Retrospective termination of the export procedure in the EU

Patrick Nieveler
Patrick Nieveler
Manager Customs & Excise Tax, PASANI Customs Academy, Germany
Jovita Dobrovalskienė
Jovita Dobrovalskienė
Customs law manager, Muita UAB, Lithuania
Published 20 Mar 2022
Retrospective termination of the export procedure in the EU

Photo by Tan Kaninthanond on Unsplash

Overviews and comments
clearance process
Retrospective termination of the export procedure due to Brexit: different formalities of the EU member states using the example of Lithuania and Germany. In this article, we would like to address a topic that is not entirely new but which is still frequently invoked and raises many questions. In particular, when different customs offices have different requirements for an alternative proof, uncertainty arises, and questions arise. While it is not a Brexit-specific problem, many export procedures opened to the UK still remain unsettled. The German customs administration has reacted to this with simplifications. But one thing after the other.