Blogue Aduaneiro, Alfândegas, Customs, Douanes, Aduanas, Comércio Mundial, Import-Export

Implementing provisions relating to exportation - Article 793 of Regulation No 2454/93

2012-02-01T01:05:00.000+01:00

Copy 3 of the single administrative document or the accompanying document referred to in Article 792(2) of Regulation No 2454/93 and the goods released for export shall be presented together to customs at the customs office of exit.

The customs office of exit shall be the last customs office before the goods leave the customs territory of the Community.

By way of derogation from the first subparagraph, the customs office of exit shall be one of the following:

(a) in the case of goods leaving by pipeline and of electrical energy, the office designated by the Member State where the exporter is established;

(b) the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Community by the railway companies, the postal authorities, the airlines or the shipping companies, provided that the following conditions are met:

(i) the goods are to leave the customs territory of the Community by rail, post, air or sea;

(ii) the declarant or his representative requests that the formalities referred to in Article 793a(2), or in Article 796e(1), be carried out at that office.

Where goods taken over under a single transport contract arrive at the customs office at the actual point of exit from the customs territory of the Community, the carrier shall, on request, make available to that office one of the following:

(a) the movement reference number of the export declaration where available; or

(b) a copy of the single transport contract or the export declaration for the goods concerned; or

(c) the unique consignment reference number or the transport document reference number and the number of packages and, if containerised, the equipment identification number; or

(d) information concerning the single transport contract or the transport of the goods out of the customs territory of the Community contained in the data processing system of the person taking over the goods or another commercial data processing system.

Implementing provisions relating to exportation - Article 792b of Regulation No 2454/93

2012-01-31T01:58:00.000+01:00

Articles 796da and 796e of Regulation No 2454/93 shall apply mutatis mutandis in cases where a paper-based export declaration has been lodged.

Implementing provisions relating to exportation - Article 792a of Regulation No 2454/93

2012-01-30T01:10:00.000+01:00

Where goods released for export do not leave the customs territory of the Community, the exporter or the declarant shall immediately inform the customs office of export. Where applicable, Copy 3 of the single administrative document shall be returned to that office.

Where, in the cases referred to in point (b) of the second subparagraph of Article 793(2) or Article 793b of Regulation No 2454/93, a change in the transport contract has the effect of terminating inside the customs territory of the Community a transport operation which should have terminated outside it, the companies or authorities in question may only carry out the amended contract with the agreement of the customs office referred to in point (b) of the second subparagraph of Article 793(2) of Regulation No 2454/93 or, in the case of a transit operation, the office of departure. Copy 3 of the export declaration shall be returned to the customs office of export and the declaration shall be invalidated by that office.

Implementing provisions relating to exportation - Article 792 of Regulation No 2454/93

2012-01-29T01:15:00.001+01:00

Where the export declaration is made on the basis of the single administrative document, Copies 1, 2 and 3 shall be used.

The customs office where the export declaration has been lodged shall stamp Box A and, where appropriate, complete Box D.

On granting release of the goods, this customs office shall retain Copy 1, send Copy 2 to the statistical office of the Member State of the customs office of export and, where Articles 796a to 796e of Regulation No 2454/93 do not apply, return Copy 3 to the person concerned.

Where the export declaration is processed at the customs office of export using a data processing technique, Copy 3 of the single administrative document may be replaced by an accompanying document printed out from the customs authority's computerised system.

This document shall contain at least the data required for the export accompanying document referred to in Article 796a of Regulation No 2454/93.

The customs authorities may authorise the declarant to print out the accompanying document from his computerised system.

When the entire export operation is carried out on the territory of one Member State, that Member State may waive the use of Copy 3 of the single administrative document or the export accompanying document, provided that the requirements of Article 182b(2) of the Code are met.

Without prejudice to Articles 796a to 796e of Regulation No 2454/93, where the customs rules provide for another document to replace Copy 3 of the single administrative document, the provisions of this Chapter shall apply, mutatis mutandis, to that other document.

Implementing provisions relating to exportation - Article 791 of Regulation No 2454/93

2012-01-28T01:12:00.000+01:00

Where there are duly justified good reasons, an export declaration may be accepted at any customs office.

In this case, controls relating to the application of prohibitions and restrictions shall take account of the special nature of the situation.

Implementing provisions relating to exportation - Article 790 of Regulation No 2454/93

2012-01-27T01:07:00.000+01:00

Where, for administrative reasons, the first sentence of Article 161 (5) of the Code cannot be applied, the declaration may be lodged with any customs office, in the Member State concerned, which is competent for the operation in question.

Implementing provisions relating to exportation - Article 789 of Regulation No 2454/93

2012-01-26T01:03:00.000+01:00

In cases involving sub-contracting, the export declaration may also be lodged at the customs office responsible for the place where the sub-contractor is established.

Implementing provisions relating to exportation - Article 788 of Regulation No 2454/93

2012-01-25T01:01:00.000+01:00

The exporter shall be considered to be the person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is accepted.

Where ownership or a similar right of disposal over the goods belongs to a person established outside the Community pursuant to the contract on which the export is based, the exporter shall be considered to be the contracting party established in the Community.

Implementing provisions relating to exportation - Article 787 of Regulation No 2454/93

2012-01-24T01:30:00.000+01:00

Export declarations shall comply with the provisions relating to structure and particulars set out in this Chapter, Articles 279 to 289, Annex 37 and Annex 30A.

They shall be lodged at the competent customs office using a data-processing technique.

Where the custom authorities' computerised system is not functioning or where the electronic application of the person lodging an export declaration is not functioning, the customs authorities shall accept a paper-based export declaration provided that it is made in one of the following ways:

(a) using a form corresponding to the specimen set out in Annexes 31 to 34 complemented by a Security and Safety Document corresponding to the specimen set out in Annex 45i and a Security and safety List of Items corresponding to the specimen set out in Annex 45j;

(b) using an Export/Security Single Administrative Document corresponding to the specimen set out in Annex 45k and an Export/Security List of Items corresponding to the specimen set out in Annex 45l.

The form shall contain the minimum list of data set out in Annex 37 and in Annex 30A for the export procedure.

The customs authorities shall establish, in agreement with each other, the procedure to be followed in the cases referred to in point (a) of paragraph 2.

The use of a paper-based export declaration referred to in paragraph 2(b) shall be subject to the approval of the customs authorities.

Where the goods are exported by travellers who have no direct access to the customs’ computerised system and so have no means of lodging the export declaration using a data processing technique at the office of export, the customs authorities shall authorise the traveller to use a paper-based customs declaration made on a form corresponding to the specimen set out in Annexes 31 to 34 and containing the minimum list of data set out in Annex 37 and Annex 30A for the export procedure.

In these two last cases, the customs authorities shall ensure that the requirements of Articles 796a to 796e are met.

Implementing provisions relating to exportation - Article 786 of Regulation No 2454/93

2012-01-23T01:00:00.000+01:00

The export procedure shall be used where Community goods are to be brought to a destination outside the customs territory of the Community.

The formalities concerning the export declaration laid down in this Chapter shall also be used in cases:

(a) where Community goods are to move to and from territories within the customs territory of the Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply;

(b) where Community goods are delivered tax exempt as aircraft and ship supplies, regardless of the destination of the aircraft or ship.

However, in the cases referred to under points (a) and (b), it shall not be necessary to include in the export declaration the particulars for an exit summary declaration set out in Annex 30A.

Implementing provisions relating to exportation - Article 592g of Regulation No 2454/93

2012-01-22T01:30:00.000+01:00

Where goods covered by an exemption under Article 592a(c) to (p), from the requirement to lodge a customs declaration by the time limits set out in Articles 592b and 592c, are brought out of the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods, where available on the basis of the customs declaration covering these goods.

Implementing provisions relating to exportation - Article 592f of Regulation No 2454/93

2012-01-21T01:00:00.000+01:00

Where it is found that goods presented to customs are not covered by a customs declaration containing the particulars necessary for the exit summary declaration, the person who brings the goods, or who assumes responsibility for the carriage of the goods out of the customs territory of the Community, shall lodge a customs declaration or an exit summary declaration immediately. If the declarant lodges a customs declaration after the deadlines provided, this shall not preclude application of penalties laid down in the national legislation.

Implementing provisions relating to exportation - Article 592e of Regulation No 2454/93

2012-01-20T01:41:00.000+01:00

The competent customs office shall, upon receipt of the customs declaration, carry out appropriate risk analysis and customs controls, prior to release of the goods for exportation.

Goods may be released as soon as the risk analysis has been carried out and the results allow such a release.

Implementing provisions relating to exportation - Article 592d of Regulation No 2454/93

2012-01-19T01:35:00.000+01:00

The deadlines laid down in Articles 592b and 592c of Regulation No 2454/93 shall not apply where international agreements between the Community and third countries require the exchange of customs declaration data by deadlines different from those referred to in those Articles.

The time limit shall not, in any event, be reduced below the period required for completion of risk analysis before the goods leave the customs territory of the Community.

Implementing provisions relating to exportation - Article 592c of Regulation No 2454/93

2012-01-18T01:01:00.000+01:00

In the case of inter-modal transportation, where goods are transferred from one means of transport to another for transport out of the customs territory of the Community, the time limit for submission of the declaration shall correspond to the time limit applicable to the means of transport leaving the customs territory of the Community, as specified in Article 592b of Regulation No 2454/93.

In the case of combined transportation, where the active means of transport crossing the border is only transporting another active means of transport, the time limit for the lodging of the declaration shall correspond to the time limit applicable to the active means of transport crossing the border, as specified in Article 592b of Regulation No 2454/93.

Implementing provisions relating to exportation - Article 592b of Regulation No 2454/93

2012-01-17T01:46:00.000+01:00

Whenever goods leaving the customs territory of the Community are covered by a customs declaration, this customs declaration shall be lodged at the competent customs office by the following deadlines:

(a) in the case of maritime traffic:

(i) for containerised cargo, other than where point (iii) or (iv) applies, at least 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Community;

(ii) for bulk/break bulk cargo, other than where point (iii) or (iv) applies, at least four hours before leaving the port in the customs territory of the Community;

(iii) for movement between the customs territory of the Community with the exception of the French overseas departments, the Azores, Madeira or the Canary Islands and Greenland, the Faeroe Islands, Ceuta, Melilla, Norway, Iceland, ports on the Baltic Sea, the North Sea, the Black Sea, the Mediterranean or all ports of Morocco, at least two hours before leaving the port in the customs territory of the Community;

(iv) for movement, in cases other than those covered under point (iii), between the French overseas departments, the Azores, Madeira, the Canary Islands and territories outside the customs territory of the Community, where the duration of the voyage is less than 24 hours, at least two hours before leaving the port in the customs territory of the Community;

(b) in the case of air traffic, at least 30 minutes prior to departure from an airport in the customs territory of the Community;

(c) in the case of rail and inland waters traffic, at least two hours prior to departure from the customs office of exit;

(d) in the case of road traffic, at least one hour prior to departure from the customs office of exit;

(e) (deleted)

(f) in cases where Regulation (EC) No 800/1999 applies, according to the rules of that Regulation.

Where the customs declaration is not lodged by use of a data processing technique, the time limits laid down in points (a)(iii) and (iv), (b), (c) and (d) shall be at least four hours.

If the customs authorities’ computerised system is temporarily not functioning, the normal deadlines still apply.

Implementing provisions relating to exportation - Article 592a of Regulation No 2454/93

2012-01-16T01:42:00.000+01:00

Articles 592b to 592f of Regulation No 2454/93 shall not apply to the following goods:

(a) electrical energy;

(b) goods leaving by pipeline;

(d) goods moved under the rules of the Universal Postal Union Convention;

(e) goods for which a customs declaration made by any other act is permitted in accordance with Articles 231, 232(2) and 233 with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport;

(f) goods contained in travellers’ personal luggage;

(g) goods for which an oral declaration is permitted in accordance with Articles 226, 227 and 229(2) with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport;

(h) goods covered by ATA and CPD Carnets;

(i) goods moved under cover of the form 302 provided for under the Convention between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;

(j) goods carried on board vessels of regular shipping services, duly certified in accordance with Article 313b; and goods on vessels or aircraft moving between Community ports or airports without any intervening call at any port or airport outside the customs territory of the Community;

(k) weapons and military equipment brought out of the customs territory of the Community by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities;

(l) the following goods brought out of the customs territory of the Community directly to drilling or production platforms or wind turbines operated by a person established in the customs territory of the Community:

(i) goods to be used for the construction, repair, maintenance or conversion of such platforms or wind turbines;

(ii) goods to be fitted to or used to equip the said platforms or wind turbines;

(iii) provisions to be used or consumed on the said platforms or wind turbines;

(m) goods in a consignment the intrinsic value of which does not exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator;

(n) goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963 or other consular conventions, or the New York Convention of 16 December 1969 on special missions;

(o) goods which are supplied for incorporation as parts of or accessories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of the vessels or aircraft, foodstuffs, and other items to be consumed or sold on board;

(p) goods destined for territories within the customs territory of the Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply, and goods dispatched from these territories to another destination in the customs territory of the Community, as well as goods dispatched from the customs territory of the Community to Heligoland, the Republic of San Marino and the Vatican City State.

Goods leaving the customs territory of the Community - Article 183 of the Community Customs Code

2012-01-15T01:44:00.000+01:00

Goods leaving the customs territory of the Community shall be subject to customs supervision.

They may be the subject of checks by the customs authorities in accordance with the provisions in force.

They shall leave the said territory using, where appropriate, the route determined by the customs authorities and in accordance with the procedures laid down by those authorities.

Goods leaving the customs territory of the Community - Article 182d of the Community Customs Code

2012-01-14T01:34:00.000+01:00

The committee procedure shall be used to establish a common data set and format for the summary declaration, containing the particulars necessary for risk analysis and the proper application of customs controls, primarily for security and safety purposes, using, where appropriate, international standards and commercial practices.

The summary declaration shall be made using a data processing technique.

Commercial, port or transport information may be used, provided that it contains the necessary particulars.

Customs authorities may accept paper-based summary declarations in exceptional circumstances, provided that they apply the same level of risk management as that applied to summary declarations made using a data processing technique.

The summary declaration shall be lodged by the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community, or any person who is able to present the goods in question or to have them presented to the competent customs authority, or a representative of one of these persons.

This person shall, at his request, be authorised to amend one or more particulars of the summary declaration after it has been lodged.

However, no amendment shall be possible after the customs authorities have informed the person who lodged the summary declaration that they intend to examine the goods, or have established that the particulars in questions are incorrect, or have allowed the removal of the goods.

Goods leaving the customs territory of the Community - Article 182c of the Community Customs Code

2012-01-13T01:33:00.000+01:00

Where goods leaving the customs territory of the Community are not assigned to a customs approved treatment or use for which a customs declaration is required, a summary declaration shall be lodged at the customs office of exit before the goods are to be brought out of the customs territory of the Community.

Customs authorities may allow the summary declaration to be lodged at another customs office, provided that this office immediately communicates or makes available electronically the necessary particulars to the customs office of exit.

Customs authorities may accept, instead of the lodging of a summary declaration, the lodging of a notification and access to the summary declaration data in the economic operator's computer system.

Goods leaving the customs territory of the Community - Article 182b of the Community Customs Code

2012-01-12T01:29:00.000+01:00

Where goods leaving the customs territory of the Community are assigned to a customs approved treatment or use for the purpose of which a customs declaration is required under the customs rules, this customs declaration shall be lodged at the customs office of export before the goods are to be brought out of the customs territory of the Community.

Where the customs office of export is different from the customs office of exit, the customs office of export shall immediately communicate or make available electronically the necessary particulars to the customs office of exit.The customs declaration shall contain at least the particulars necessary for the summary declaration.

Where the customs declaration is made other than by use of a data processing technique, the customs authorities shall apply the same level of risk management to the data as that applied to customs declarations made using a data processing technique.

Goods leaving the customs territory of the Community - Article 182a of the Community Customs Code

2012-01-11T01:57:00.000+01:00

Goods leaving the customs territory of the Community, with the exception of goods carried on means of transport only passing through the territorial waters or the airspace of the customs territory without a stop within this territory, shall be covered either by a customs declaration or, where a customs declaration is not required, a summary declaration.

The committee procedure shall be used to establish the time limit by which the customs declaration or a summary declaration is to be lodged at the customs office of export before the goods are brought out of the customs territory of the Community, the rules for exceptions from and variations to the time limit referred to above, the conditions under which the requirement for a summary declaration may be waived or adapted, and the cases in which and the conditions under which goods leaving the customs territory of the Community are not subject to either a customs declaration or a summary declaration, in accordance with the specific circumstances and for particular types of goods traffic, modes of transport and economic operators and where international agreements provide for special security arrangements.

Export - Article 162 of the Community Customs Code

2012-01-10T01:01:00.000+01:00

Release for export shall be granted on condition that the goods in question leave the customs territory of the Community in the same condition as when the export declaration was accepted.

Export - Article 161 of the Community Customs Code

2012-01-09T01:54:00.000+01:00

The export procedure shall allow Community goods to leave the customs territory of the Community.

Exportation shall entail the application of exit formalities including commercial policy measures and, where appropriate, export duties.

With the exception of goods placed under the outward processing procedure or a transit procedure all Community goods intended for export shall be placed under the export procedure.

Goods dispatched to Helgoland shall not be considered to be exports from the customs territory of the Community.

The case in which and the conditions under which goods leaving the customs territory of the Community are not subject to an export declaration shall be determined.

The export declaration must be lodged at the customs office responsible for supervising the place where the exporter is established or where the goods are packed or loaded for export shipment.

Derogations shall be determined.

What is NES?

2012-01-08T01:54:00.000+01:00

NES is an electronic based system that enables exporters/agents to send their export declarations to HMRC electronically.

NES was implemented at all UK maritime ports on 27 October 2002 and at all UK airports by 31 July 2003.

NES has been introduced to:

- Replace the previous paper-based system, which was resource intensive and prone to human error,

- Improve the level of information available to HMRC,

- Leading to more effective risk targeting eg against arms and terrorism,

- Help combat VAT and excise diversion fraud,

- Facilitate legitimate trade by ensuring speed and predictability of movement for the ever-increasing volumes of international trade, and

- Enable exporters or agents to lodge their declarations either inland at approved premises or at the frontier, receiving fast and certain clearance for the vast majority of export traffic.

(http://www.hmrc.gov.uk/)

Council Regulation (EC) No 1061/2009 of 19 October 2009 establishing common rules for exports

2012-01-07T01:02:00.000+01:00

This regulation lays down the principle of freedom of export, stating that exports from the European Union (EU) to non-EU countries are free from quantitative restrictions.

EU countries may adopt protective measures if they consider it necessary due to unusual developments on the market.

Before implementing these protective measures, the EU country must inform the Commission accordingly, which will then advise the other EU countries.

Consultations may be held at any time and take place within an advisory committee composed of representatives of each EU country and chaired by a representative of the Commission.

These consultations relate, in particular, to the export conditions and trends for the product in question as well as the measures, if any, to be adopted.

The Commission may request EU countries to supply statistical data on market trends in a given product for the purpose of assessing the economic and commercial situation.

It may also ask them to exercise surveillance over given products in accordance with their national legislation and with the procedure specified by the Commission.

The interests of the EU may require the adoption of appropriate measures to prevent or remedy a critical situation brought about by a shortage of essential products, or to allow international commitments entered into by the EU or all the EU countries to be fulfilled, in particular those relating to trade in primary products.

These measures are generally quantitative restrictions on exports.

The Commission, acting at the request of an EU country or on its own initiative, may make the export of a product subject to the production of an export authorisation.

The granting of an export authorisation is governed by such provisions and subject to such limits as the Commission shall lay down pending subsequent action by the Council.

The Council and the EU countries shall be notified of the measures taken which shall take effect immediately.

These protective measures may be limited to exports to certain countries or exports from certain regions of the EU.

They do not affect products already on their way to the EU frontier.

In principle, protective measures are adopted by the Council, acting by a qualified majority on a proposal from the Commission.

The Commission may also implement such measures where immediate action is required.

During their application, protective measures are the subject of consultation on the advisory committee with a view to examining their effects and ascertaining whether the conditions for their application are still satisfied.

As a result, they may be amended or revoked if they are no longer necessary.

This regulation does not prevent EU countries from adopting or applying quantitative restrictions on exports on grounds of public morality, public policy, public security, the protection of health and life of humans, animals and plants, the protection of national treasures possessing artistic, historic or archaeological value, or the protection of industrial and commercial property.

(http://europa.eu/)

Requirements when goods, covered by a re-export notification, are not taken out of the customs territory of the Community

2012-01-06T01:06:00.000+01:00

Where after re-export has been notified to customs, the goods are no longer destined to be brought outside the customs territory of the Community, the person who removes the goods from the customs office for carriage back into the EU shall notify that customs office of:

- the unique consignment reference number or the reference number of the transport document covering the earlier intended movement out of the customs territory of the Community,

- the number of packages, or, if containerised, the equipment identification number,

- the movement reference number of the re-export notification.

This information may be provided in any form (Article 842a (4) CCIP).

Blogue Aduaneiro, Alfândegas, Customs, Douanes, Aduanas, Comércio Mundial, Import-Export

Implementing provisions relating to exportation - Article 793 of Regulation No 2454/93

Implementing provisions relating to exportation - Article 792b of Regulation No 2454/93

Implementing provisions relating to exportation - Article 792a of Regulation No 2454/93

Implementing provisions relating to exportation - Article 792 of Regulation No 2454/93

Implementing provisions relating to exportation - Article 791 of Regulation No 2454/93

Implementing provisions relating to exportation - Article 790 of Regulation No 2454/93

Implementing provisions relating to exportation - Article 789 of Regulation No 2454/93

Implementing provisions relating to exportation - Article 788 of Regulation No 2454/93

Implementing provisions relating to exportation - Article 787 of Regulation No 2454/93

Implementing provisions relating to exportation - Article 786 of Regulation No 2454/93

Implementing provisions relating to exportation - Article 592g of Regulation No 2454/93

Implementing provisions relating to exportation - Article 592f of Regulation No 2454/93

Implementing provisions relating to exportation - Article 592e of Regulation No 2454/93

Implementing provisions relating to exportation - Article 592d of Regulation No 2454/93

Implementing provisions relating to exportation - Article 592c of Regulation No 2454/93

Implementing provisions relating to exportation - Article 592b of Regulation No 2454/93

Implementing provisions relating to exportation - Article 592a of Regulation No 2454/93

Goods leaving the customs territory of the Community - Article 183 of the Community Customs Code

Goods leaving the customs territory of the Community - Article 182d of the Community Customs Code

Goods leaving the customs territory of the Community - Article 182c of the Community Customs Code

Goods leaving the customs territory of the Community - Article 182b of the Community Customs Code

Goods leaving the customs territory of the Community - Article 182a of the Community Customs Code

Export - Article 162 of the Community Customs Code

Export - Article 161 of the Community Customs Code

What is NES?

Council Regulation (EC) No 1061/2009 of 19 October 2009 establishing common rules for exports

Requirements when goods, covered by a re-export notification, are not taken out of the customs territory of the Community

Data requirements

Person responsible for lodging the re-export notification

Obligation to lodge a re-export notification

Requirements when goods, covered by an EXS, are not taken out of the customs territory of the Community

Transhipments

Amendments of EXS

Maritime traffic

Time limits for lodging an EXS - Articles 842 (1) and 592b CCIP

Data requirements required for safety and security analysis

Person responsible for lodging the EXS

Place to which the EXS must be lodged

Christmas

Christmas Eve

International agreements

Situations where an EXS is required

Community export goods moving under the terms of Article 793(2) (b) CCIP

Community export goods included in an Articles 445 and 448 CCIP manifest

Exemptions from the obligation to lodge an EXS

Obligation to lodge an EXS

An export declaration is lodged. Afterwards it is decided not to take the goods out of the Community.

Excise formalities

Autoridade Tributária e Aduaneira (AT).

Exports by rail

Exports by sea

Exports by air and by express operators

Single transport contract (Article 793(2) (b) CCIP)

Information of exit to fiscal authorities

Information to the customs office of exit on the exit of goods

Specific rules for aircraft and ship supplies

Article 592a CCIP

Electronic application of a export customs declaration not functioning

What is the legal basis for AEO?

Road Traffic

Inland Waters Traffic

Rail Traffic

Air Traffic

Maritime Traffic

Exportation en France

Application of export refunds

Entry in the records by approved exporters

Time limits for lodging the customs declaration

Data requirements

Person responsible for lodging the customs declaration

Place where goods are packed or loaded for export shipment

Place at which the customs export declaration must be lodged

Lodging a customs declaration without the safety and security data

Exceptions from the time limits laid down in Articles 592b and 592c CCIP

Obligation to lodge an electronic customs declaration with security data within certain time limits

Movement Reference Number (MRN)

Content, accuracy and completeness of the EXS filing

EORI Numbers

Criteria for determining the customs office of exit (for the export procedure)