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

The general rules by which the customs office of exit is determined also apply in this case. Pursuant to Article 329(7) of AE CAU and because, in principle, no formalities must be completed at the customs office located at the point of departure, The presentation can 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 going 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 in internal territory.

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 can be declared under Article 141(4) bis, from AD CAU presenting them to the customs office of exit. 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 (presentation act, article 141, paragraph 4 bis, of the AD CAU) at an internal customs office, and that same customs office can confirm the departure of the goods if, whenever possible, they are immediately included in a transit procedure using preferably the NSTI. In that case, the customs office of departure of the transit operation will be considered the customs office of exit of the export procedure , in accordance with Article 329, paragraphs 5 or 6, of the EA UCC, and , upon arrival at the border crossing point, the goods will be covered by a transit declaration, which will facilitate their departure from the customs territory of the Union. In this case, the obligation to submit the pre-departure declaration, in accordance with article 245, paragraph 1, letter g) of the AD CAU, will be waived.

NB The approaches described in Article 329, paragraphs 5, 6 and 7 of the EA UCC, which ensure confirmation of the departure of goods at an internal customs office, can be applied regardless of the value of the goods; However, for goods whose value exceeds 1,000 EUR , a formal export declaration must be submitted as a pre-departure declaration, including the details necessary to 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(2), first and second subparagraphs, of the UCC EA, and may be one of the following:

1. the competent customs office for the place where the exporter is established;
2. the customs office responsible 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 competent customs office regarding the place of departure.