Exit Summary Declaration (ASumA): Purpose & Process


📌 What is an Exit Summary Declaration (ASumA)?

  • The Exit Summary Declaration (ASumA) is used for risk assessment when goods leave the EU customs territory.
  • It replaces the export declaration in cases like re-exporting from a free zone.

📌 When is ASumA Required?

  • If goods are re-exported from a free zone, a customs declaration is not needed.
  • Instead, an Exit Summary Declaration (ASumA) must be submitted.
ScenarioCustoms Declaration Needed?ASumA Needed?
Regular Export✅ Yes❌ No
Free Zone Re-export❌ No✅ Yes

📌 How is ASumA Submitted?

  • In Germany, ASumA is processed through ATLAS in the Entry/Exit SumA (EAS) procedure.
  • It must be submitted electronically before the goods leave the EU.

📌 Why is ASumA Important?

  • It enables customs authorities to conduct a risk analysis before the goods exit.
  • It ensures compliance with security regulations and prevents unauthorized shipments.

🔑 Key Takeaways

ASumA replaces the export declaration when re-exporting from free zones.
Submitted electronically via customs systems like ATLAS (EAS procedure).
Used for security checks before goods leave the EU customs territory.

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