The export procedure is a customs procedure (Article 4 (16) (h) Customs Code - CC). This means that, unless other specific regulations exist for exports, the general regulations on customs procedures also apply to the export procedure.
The export procedure regulates the movement of Community goods out of the customs territory, with the exception of goods placed under the outward processing procedure or a transit procedure (Article 161 (2) CC).
For Community goods to be released in the export procedure, the CC and the EU CC implementing regulation do not stipulate a need for the goods to be presented at the customs office of export. However, as the customs office of export can only accept the export declaration once the goods have been presented to it, goods must also be presented to the customs office of export in the export procedure (Article 201 paragraph 1 CC implementing regulation).
The export procedure is basically a two stage procedure
- The first stage involves the electronic submission (with a few exceptions) of the export declaration at the customs office of export, where the declaration-related formalities for the release for export must then be fulfilled; the customs office of export then sends the customs office of exit the export declaration information electronically (Export Control System – ECS).
- In the second stage, the customs office of exit monitors the exit of the goods from the Community and the results of the exit are electronically reported back to the customs office of export, which then issues the export notice (exit confirmation) and sends it to the declarant or exporter.