Export and exit
|Topic||Specified topic||Situation in 2017||Changes in stages 2017 - 2020|
|Export||Origin||Exporters within the EU can use an invoice declaration in the GSP system, EUR.1 movement certificate (export cumulation) and a replacement Form A certificate of origin (re-dispatching).||
Exporters within the EU will have to become registered exporters in the REX system during 2017 in cases where the registration replaces the invoice declaration in the GSP system, the EUR.1 movement certificate (export cumulation) and the replacement Form A certificate of origin (re-dispatching.
Exporters within the Union, regardless of whether they are registered or not, will from 1 January 2017 have to issue declarations of origin of the products, if the value of the consignment of originating products is a maximum of 6,000 euros.
Re-dispatchers, who send originating products to other parts of the Union, have to register to issue replacement declaration of origin, if the total value of originating products in a split consignment exceeds 6,000 euros.
Only re-dispatchers registered in the REX system can issue replacement declarations of origin on originating products that are exported to Norway or Switzerland.
The exporters must register in the REX system, if products originating in the EU are exported to Canada in accordance with the Comprehensive Economic and Trade Agreement (CETA) between the EU and Canada, and preferential tariff treatment for the goods is applied for in Canada. An approved exporter can, until the end of 2017, use the authorised exporters authorisation number in the declaration of origin, for exports to Canada.
|Export||Authorisation to lodge the export declarations to another Member State than where the export goods are located||The operator may still have a valid community authorisation for simplified procedure (SASP) and an AEOC operator can apply for a centralised customs clearance authorisation for transactions between Member States where electronic information exchange is still not in use.||The AEOC operator can apply for a centralised clearance authorisation and the new operational models, e.g. the electronic information exchange between the Member States and the new declaration formats. These are in use in accordance with the EU’s Work Programme on 1 October 2019 at the earliest, but no later than 2 March 2020.|
An Export Accompanying Document (EAD) for the goods that complies with EU specifications, has been printed out and is to be presented at the offices of exit.
|The EAD will no longer be required nor specified in the legislation; showing the reference number of the declaration (MRN) at the office of exit is enough. In accordance with EU’s Work Programme from 1 October 2020 at the earliest, but no later than 2 March 2020.|
|Exit||Goods that exit in split consignments||The customs office that confirmed the first split consignment supervises the split and performs the final summary mainly based on the manual exit confirmations of the split consignments.|
|Exit||Declarations at the stage of exit||For goods that exit by sea, rail or air, a presentation notification at exit is to be lodged at the point when the goods are presented at the place of exit, followed by the submission of an exit notification no later than the following workday after the exit of the goods.|
|Exit||Undeclared goods exiting from temporary storage||There has been no separate declaration for goods that have been in temporary storage for no more than 14 days and that exit the EU directly.||A new electronic re-export notification will be introduced in the EU for goods that have been in temporary storage for no more than 14 days and that exit the EU directly; this in accordance with EU’s Work Programme from 1 October at the earliest, and no later than 2 March 2020.|
Points to consider