Export
Find out who can export, when an export declaration must be submitted and the guides that can help you
AES P1 electronic export system
As of May 9, 2023, the electronic export system AES P1 will be the only system enabled for the inclusion of merchandise in the export and outward processing customs regimes. Likewise, this system AES P1 must be used to send re-export declarations, issuance of goods within the framework of trade with special tax territories, simplified export declarations, and customs presentation of the goods in case of registration in the registers or in the case of pre-export declaration.
AES P1 is the electronic system that aims to apply the requirements established in the Union Customs Code regarding the export and exit of merchandise from the customs territory of the Union. This system replaces the ECS - Export control system from the date of effective production start-up.
The system pursues the following objectives:
- Update existing functionalities to improve them or to adapt them to CAU
- Add new functions to improve trade facilitation and automation of processes provided for in the legislation
- National and trans-European harmonization of export declarations
The national ECS P2 system will close on May 8. As of May 9, 2023, declarations can only be submitted using the AES P1 system.
The AES P1 system developed by the AEAT contains all available export declarations, of origin AES P1 or source ECS P2 . In any case, before and after May 9, there are some actions on ECS P2 declarations, for which the AES P1 system cannot be used ##2##and, therefore, they can continue to be done through the ECS P2 system (it will continue to be open for these actions). These actions are the following:
- Modify declaration data
- Complement declaration of type 'B'
- Modify Statistical Value
The external domain of system AES P1 went live on October 18, 2022. As of that date, a period of national coexistence began between the ECS P2 and AES P1 systems that will end with the definitive closure of the system. ECS P2 ##3##on May 8, 2023.
As of May 9, 2023, the European provisional period begins during which the AES P1 system will come into operation in the different Member States. This provisional period will end once all Member States have adapted their export systems, starting from that date the so-called definitive period.
The CAU introduces the following new features in the electronic export system AES P1 :
- New configuration of export declaration data
- New data to be declared and disappearance of data included in ECS P2
- Generalized treatment of pre-export declarations
- Possibility of centralized European dispatch for export.
- Disappearance of the paper declaration.
- Specific treatment of simplified and complementary declarations
- Specific treatment of ex-post declarations
- Possibility of partial release of the export declaration
The AES P1 system introduces modifications to the following functionalities already provided for in ECS P2 :
- Modifications and invalidations of declarations
- Investigation procedure
- Formalities upon departure of goods from the customs territory of the Union
- Detour management
- Export followed by transit scenario
In 2016, UCC introduced several changes to export and exit customs formalities. It also determined as a general rule that all exchanges of information between customs authorities and between economic operators and customs authorities must be carried out using electronic data processing techniques. In addition, it introduced structural changes to the declaration data requirements and their formats and codes to be used in declarations, in line with the EU ## customs data model .
The EU ## Customs Data Model (hereinafter EUCDM) is the model for the trans-European customs systems and for the national customs systems of the Member States.
The adaptation of the declarations to the EUCDM data model implies the disappearance of the different boxes of the export DUA and the appearance of the data groups, data elements and data sub-elements within data groups.
In the Technical Guide for the AES P1 system, in the section “Functional description of the CC515CVxEnt request XML message” information of interest is given about the export fields, validations that apply to them, code tables (if any), filling guides and correspondence with the declaration in the system ECS P2 .
The technical export guide can be found in the Electronic Office in the export section.
Tax Agency: Technical guides - Presentation of the SAD (Single Administrative Document)
EUCDM is available at the following link:
The information regarding the data to be included in the declarations submitted through the AES P1 system, as well as the requirements corresponding to this data, are listed in columns B1 (export and re-export declaration), B2 (special outward processing regime), B4 (declaration of dispatch of goods in the framework of trade with special tax territories), C1 (simplified export declaration) and C2 (presentation of goods to customs in case of registration in the registries or in the case of pre-export declaration) of Annex B of Delegated Regulation (EU) 2015/2446 [1] and Implementing Regulation (EU) 2015/2447
Yes. The ECS P2 export declaration consists of two levels known as header and heading. The declarations presented using the AES P1 system introduce an intermediate level, dividing their structure into three parts (levels).
- Export operation level (corresponds to the "Declaration Level" of Annex B of RDCAU and RECAU ).
- Goods Shipping Level
- Goods item level
This level includes the following elements:
- Goods Shipment level: This level includes all items covered by a contract entered into between a seller and a buyer.
- Consignment level: This level includes all items covered by a transport contract concluded between the consignor/shipper and the carrier.
The documents generated by the AES system are the following:
- Export customs release document adapted to the requirements of the Union Customs Code
- Temporarily the export accompanying document (DAE)
- Exit authorization document at the customs office of exit
- Certificate of effective departure of the merchandise from the customs territory of the Union
Modifications to the export declaration after release will result in the generation in the export system AES of a new release document in which the modifications made to the export declaration will be reflected and which will be assigned a new CSV .
The DAE provided for exports where the customs office of export and the customs office of exit do not coincide (exports with indirect exit) will disappear once all Member States have adapted the system export to CAU . Until then it will continue to be generated in AES P1 with the format ECS P2 and the data requirements adapted to CAU .
The following people can participate in the export declaration:
- Exporter
- Declarant: may be the exporter.
- Representative: If the declarant is different from the exporter, indirect representation is deducted and it will not be necessary to expressly declare the field of representation. If the representation is direct, in this case the data of the declarant and exporter will coincide and direct representation must be included as a type of representation in this field. In addition, the code I1032 will be used if you wish to indicate a type of representation in the ATC that is different from the state representation (that is, in those cases in which direct state and indirect representation ATC or vice versa).
- Shipper (Consignor): Mandatory data only in case of declaration with security data. The shipper may be the exporter or a third party (depending on the contract with the carrier).
- Addressee (Consignee): Mandatory data only in case of declaration with security data.
- Carrier: It is only included in the export declaration if it is different from the declarant.
No. The carrier's information will only appear in the declaration if it is different from the declarant. If this information is included in the declaration, the EORI of the carrier must be stated.
Both the consignor (consignor) como el destinatario (consignee) are optional data of the export declaration. In the event that said declaration requires security data, both become mandatory data. The indication SECURITY SHIPPER, if filled in in the case of declaration with security data, will indicate the person who acts as shipper, this shipper being the third party who, on behalf of the exporter, delivers the goods to the carrier in the place of receipt of the merchandise.
It may appear at the level of consigment si es uno solo el que se hace cago de todo el envío, o a nivel de goods item si son distintos o hay varios a nivel de item.
In the technical guide for System Export Web Services AES it is called a new security forwarder, because it should only be filled out if EXPORT OPERATION/Security is '2', that is, it acts as an output statement with security data.
The export declaration is submitted by the declarant or by the person acting on behalf of the declarant (representative). As a general rule, the person submitting the export declaration must be established in the customs territory of the Union.
In the case of direct representation or self-shipment, the declarant is the exporter. In the case of indirect representation, the declarant will be the indirect representative.
The declarant must have EORI established and NIF .
In accordance with the provisions of Commission Delegated Regulation EU 2015/2446, the following will be the exporter:
- the individual who transports in his personal luggage the goods that are going to be transported outside the customs territory of the Union.
- Outside of the previous case, any person established in the customs territory of the Union, who is empowered to decide and has decided that the goods must be transported outside the customs territory, can be an exporter.
When the previous section is not applicable, any person who, established in the customs territory of the Union, is a party to the contract under which the goods are to be transported outside the customs territory, will be the exporter.
In the case of natural persons, they must have habitual residence in the customs territory of the Union. And in the case of legal entities or associations of persons, the registered office, headquarters or a permanent commercial establishment must be in the customs territory of the Union.
As a general rule, export declarations must indicate in relation to the exporter:
- EORI established in the EU
- NIF as it is an operation of a tax nature or significance with repercussions on VAT .
- The exceptions to this general rule are the following:
- Individual shipments according to the rules of Appendix IX of Resolution DUA of small shipments.
- Declarations with CO code that do not require EORI although it will be necessary to have NIF .
- Re-exports: In this case the EORI may be associated with an instrumental NIF : requested regime 3171, 3178 and 3153.
- Export country other than Spain.
- Successive deliveries in which the exporter is established in the EU but not in Spain and for VAT purposes the NIF is included ##3##of the person making the exempt delivery, with the code I5007 in "Additional information". (Appendix XV Resolution of DUA )
- Exports carried out by a non-established party (although as an exporter the EORI of an established party agreed upon by the parties must appear) including the NIF of the person carrying out the Exempt delivery is listed in "additional information". (Appendix XV Resolution of DUA )
No. The data group corresponding to the representative will only be stated in the declaration if the type of representation is direct. In the event that an exporter other than the declarant is declared, the latter will necessarily be an indirect representative of the exporter.
As a general rule, the export declaration is lodged in the Member State corresponding to the place where the exporter is established or to the place where the goods destined for export are loaded or packed.
AES P1 is the electronic system enabled for the presentation of customs declarations that allow merchandise to be included in the export and outward processing customs regimes.
Likewise, the AES P1 system must be used to send the following declaration and presentation methods:
- Re-export declaration
- Declaration of shipment of goods within the framework of trade with special tax territories
- Simplified export declaration, and
- Presentation of the goods to customs in the case of registration in the registries or in the case of pre-export declaration
Yes. The AES P1 system allows the presentation of the normal or simplified customs declaration before the presentation of the merchandise to customs. In these cases, if the goods are not presented within a period of 30 days from the presentation of the customs declaration, it will be considered that said declaration has not been presented.
Taking into account the current wording of the Origin Protocols, this is not possible. These Origin Protocols point out that, in which the movement certificate of goods issued on paper is the proof of preferential origin in the article on Procedure for issuing movement certificates EUR.1 is:
“7. The customs authority or the competent government authority issuing a movement certificate EUR.1 shall make it available to the exporter as soon as the actual export has been effected or secured.”
The expression “as soon as the export has been carried out or guaranteed” can be understood when the exporter has begun the formalities in order to export the goods in a manner that makes it impossible to give the goods another destination without informing customs. In practical terms, it means that the exporter must have submitted the corresponding export declaration to the customs authorities and they must have accepted it (the export declaration has legal existence and cannot be canceled without the consent of the customs authorities)
Through the AES P1 system, complete or simplified export declarations may be submitted in which the customs office where the goods are presented is located in a Member State other than Spain. This simplification in terms of the way of declaring is subject to the granting of prior authorization to the operator by customs. Furthermore, it can only be used in those cases in which the Member State in which the goods are presented has adapted the export system to the requirements of UCC .
The Technical Guide AES P1 is available in the HELP of this same section.
The electronic system of summary declaration of exit and notification of re-export has been adapted in order to incorporate the requirements established in CAU for the presentation of these declarations/notifications, adapting their content to the data model EUCDM .
Versions 2 and 3 of the electronic exit summary declaration and re-export notification system will close on May 8. As of May 9, 2023, these declarations/notifications can only be submitted using the updated version of the electronic system (v4).
The new version of the electronic system allows the presentation, modification and cancellation of the following types of declaration and notification:
- Exit summary declaration
- Departure summary declaration for express shipments
- Re-export notification
- Reshipment Notification
Yes. The updated version of the electronic system will be allowed to be used to manage cancellations and modifications of declarations and notifications made using previous versions (versions 2 and 3).
Yes. The carrier data group must be completed in the updated version of the electronic exit summary declaration and re-export notification system, and it is necessary to include the EORI number of the carrier.
The Technical Guide for filing declarations EXS , Re-export Notifications and Re-dispatch Notifications EXS (v4) is available in the HELP section of this document. page:
In accordance with the provisions of Annex B of Commission Delegated Regulation EU 2015/2446, the Union code must be recorded in the data element “country of export”. corresponding to the Member State in which the goods are located at the time of their inclusion in the scheme.
Example A. Merchandise produced in Spain (ES) with the Export declaration presented in ES:
- Export country= ES
However, where it is known that the goods have been introduced from another Member State into the Member State in which the goods are located at the time of their placement under the customs procedure, indicate this another Member State, provided that i) the goods have been introduced from there solely for the purpose of export ii) the exporter is not established in the Member State in which the goods are located at the time of their placement under the customs procedure , and iii) the entry into the Member State in which the goods are located at the time of their inclusion in the customs procedure does not constitute an intra-Community acquisition of goods or a transaction assimilated to such in accordance with the provisions of Directive 2006/112/ EC of the Council.
Example B. Goods produced in France (FR) and transported to ES (country in which the export declaration is submitted) for shipment outside the EU :
- Export country= FR
However, when goods are exported following inward processing, the country of export will be the Member State in which the last processing activity took place.
In accordance with the provisions of Annex B of Commission Delegated Regulation EU 2015/2446, the corresponding Union code must be indicated in the data element “country of origin”. to the non-preferential country of origin, as defined in Title II, Chapter 2, of the Union Customs Code.
- The message presenting the goods at the export customs office may be presented by the declarant, his representative and any person who has received power of attorney from the declarant.
- As for the means of transport for which said message can be presented, it is valid for all, whether maritime, land or air."
In accordance with the provisions of Annex B of Commission Delegated Regulation EU 2015/2446, the data element “region of issue” must be indicated using the corresponding code defined by the Member States, the region of dispatch or production within the Member State concerned of the goods in question.
This information will only be completed if the country of export is Spain or if it is required by the office of presentation of the merchandise in a centralized European export clearance scenario.
Example A. Merchandise produced in Spain (ES) with the Export declaration presented in ES:
- Export country= ES
- Shipping region: the corresponding Spanish
Example B. Goods produced in France (FR) and transported to ES (country in which the export declaration is filed) for shipment outside the EU .
- Export country= FR
- Shipping region: the corresponding French one (this data element will only be completed in the case of centralized European dispatch as long as it is required by the office of presentation of the merchandise)
With the entry into development of the accreditation system for proof of Union customs status electronically, POUS in 2024, the documents that prove Union status must be requested in this application exclusively and can only be requested by the export declaration. generation of a T2LF for national exchanges of Union merchandise and T2L when the destination is Andorra.
However, until the entry into production of the POUS system, scheduled during the first quarter of 2024, the use of the AES system will be allowed to obtain of proof of customs status of the Union in the rest of the cases, in order for economic operators to adapt to the new situation.
In summary, AES will be supported during this transitional period:
- CO type declarations with a declaration customs office that begins with ES0035 or ES0038, and has as its destination an EU Member State or any declaration customs office other than the previous ones but destination any of the so-called special tax territories:
- Canary Islands
- The following French overseas territories: Guadeloupe, Martinique, Mayotte, French Guiana and Réunion
- Mount Athos
- Aland Island
- These declarations may include the code C620 in the data element: Additional Information.
Moreover,
- EX type declarations, destined for Andorra, may include the code N825 in the additional information data element.
In this way, proof of the Customs Status of the Union ## T2LF and can be obtained with the export/dispatch declaration in the AES ## system. T2L ##3##.