Electronic filing of Exit Summary tax returns (EXS)
One of the most important building blocks in creating the e-Customs environment is the Automated Export System (AES). The overall long-term goal of the AES project is to provide a system that enables the continuous flow of electronic information between all actors. involved in the import process, uniting the external–national and common domains. Simplifying and automating the administrative flow of the export process will increase the effectiveness of controls and accelerate the flow of goods. All parties involved, traders, customs, other agencies and society will benefit from this development. Within this framework is the Exit Summary Declaration hereinafter EXS, contained in Union Customs Code .
In the case of this declaration, when the goods that are going to leave the customs territory of the Community are not covered by a customs declaration, an Exit Summary Declaration (EXS) will be presented at the customs office of exit. This is a new declaration framed in the ECSphase 2 (Export Control System) project according to the MASP (Multi Annual Strategic Plan). This Declaration incorporates the requirements derived from the "security amendment" to the Union Customs Code ( Rgtos 648/2005 CE , 1875/2006 CE ). Some use cases for the EXS are certain re-exports and transits. The EXS must be presented by the Operator before the arrival of the merchandise at the Departure Office. For this, electronic means are used (exchange of XML messages via Web Services).