Placing the goods under the export procedure is mandatory for cases where they have to leave the customs territory of the Community.
The exporter must present the goods and the relevant export declaration and, where required specific authorisations or licences to the customs office of “export” which, pursuant to Article 221, p. 2 of EU Reg. 2015/2447 (RE), is the customs office competent for the place where the exporter is established or the goods are packed or loaded for export.
The customs declaration must be transmitted to the customs office of export electronically via the appropriate functionalities of the Agency’s AIDA IT system. The EU Export Control System (ECS) manages the exchange of data between export customs offices and national and EU customs offices of exit. Phase 1 of the ECS, which started on 1 July 2007, aims to provide control of export customs operations as well as being the primary tool for certifying the exit of goods from the customs territory of the Union for both customs and tax purposes. Phase 2 of the ECS, which started on 1 July 2011, ensures the fulfilment of the requirements of the EU customs regulations on ‘security and safety’.
The office of export accepts the declaration and carries out the risk analysis for tax and security purposes. An M.R.N (Movement Reference Number) is assigned to the operation.
Once these formalities have been completed, the office of export releases the goods for export on condition that they leave the customs territory in the same condition as when the export declaration was accepted. It also delivers the Export Accompanying Document (EAD) to the operator.
The goods and the AAD must be presented to the customs office of exit, which under Article 329 of the RE corresponds, with certain exceptions, to the customs office competent for the place from which the goods leave the customs territory of the Union.
This office monitors that the goods presented correspond to those declared, also on the basis of risk analysis, and verifies the physical exit of the goods.
Following this, the customs office of exit sends the electronic “exit results” message via the AIDA customs IT system to the office of export in accordance with the provisions of Article 333 IR. In case of a positive outcome, the “exit concluded” message constitutes proof of the exit of the goods from the customs territory of the Union. If there is a reference to the conclusion of the operation with discrepancies detected, the economic operator must go to the office of export for the rectification of the customs declaration.
The status of the operation and, therefore, the presence of the aforementioned message can be consulted by economic operators by typing the MRN on the Agency’s website in the section ‘Tracking of export or transit movements (MRN)’.
According to Article 335 of the IR, goods released for export must leave the customs territory of the Union within 90 days from the date of release.
The economic operators involved in the export operation for which the release was granted are obliged to notify the office of export of the non-exit of the goods for the purpose of cancellation of the declaration.
If the goods have left the customs territory of the Union but there is no exit message in the system, the operator may activate the search procedure at the customs office of export.
Reference legislation:
Arts. 266-277 of EU Reg. 952/2013 (UNHRC)
Arts 244-249 of EU Reg. 2015/2446 (RD)
Artt 326-341 of EU Reg. 2015/2447 (IR)
On the export and exit of goods, the European Commission and the Member States have prepared Guidelines that can be consulted on the Commission’s website at:
http://ec.europa.eu/taxation_customs/business/union-customs-code/ucc-guidance-documents_en
National provisions and administrative practice documents:
Note No. 70662 of 7 July 2016
Circular No. 8/D of 19 April 2016
Circular No. 18/D of 29 December 2010;
Note No. 29141/RU of 29 April 2010;
Note No. 166840/RU of 16 December 2009;
Note No. 17619/RU of 18 February 2009;
Note no. 88970/RU of 30 June 2009;
Note no. 3028 of 21 July 2008;
Note no. 6661 of 14 November 2007;
Note no. 3945 of 27 June 2007;
Note no. 1434 of 3 May 2007;
Note No. 4368 of 26 July 2006;
Circular No. 10/D of 1 March 2004;
Circular No. 75/D of 11 December 2002.
Circular No. 173/D of 2 July 1998.
