Summary tax returns. ENS and EXS
Information you must provide to customs authorities on the entry and exit of goods into and out of the EU customs territory. The entry summary tax return is the information you need to provide at entry, find out when and how to do it
What is the Entry Summary Declaration? (ICS2)
The ENS, Entry Summary Declaration, is an acronym for Entry Summary Declaration: declaration referred to in Article 127 of the Customs Code and defined in Article 5(9) of the Union Customs Code as follows:
The act by which the customs authorities are informed, in the manner, form and time limit laid down in the regulations, of the entry of certain goods into the customs territory of the European Union.
This declaration, prior to the introduction of goods into the Union, enables security controls to be carried out, based on risk criteria defined by common agreement by all the Member States, thus ensuring their harmonised application.
It shall be presented in Spain when the first point of entry into the customs territory of the EU is located in Spanish territory and shall include all goods carried on the active means of transport entering that territory, regardless of whether their end-use is inside or outside the customs territory of the Union.