Export Outside EU: goods codes and customs procedures - HMRC
The export procedure is compulsory for Community goods leaving the customs territory Article 161 of the Customs Code - CC, with some exceptions This is due to the fact that this procedure should ensure the correct implementation of all measures to export, e g.
Export restrictions and surveillance measures, and.
Payment of export refunds for agricultural products.
How and where are products for entries procedure and when it ends.
The export procedure provides for in principle two steps.
First the exporter has declared products, the export declaration and, where applicable, the export authorization or license to the responsible customs office where he is established or where the goods are packed or loaded for export Article 161 CC 5 If, for administrative reasons, this provision can not be applied, the export declaration may be lodged with any customs office responsible for the operation in question Article 790 of the code of customs enforcement provisions - PICC Finally, an export declaration may be accepted by a customs office other than the one normally responsible, provided that there are justified reasons.
If no simplified procedure is used, the export declaration is made on the single administrative document or electronic equivalent SAD An oral statement or sometimes implicit can also be made to the customs office in certain circumstances, however, neither an oral presentation, or an implicit declaration can be made for the goods for which export refunds or repayment of duties is claimed or that are subject to restrictions or other special formalities.
The customs office at which the goods and the export declaration have been presented releases the goods for export on condition that they leave the customs territory in the same condition as when the declaration was accepted Article 162 CC.
Subsequently, the goods and a copy of the export declaration is presented to the customs office which verifies that the goods presented correspond to those declared and supervises their physical departure Article 793 CCIP.
In the case of goods exported by rail, post, air or sea, the exit customs office may be the office responsible for the place where the goods are taken over under a single transport contract for transit to a third country, such as the port, airport, train station.
The exit customs office approves copy No 3 of the SAD or any other document replacing the 1994 administrative arrangement and returns to the declarant or his representative it is proof of export and can be used for the exemption from duties VAT and excise duties.
Although the goods declared for export are under customs supervision Article 59 CC 2, the completion of the procedure ie presentation of goods and the declaration to the customs office are not controlled by customs, given that the goods Community can move freely throughout the customs territory.
Where non-Community goods placed under a customs procedure as defined in Article 84 CC 1b are re-exported, the formalities of the export procedure apply Article 182 CC 3.
European Commission export procedure, export, procedure, desktop exit customs, section of the Customs Code.