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Import and Export Manual for low value shipments

a. Determination of the competent customs offices for export and exit

The general rules for determining the customs office of exit also apply in this case. Pursuant to Article 329(7) of AE CAU and since in principle no formalities need to be completed at the customs office at the point of exit, presentation may be made at the competent customs office of the place where the goods are delivered, under a single transport contract, provided that the goods are to leave the customs territory of the Union by air . This customs office will be the customs office of exit and may also be located inland.

If goods in express shipments leave the customs territory of the EU by road, it is not possible to use the single transport contract. In that case, there are two possibilities:

  1. Goods may be declared in accordance with Article 141, paragraph 4 bis, from AD CAU presenting them to the exit customs. However, the data included in this notification of presentation to the customs of exit for express shipments in particular is not defined at EU level and therefore it could be a burden for express transport companies to comply with the requirements, systems or data practices of each of the customs offices at the Union border, in particular those that are (or will be) highly automated on the basis of a master reference number (MRN).
  2. Goods may be declared for export by any other act (act of presentation, Article 141, paragraph 4) bis, of the AD CAU) at an internal customs office, and that same customs office may confirm the departure of the goods if, whenever possible, they are immediately included in a transit regime preferably using the NSTI. In that case, the customs office of departure of the transit operation shall be considered as the customs office of exit for the export procedure , pursuant to Article 329(5) or (6) of the UCC EA, and on arrival at the border crossing point the goods shall be covered by a transit declaration, thereby facilitating their exit from the customs territory of the Union. In this case, the obligation to submit the pre-departure declaration shall be waived, in accordance with Article 245, paragraph 1, letter g), of the AD CAU.

NB The approaches described in Article 329(5), (6) and (7) of the UCC EA, ensuring confirmation of the exit of goods at an internal customs office, can be applied regardless of the value of the goods; However, for goods with a value exceeding EUR 1,000 , a formal export declaration must be submitted as a pre-departure declaration, including the details necessary for the risk analysis for safety and security purposes.

The customs office competent to place the goods under the export procedure is determined in accordance with Article 221, paragraph 2, first and second subparagraphs, of the EEC, and may be one of the following:

  1. the customs office competent for the place where the exporter is established;
  2. the customs office competent for the place where the goods are packed or loaded for export;
  3. a different customs office in the Member State concerned which is competent for the export for administrative reasons;
  4. the customs office competent for the place of departure.