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Taxation and Customs Union

The export procedure allows exit of Community goods from the EC customs territory. From a customs point of view, exported Community goods change their status to non-Community goods. For non-Community goods, the operation is called 're-exportation'.

The export procedure entails the application of all exit formalities, including, where applicable, the payment of export refunds and the presentation of export licences.


Export procedure

Export declaration, presentation of the goods for export

Outward processing

Outward processing