Customs export declaration
Mandatory formality for all goods leaving the customs territory of the EU, established via the AES/Delta I/E system.
Customs export declaration
The export declaration is the formal act by which an exporter (or his customs representative) declares to the customs authorities the goods leaving the customs territory of the European Union.
Obligation
All Union goods leaving the customs territory of the EU must be the subject of an export declaration, with limited exceptions (personal effects of travelers, shipments of negligible value).
System
In France, export declarations are filed electronically via Delta I/E – Export section, connected to the European AES (Automated Export System).
Process
The declaration is lodged at the customs office of export (place of establishment of the exporter). After possible inspection and release, an MRN export is assigned. The exit office (port or airport of departure) confirms the physical exit of the goods from the territory.
Justification for the VAT exemption
The certified export exit declaration (EX-A referred to as “exit”) is the tax proof of export, necessary to justify the VAT exemption on export deliveries.
Data required
Exporter, recipient, tariff classification, statistical value, country of destination, net mass, customs procedure, intended office of exit and, where applicable, export licenses.