The introduction of this grace period does not excuse lines/agents from the obligation to file ENS/EXS electronically but it will ensure that no penalties are applied to those that have filed on time but whose entries are not accepted/processed as a result of failures further along the communications chain. DG-TAXUD will monitor the introduction of ENS/EXS filing in all Member States for at least the first two months of 2011, and possibly longer depending on progress or the lack of it, and in due course will determine when the grace period will end. In any case it will not exceed six months for ENS (entry summary declarations) or twelve months for EXS (exit summary declarations). Where necessary, national authorities will also put temporary measures in place to ensure that no consignments are delayed as a result of these internal issues.
The obligation on lines/agents to file electronically on time from 1st January remains unchanged and individual national customs authorities will be monitoring their own systems and applying appropriate penalties.
ECASBA will be advised through the Trade Contact Group and its own contacts when the grace periods end and we will advise members accordingly.