Placing of goods under an export procedure is mandatory for cases in which they must leave the Customs Territory of the Community.

Where specific authorizations or licenses have been required, goods as well as the relevant export declaration need to be lodged by the exporter to the "export" Customs Office which, pursuant to art. 221, p. 2 of EU Reg. 2015/2447 (RE), is the Customs Office responsible for the premises where the exporter is established or the goods are packed or loaded for export.

The customs declaration must be submitted electronically to the customs office of export using the Agency’s AIDA IT-tool’s specific functionalities. The EU Export Control System (ECS), manages data exchange between export customs offices and the National and Union customs offices of exit. Phase 1 of the ECS launched on 1 July 2007, aims at providing a control of customs export operations as well as being a key instrument for certifying the exit of goods from the customs territory of the Union for exemptions and customary purposes. Phase 2 of the ECS, launched on 1 July 2011, ensures the requirements laid down by the regulation obligations provided for in the European Union's customs legislation on “security”.

Customs office of export accepts the lodged declaration and undertakes the risk analysis for tax and security purposes. The procedure is allocated a M.R.N (Movement Reference Number) reference number.

When the procedures have been performed, the Export Office releases the goods for export as long as they leave the customs territory in the same conditions they were when the export declaration was accepted. The same office also delivers the Export Accompanying Document (AED) to the operator.

Goods and AED will each need to be submitted to the customs office of exit which, with some exceptions, pursuant to art. 329 of the RE corresponds, to the competent customs office of the place from which such goods leave the customs territory of the Union.

Such Office operates checks to ensure the goods present match those declared on the documentation and verifies the physical exit of the goods, also on the basis of risk analysis.

It follows that Customs at the office of exit sends the electronic message "exit results" via the AIDA customs computer system to the office of export pursuant to the provisions of art. 333 of the RE. In the event of a positive outcome, the "exit completed" message constitutes proof of the exit of the goods from the customs territory of the Union. In the case of irregularities in the conclusion of the operation, the economic operator will have to go to the export office for the correction of the customs declaration.

Economic operators can type the MRN on the Agency website in the "Export Track or transit movements (MRN)" section for consulting the status of the process and therefore the presence of the aforementioned message.

Goods released for export must leave the customs territory of the Union within 90 days from the date of release, pursuant to art. 335 of the RE.

Economic operators involved in the export operation of goods for which the release has been granted, must report the non-exit of the goods to the export office in order to cancel the declaration.

Where goods have left the customs territory of the Union but the system hasn’t registered the exit message, the operator can activate the search procedure at the customs office of export.

 

Reference legislation:

Artt. 266-277 del Reg. UE 952/2013 (CDU)

Artt 244-249 del Reg. UE 2015/2446 (RD)

Artt 326-341 del Reg. UE 2015/2447 (RE)

With regard to export and exit of goods, the European Commission and EU Member States have set guidelines available on the Commission's website at:

http://ec.europa.eu/taxation_customs/business/union-customs-code/ucc-guidance-documents_en

 

National provisions and documents of administrative practice:

Nota n. 70662 del 7 luglio 2016;

Circolare n. 8/D del 19 aprile 2016;

Circolare n. 18/D del 29 dicembre 2010;

Nota n. 29141/RU del 29 aprile 2010;

Nota n. 166840/RU del 16 dicembre 2009;

Nota n. 17619/RU del 18 febbraio 2009;

Nota n. 88970/RU del 30 giugno 2009;

Nota n. 3028 del 21 luglio 2008;

Nota n. 6661 del 14 novembre 2007;

Nota n. 3945 del 27 giugno 2007;

Nota n.1434 del 3 maggio 2007;

Nota n. 4368 del 26 luglio 2006;

Circolare n. 10/D del 1 marzo 2004;

Circolare n. 75/D del 11 dicembre 2002;

Circolare n. 173/D del 2 luglio 1998.