Instructions for submitting simplified and supplementary export declarations, i.e. for the two-step declaration procedure, as we move on to using new export declarations on 5 October 2024
Customs deploys new export declarations in the Customs Clearance Service on 5 October 2024. At the same time, message declarants will start submitting export declarations to the new Customs Clearance System (UTU). During the transition period for message declarants from 5 October to 4 November 2024, the current export system (ELEX) and the new Customs Clearance System (UTU) are in use concurrently for export message exchange.
Message declarants cannot be granted a transition period for submitting “arrival at exit” notifications. New “arrival at exit” notifications must be used as of 5 October 2024.
During the transition period, Customs converts all export declarations to a format to be used in the new Customs Clearance System based on the “arrival at exit” notification. Customs submits certificates of exit to message exchange customers both in the new format and in the format used in the current export declaration system (ELEX). Message exchange customers can choose their preferred versions.
A supplementary declaration must be submitted to the same system that received a simplified declaration
If you submitted a simplified, incomplete export declaration in message format to the current export declaration system (ELEX), you should submit any supplementary declarations to the same system. You cannot submit a supplementary declaration to the new Customs Clearance System (UTU).
When an “arrival at exit” notification (507) is submitted to the current export declaration system (ELEX) with regard to a submitted export declaration, the export declaration is transferred automatically to the new Customs Clearance System. Once the declaration is transferred, it is no longer possible to submit a supplementary declaration to Customs.
If you try to submit a supplementary declaration and the simplified declaration you submitted has already moved on to the new Customs Clearance System, Customs will send you this message: “The export (MRN) has been transferred to the new Customs Clearance System (UTU). It can no longer be processed in the ELEX export system.”
As we start using the new “arrival at exit” notifications right away on 5 October 2024, the situation involves all simplified exports for which Customs has not submitted a certificate of exit prior to 5 October 2024.
Procedures for cases where a supplementary declaration cannot be submitted to the system that has received a simplified declaration
Customs offers flexible solutions to customers who submit simplified export declarations. Take one of the following measures if you are unable to submit a supplementary declaration prior to 5 October 2024 for simplified/incomplete export declarations that you have submitted to the current export declaration system (ELEX):
- Request cancellation of the simplified/incomplete declaration you submitted to ELEX in the new Customs Clearance System (UTU). Submit a replacement export declaration to the new system (UTU) once you have started using it.
- Use standard one-step declarations instead of the two-step declaration procedure. Request an amendment of the declaration details once you have started using the new system.
- Submit a supplementary declaration to the export declaration system (ELEX) immediately after the simplified/incomplete declaration. Once you have started using the new system, request an amendment of the declaration details so that they correspond with the final information.
Customs recommends that operators select option 2 at all times when possible.
An example case
You are an export message declarant who will not start using new export message declarations until 4 November 2024. You submit a simplified export declaration to the export system (ELEX) on 4 October 2024, and your goods are loaded on board a ship at a port on 4 October 2024. You are exempt from submitting an “arrival at exit” notification, and you use the FIXEP additional information code on your export declaration. The shipping company does not have time to submit exit declarations before 5 October 2024. You will receive the final and precise loading details on 7 October 2024.
The loading permit granted for the simplified declaration is annulled on 5 October 2024. The shipping company or its representative must submit an “arrival at exit” notification in the new format, so that the shipping company can submit the required exit declarations. You cannot submit a supplementary declaration to the export system (ELEX). If you have not foreseen the situation according to alternatives 2 or 3 already on 4 October 2024, take the steps given under option 1. You can submit a supplementary export declaration directly with complete information in a single step.
You can submit a supplementary export declaration with complete information to the export declaration (ELEX) in the limits of your transition period or, after 4 November 2024, to the Customs Clearance System once you have started using new export declaration messages. In either case, you must subsequently submit new “arrival at exit” notifications and exit declarations. Once you have submitted your replacement declaration, you should agree with your transport operator on submitting the declarations.
Additional information
The new “arrival at exit” notifications for export to be introduced on 5 October 2024 – you may have to submit your declaration twice (customer notice, 12 September 2024)
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