The Essence and Requirements for Filing an Entry-Summary Declaration of Import in the EU

The purpose of the paper is to analyze the content and presentation of the main requirements for the import summary declaration to the specific implementation of foreign trade operations. The article reveals the essence and role of import summary declaration (ENS) in the process of prior notification of the movement of goods. It was analyzed the information provided to ENS depending on the type of vehicle which transported goods and the availability of special status. The timing and the presentation of the import declaration and brief outline procedures for submitting and correcting information in it were shown. Based on the research conclusions can be drawn that the introduction of a prior notification of the movement of goods across the customs border involves establishment of appropriate regulatory preconditions, establishing communication linkages between the customs authorities and participants of foreign trade activities and provide the necessary information resources and technologies that ultimately will simplify customs procedures and ensure the appropriate level of customs security.