The aim of the new manifest regulations is to ensure an equal level of protection through customs controls for all goods shipped into, out of or through the EU.

The amendment to the Customs Code covers four major changes:

• It requires traders to provide customs authorities with information on goods prior to import into, export from or transhipment via the EU

• It provides reliable traders (Authorised Economic Operators) with trade facilitation measures

• It introduces uniform community risk-selection criteria for controls, supported by computerised systems for goods entering, leaving or transiting EU customs territory

• It introduces an EU database enabling the consultation of all national registration numbers (EORI)

The time limits for lodging the Entry Summary Declaration (ENS) vary according to the mode of transport and length of journey:

• Containerised maritime cargo (except short sea containerised shipping): At least 24 hours prior to loading in each foreign port

• Bulk/ break bulk maritime cargo (except short sea bulk/ break bulk shipping): At least four hours prior to arrival at the first port in the EU

• Short sea shipping: Movements between Greenland, Faroe Islands, Ceuta, Melilla, Norway, Iceland, Baltic Sea ports, North Sea ports, Black Sea ports, Mediterranean ports, and the EU except French overseas departments, the Azores, Madeira and the Canary Islands: At least two hours before arrival at the first port in the EU

• Short sea shipping: Movements with a duration of less than 24 hours between a territory outside the customs territory of the EU, and the French overseas departments, the Azores, Madeira and the Canary Islands: At least two hours before arrival at the first port in the EU

• Short haul flights (less than four hours duration): At least by the time of the aircraft's actual take-off

• Long haul flights (more than four hours duration): At least four hours prior to arrival at the first airport in the EU

• Rail and inland waterways: At least two hours prior to arrival at the customs office of entry in the EU

• Road traffic: At least one hour prior to arrival at the customs office of entry in the EU

Where the regulations require carriers to declare containerised maritime cargo information to European Customs 24 hours prior to EU-bound goods being loaded onto a vessel in a non-EU port, most carriers will require all shipping instructions within 48 hours of the operational cut at the port of loading.

Between July 2009 and December 2010, this advance declaration is an option for traders, not an obligation. During this transitional period, goods not declared in advance will be submitted to risk analysis after arrival in or before departure from the EU.