Electronic filing of Exit Summary tax returns (EXS)

One of the most important building blocks in the creation of the e-Customs environment is the Automated Export System (AES). The overall long-term objective of the AES project is to provide a system that enables the seamless flow of electronic information between all actors involved in the import process, bridging the external domains – national and the common one. 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, there is the Exit Summary Declaration, hereinafter EXS, included in the Customs Code of the Union .

In the case of this declaration, when the goods that are to leave the customs territory of the Community are not covered by a customs declaration, an Exit Summary Declaration (EXS) must be submitted at the customs office of exit. This is a new declaration framed within the ECSphase 2 project (Export Control System) in accordance with the MASP (Multi Annual Strategic Plan). This Declaration incorporates the requirements arising from the "security amendment" to the Union Customs Code ( Regulations 648/2005 EC , 1875/2006 EC ). Some use cases for 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 purpose, electronic means are used (exchange of XML messages via Web Services).