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Export

Find out who can export, when an export declaration must be submitted, and the guides that can help you.

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The export regime

Goods leaving the customs territory of the Union must be covered by a pre-departure declaration.

The export scheme applies to Union goods which:

  • are to leave the customs territory of the Union for a destination outside that territory, including the high seas or
  • circulate to or from special tax territories (example: departure of goods from the Peninsula to the Canary Islands).

Under this regime, the following will be considered as exporter:

  • An individual who transports in his personal luggage goods that are to be transported outside the customs territory of the Union.
  • Apart from the above, 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.

indirect export means the cases in which the goods are cleared for export by one customs office (customs office of export) and leave the customs territory of the Union through another customs office (customs office of exit).

An export customs declaration shall be submitted, but without inclusion in the export customs regime, in the following cases:

  • improvement (active or passive)
  • supplies to ships and/or aircraft.