Article 105 Time-limits for lodging the entry summary declaration in case of transport by sea(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by sea, the entry summary declaration shall be lodged within the following time-limits:

1. (a)

   for containerised cargo, other than where point (c) or point (d) applies, at the latest 24 hours before the goods are loaded onto the vessel on which they are to be brought into the customs territory of the Union;

2. (b)

   for bulk or break bulk cargo, other than where point (c) or (d) applies, at the latest four hours before the arrival of the vessel at the first port of entry into the customs territory of the Union;

3. (c)

   at the latest two hours before arrival of the vessel at the first port of entry into the customs territory of the Union in case of goods coming from any of the following:

   1. (i)

      F1Ireland or Norway;

   2. (ii)

      the Faeroe Islands;

   3. (iii)

      Iceland;

   4. (iv)

      ports on the Baltic Sea, the North Sea, F2the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras;

   5. (v)

      F3...

4. (d)

   F4...