Technical guides

Filing Exit Summary Declarations (EXS, A1/A2) and Re-export (A3) and Re-dispatch (NR) Notifications

One of the most important building blocks in the creation of the e-Customs environment is the Automated Export System (AES). The overall long-term objective of the AES project is to provide a system that enables the seamless flow of electronic information between all actors involved in the import process, linking the external - national and common - domains.Simplifying and automating the administrative flow of the export process will increase the efficiency of the controls and speed up the flow of goods.All the parties involved, traders, customs, other agencies and society will benefit from this development. It is in this framework that the Exit Summary Tax Return, henceforth EXS, appears in the Union’s Customs Code.

For the purposes of this declaration, where the goods that are to be brought out of the Community's customs territory are not covered by a customs declaration, an Exit Summary Tax Return (EXS) will be lodged at the customs office of exit.This is a new declaration under the ECS Phase 2 (Export Control System) project in accordance with the MASP (Multi Annual Strategic Plan).This Declaration incorporates the requirements arising from the "security amendment" to the Union Customs Code (Regulation 648/2005 EC, 1875/2006 EC).Some cases of use of EXS are certain re-exports and transits.The EXS must be presented by the Operator prior to the arrival of the goods at the Exit Office.This is done online (exchange of XML messages via Web Services).