article 36a of the Community Customs Code to be lodged for goods brought into the customs territory of the Community, except where otherwise provided for in Community Customs Code Implementing Provisions (Art. 1 (17) CCIP).