Taxation and Customs Union

Export procedure

What is the purpose and scope of the procedure?

The export procedure is obligatory for Union goods leaving the EU customs territory  (Article 269 of the Union Customs Code - UCC), with very few exceptions. This is due to the fact that this procedure must ensure the correct application of all export measures, e.g.: export restrictions and surveillance measures.

Where non-Union goods placed under a special procedure other than transit (as defined in Article 210  (b) to (d) UCC) are re-exported, the formalities for the export procedure also apply (Article 269 (3) CC).

 

The export procedure foresees, in principle, two stages:

I) Export declaration

First the exporter/declarant presents the goods, his export declaration and, where necessary, his export license at the customs office responsible for the place where he is established or where the goods are packed or loaded for export (Article 221 (2) UCC Implementing Act).

If, for administrative reasons, this provision cannot be applied, the export declaration may be lodged with any customs office which is competent for the operation in question (Article 221(2) of the –UCC-IA).

The export declaration must be submitted by electronic means, through the Export Control System (ECS). An oral  declaration may also be made (at the customs office of exit) in certain circumstances.

However, the use of an oral declaration is not allowed for goods in respect of which export refund or repayment of the duty is claimed or which are subject to prohibitions or restrictions or other special formalities.

The customs office to which the goods and the export declaration have been presented releases the goods  and transmits the particulars of the export declaration to the declared customs office of exit.

 

II) Presentation of the goods for export

Subsequently, the goods are presented at the customs office of exit which examines the goods presented based on the information received from the customs office of export and makes sure that they correspond to those declared and supervises their physical departure (Article 332 UCC IA).

In the case of goods exported by rail, post, air or sea, the customs office of exit may be the office competent for the place where the goods are taken over under a single transport contract for transport to a third country (e.g. port, airport, railway station).

Goods declared for export shall remain under customs supervision until they are taken out of the customs territory of the EU (Article 333 UCC). Where the customs offices of export and exit are different, the customs office of exit shall inform the customs office of export about the exit of the goods.