Exit Summary Declaration (EXS)

The Exit Summary Declaration (EXS) completes the EU's safety-security framework by covering outbound flows. It is required when goods leave the EU customs territory without having been subject to an export declaration containing safety-security data.

The EXS must be filed with the customs office of exit within deadlines adapted by transport mode. The transmitted data enables customs authorities to analyse risks related to goods leaving the EU, particularly concerning terrorism, arms trafficking, and dual-use goods.

In practice, the EXS is often integrated into the export declaration itself. A standalone EXS is only necessary in specific cases, such as transit of non-EU goods leaving the territory without an export procedure.

The responsibility for filing generally falls on the carrier or their customs representative, although other supply chain actors may also be involved.