As already announced, the presentation notification must be submitted electronically via the ATLAS-SumA IT procedure from 1 January 2023.
In cross-border road and rail transport with Switzerland, a simplification is permitted with regard to the submission of the electronic presentation notification. This can also be submitted with the confirmation of presentation by the participant (CUSCON message) as part of the customs declaration prior to presentation in accordance with Art. 171 of the Union Customs Code (UCC). Thus, the presentation at introduction according to Art. 139 of the Customs Code and the presentation required for the acceptance of a customs declaration according to Art. 172 of the Customs Code are combined.
In particular, a notification of presentation in accordance with Article 139 of the CCC is not required if the goods are already under the transit procedure when they are brought into the customs territory.
In cases where it is possible to declare the goods orally or by travellers on the single administrative document at the time of import, no electronic presentation notification is required, even if the goods are to be presented.
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