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.
| Scenario | Customs 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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