Summary tax returns. ENS and EXS
Information you must provide to customs authorities on the entry and exit of goods into and out of the EU customs territory. The entry summary tax return is the information you need to provide at entry, find out when and how to do it
What is the summary exit declaration?
The exit summary declaration (EXS) is defined as the act by which a person informs the customs authorities, in the prescribed form and manner and within a specified period, that certain goods are to leave the customs territory of the Union.