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What is the export of goods?
The export procedure shall enable community goods to be removed from the customs territory.
From a customs’ point of view, community goods exported change their status to that of non-community goods. In the case of non-community goods, this operation shall be 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.
What is the purpose and scope of the procedure?
The export procedure is mandatory for EU goods leaving the EU customs territory with few exceptions. This is because the procedure must ensure that all export measures are correctly applied, e.g., export restrictions and surveillance measures.
The export procedure generally provides for two steps:
• Export Declaration
First, the exporter/declarant presents the goods, his declaration, and, if necessary, his export licence at the customs office competent for the place where he is established or where the goods are packed or loaded for export.
The export declaration shall be lodged electronically through the CHIEF/ CDS control system, to which the goods and the export declaration are presented, releases the goods, and forwards the export declaration data to the declared customs office of exit.
• Presentation of Goods for Export
The goods are then presented to the customs office of exit, which examines the goods presented based on the information received from the customs office of export, ensures that they correspond to those declared, and supervises their physical exit.
In the case of goods exported by rail, post, air, or sea, the customs office of exit may be responsible for the place where the goods are taken over under a single transport contract for carriage to a third country (e.g., port, airport, railway station).
Goods declared for export shall remain under customs supervision until they are brought out of the customs territory. Where the customs offices of export and exit are different, the customs office of exit shall inform the customs office of export of the exit of the goods.
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