If the goods have not exited the EU customs territory within 90 days after they have been released for export, Customs requests an account from the declarant where alternative proof of the release of the goods is presented. The declarant can also present the proof on their own initiative to the customs authorities of the export country.
Acceptable proof
- document proving that the import has been cleared through customs in the country of destination
- certificate signed by a custom authority in an EU country, proving that the goods have exited
- transport document signed by the transport operator or other proof, which states that the goods have been transported by them out of the EU customs territory.
Accepting alternative proof requires that the goods have been specified clearly in the document, so that they easily and reliably can be identified as being the same goods as in the export declaration.
In re-exportation from a customs warehouse, one must be able to match the alternative proof to the information in the warehouse accounts and in the decision on release of the procedure.
The alternative proof must be signed and the signature must be clarified. Copies of the documents are also accepted.
If more than 150 days have passed since the day of export, without the release being confirmed, the declaration is invalidated.
Exports by an unidentified declarant
If the declaration has been submitted by an unidentified declarant, the Customs office of exit supervises the release and sends the declarant a written request for additional information, if needed.