Export
Find out who can export, when an export declaration must be submitted and the guides that can help you
The export regime
Goods leaving the customs territory of the Union must be covered by a pre-departure declaration.
The export regime applies to Union goods that:
- are leaving 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).
In this regime exporter will be considered:
- The individual who transports in his personal luggage the goods that are going to be taken 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.
indirect export is understood as the cases in which the goods are cleared for export by a customs office (export customs office) and leave the customs territory of the Union through another customs office (exit customs office). .
A declaration will be submitted to export customs, but without inclusion in the export customs regime, in the following cases:
- improvement (active or passive)
- supplies to ships and/or aircraft.