The export procedure allows the exit of EU goods from the EU customs territory. From a customs point of view, exported EU goods thus change their status to non-EU goods. For non-EU goods, this operation is called 're-export'.
The export procedure entails the application of all exit formalities, including, where applicable, the payment of export refunds and the presentation of export licences.
Pre-departure declaration – safety and security requirements before the exit of goods out of the customs territory of the EU
A pre-departure declaration (Article 263 UCC) is a safety/security requirement for goods leaving the EU’s customs territory. Carriers are obliged to supply customs authorities with advanced information on to-be-exported goods. This speeds up processing and release upon exit.
For goods leaving the EU under a customs procedure, the customs declaration itself, including the required security-related data, can be used as the pre-departure notification.
In general, a pre-departure declaration may take the form of one of the following:
- a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required;
- a re-export declaration;
- an exit summary declaration.
Export procedure
The export procedure (Article 269 UCC) is obligatory for EU goods leaving the EU customs territory, with very few exceptions. This is because the procedure must ensure the correct application of all export measures, such as export restrictions.
The export procedure consists of two stages, namely export and exit:
- Export declaration
First, the exporter/declarant presents the goods and submits an export declaration at the customs office responsible for the place where they are 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 submitted and the goods presented at any customs office which may be competent for the operation in question (Article 221(2) of the UCC-IA).
The export declaration must be submitted by electronic means, through the Automated Export System (AES). Under certain circumstances, an oral declaration may also be made (at the customs office of exit). However, the use of an oral declaration is not allowed for goods for which export refund or repayment of the duty is claimed, or goods which are subject to prohibitions or restrictions or other special formalities.
The customs office at which the goods have been presented and the export declaration has been submitted then releases the goods, following the necessary formalities and controls and transmits the particulars of the export declaration to the declared customs office of exit.
Please note that the export declaration may be submitted to a customs office different from the one where the goods are presented for export. This simplification can be used by persons who have been granted an authorisation for the use of centralised clearance (Article 179 UCC).
Presentation of goods for exit
The goods are then presented at the customs office of exit which examines them, based on information received from the customs office of export. This is to make sure that the goods correspond to those declared and to supervise their physical departure (Article 332 UCC-IA).
In 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 remain under customs supervision until they are taken out of the EU customs territory (Article 333 UCC-IA). Where the customs offices of export and exit are different, the customs office of exit informs the customs office of export about the exit of the goods.
Outward processing – special customs procedures
‘Outward processing’ is when EU goods are temporarily exported from the EU customs territory to undergo processing operations. The processed products resulting from these goods can be re-imported and released for free circulation with total or partial relief from import duty.
A total relief from import duties must be granted when goods have been exported merely to be repaired free of charge because of a contractual obligation or because of a manufacturing or material defect. In other cases, the import duties on the re-imported products are calculated only on the basis of the value resulting from the processing operation undertaken outside the EU customs territory.
Outward processing is designed to give businesses the possibility to take advantage of benefits such as lower labour costs or specific technical expertise in non-EU countries.
An authorisation from customs authorities is required for the use of the outward processing procedure. The competent customs authorities must specify the period within which the outward processing procedure is to be discharged. Such authorisation can also allow businesses to previously import non-agricultural processed products obtained in a third country in return for the export of an equivalent quantity of EU raw materials – in this case, a guarantee must be provided.
The main requirements to obtain such authorisations are:
- To be established in the EU customs territory, and
- To provide necessary assurance of the proper conduct of the operations.
For EU goods to be placed under the outward processing procedure, the formalities for the export procedure also apply (Article 269(3) UCC).