Export

 AES P1 is the electronic system intended to implement the requirements set out in the Union Customs Code relating to the export and exit of goods from the customs territory of the Union. This system replaces ECS - Export control system from the date of effective production start.

The system pursues the following objectives:

• Update existing functionalities to improve them or adapt them to CAU
• Add new features to improve trade facilitation and automation of processes provided for in the legislation
• National and trans-European harmonisation of export declarations

The ECS P2 national system will be shut down on May 8. As of May 9, 2023, tax returns may only be submitted using the AES P1 system.

The AES P1 system developed by the AEAT contains all the available export declarations, of origin AES P1 or of origin ECS P2 . In any case, before and after May 9, there are some actions on declarations ECS P2 , for which the system AES P1 cannot be used and, therefore, they can continue to be done through the system ECS P2 (it will remain open for these actions). These actions are as follows:

• Modify declaration data
• Complete type 'B' declaration
• Modify Statistical Value

The external domain of the AES P1 system went live on October 18, 2022. From that date, a period of national coexistence began between systems ECS P2 and AES P1 which will end with the definitive closure of system ECS P2 on May 8, 2023.

The European provisional period will begin on 9 May 2023, during which the AES P1 system will become operational in the various Member States. This provisional period will end once all Member States have adapted their export systems, and the so-called definitive period will begin from that date.

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 export pre-declarations
• Possibility of centralized European dispatch for export.
• Disappearance of the paper declaration.
• Specific treatment of simplified and complementary declarations
• Specific treatment of post-clearance declarations
• Possibility of partial lifting of the export declaration

The AES P1 system introduces modifications to the following functionalities already provided in ECS P2 :

• Modifications and invalidations of declarations
• Research procedure
• Formalities for the exit of goods from the customs territory of the Union
• Deviation management
• Scenario export followed by transit

In 2016, the CAU introduced several changes to customs export and exit formalities. It also established as a general rule that all exchanges of information between customs authorities and between economic operators and customs authorities should 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 of system AES P1 , in the section “Functional description of the CC515CVxEnt XML request message” information of interest is given on the export fields, validations that apply to them, code tables (if any), filling guides and correspondence with the declaration in system ECS P2 .

The technical export guide can be found on the Electronic Office in the export section.

Tax Agency: Technical guides - Presentation of the SAD (Single Administrative Document)

The EUCDM is available at the following link:

EUCDM 6.2 (softdev.eu.com )

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 export declaration ECS P2 consists of two levels known as header and item. Declarations submitted 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 ).
• Level of shipment of goods
• Goods item level

This level includes the following elements:

• Goods Shipment level: This level includes all items covered by a contract between a seller and a buyer.
• Consignment level: This level covers all items covered by a transport contract entered into between the shipper/sender and the carrier.

The documents generated by the AES system are the following:

• Export customs release document adapted to the requirements of the Customs Code of the Union
• Temporarily the export accompanying document (DAE)
• Departure authorization document at the exit customs
• Certificate of effective exit of the goods from the customs territory of the Union

Modifications to the export declaration after the 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 to which a new CSV will be assigned.

The DAE provided for in the case of 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 export system to the UCC . 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 persons may be involved in the export declaration:

• Exporter
• Declarant: may be the exporter.
• Representative: If the declarant is different from the exporter, indirect representation is deduced 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 the type of representation in this field. In addition, code I1032 will be used if you wish to indicate a type of representation in the ATC other than state representation (that is, in those cases where direct state representation is declared and indirect 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 details will only appear on the declaration if they are different from the declarant. If this information is included in the declaration, the carrier's EORI must be stated.

Both the sender (consignor) como el destinatario (consignee) are optional data in the export declaration. In the event that this declaration requires security data, both become mandatory data.  The SECURITY SHIPPER indication, if filled out in the case of a declaration with security data, will indicate the person who acts as the shipper, this shipper being the third party who, on behalf of the exporter, delivers the goods to the carrier at the place of receipt of the goods.

It may be listed 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 Web Services Export System AES it is called the new security issuer, because it should only be filled in if EXPORT OPERATION/Security is '2', that is, it acts as an output declaration 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-dispatch, 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:

• an individual who carries in his personal luggage goods that are to be transported outside the customs territory of the Union.
• Outside the above circumstances, 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 may be an exporter.

Where the preceding paragraph does not apply, any person established in the customs territory of the Union who is a party to the contract under which the goods are to be transported outside the customs territory shall be deemed to be an exporter.

In the case of natural persons, their habitual residence must be in the customs territory of the Union. In the case of legal persons or associations of persons, the registered office, headquarters or a permanent commercial establishment must be located in the customs territory of the Union.

As a general rule, export declarations must indicate the following 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 as follows:
• 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 a NIF instrumental: 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 made by a non-established person (although the EORI of an established person agreed by the parties must appear as the exporter) with the NIF of the person making the exempt delivery appearing in "additional information".  (Appendix XV Resolution of DUA )

No. The data group corresponding to the representative will only be included 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 the place where the goods for export are loaded or packed.

 AES P1 is the electronic system enabled for the submission of customs declarations that allow the inclusion of merchandise in the customs regimes of export and passive processing.

Likewise, the system AES P1 must be used to send the following types of declaration and presentation:

• Re-export declaration
• Declaration of shipment of goods in the framework of trade with special tax territories
• Simplified export declaration, and
• Presentation of goods to customs in the event of registration in the records or in the case of pre-export declaration

Yes. The AES P1 system allows the submission of the normal or simplified customs declaration before the presentation of the goods to customs. In such cases, if the goods are not presented within 30 days of the submission of the customs declaration, the declaration shall be deemed not to have been submitted.

Given the current wording of the Protocols of Origin, this is not possible. These Protocols of Origin indicate that, where the certificate of movement of goods issued in paper form is the preferential proof of origin in Article on Procedure for issuing certificates of movement EUR.1, it is:

“7. The customs authority or the competent governmental 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 export has been effected or guaranteed” may be understood when the exporter has begun the formalities for the export of the goods in a manner that makes it impossible to give another destination to the goods without informing customs. In practical terms, this 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 cancelled 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 of the declaration procedure is subject to the operator being granted prior authorisation by customs. Furthermore, it may only be used in cases where the Member State in which the goods are presented has adapted the export system to the requirements of UCC .

The AES P1 Technical Guide is available in the HELP section of this same section.

The electronic system for summary declaration of exit and notification of re-export has been adapted 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 system for summary declaration of exit and notification of re-export will close on 8 May. As of May 9, 2023, these declarations/notifications may only be submitted using the updated version of the electronic system (v4).

The new version of the electronic system allows the submission, modification and cancellation of the following types of declaration and notification: 

• Summary declaration of departure
• Summary declaration of departure for urgent shipments
• Re-export notification
• Reshipment Notification

Yes. The updated version of the electronic system will be allowed to be used for the management of 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 system for summary declaration of exit and notification of re-exportation, and it is necessary to include the carrier's EORI number .

The Technical Guide for Filing Declarations EXS , Re-export Notifications and Re-shipment Notifications EXS (v4) is available in the HELP section of this 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:

• Country of export = 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 for the customs procedure, indicate that other 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 for the customs procedure, and (iii) the entry into the Member State in which the goods are located at the time of their placement for the customs procedure does not constitute an intra-Community acquisition of goods or a transaction equivalent to such within the meaning of Council Directive 2006/112/EC.

Example B. Goods produced in France (FR) and transported to ES (country in which the export declaration is submitted) for shipment outside the EU :

• Country of export = FR

However, where goods are exported following an inward processing procedure, the country of export shall be the Member State in which the last processing activity was carried out.

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 of presentation of the goods at the export customs 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 this message can be presented, it is valid for all means of transport, 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 export country is Spain or if it is required by the office presenting the goods in a centralised European export clearance scenario.

Example A. Merchandise produced in Spain (ES) with the Export declaration presented in ES:

• Country of export = ES
• Region of issue: 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 .

• Country of export = FR
• Region of issue: the corresponding French one (this data element will only be completed in the case of European centralized clearance, provided that it is required by the office where the goods are presented)

With the entry into development of the electronic proof of Union customs status accreditation system, POUS in 2024, documents accrediting Union status must be requested in this application exclusively and may only be requested by the export declaration for the 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 for the first quarter of 2024, the use of the AES system to obtain proof of Union customs status will be permitted in all other cases, so that economic operators can 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 Reunion
  • Mount Athos
  • Aland Island
• Such declarations may include code C620 in the data element: Additional Information.

Moreover,

• EX type declarations, destined for Andorra, may include code N825 in the additional information data element.

 In this way, proof of Union Customs Status T2LF and T2L can be obtained with the export/shipment declaration in system AES .