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
Topic spotlight
Procedures
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.

Related content

CJEU: placed at the wrong office, relief lost

CJEU: placed at the wrong office, relief lost

Editorial Board
Editorial Board
16 Jul 2026

Outward processing is a procedure many practitioners treat as routine: Union goods leave the EU temporarily, are worked on abroad, and return with import duty charged on only part of…

Procedures
News in focus
View glossary entry

Centralised clearance for import (CCI): the customs rules are uniform, the tax rules are not

18 Aug 2026

What centralised clearance for import is, who can use it, which national tax rules follow the goods, and how it compares with customs procedure 42 and release after transit.

Procedures
Duties & taxes
View glossary entry

EORI number: the identifier customs uses to know who you are

13 Aug 2026

What an EORI number is, who must have one, how it is formatted and obtained, how national requirements differ, and how to keep it valid.

Procedures
View glossary entry

EU Customs Data Hub: submit your data once, for the whole EU

26 Jul 2026

The EU Customs Data Hub is the central digital platform of the EU customs reform: a single online environment where businesses submit their goods and supply-chain data once, for customs…

Procedures
Millions of declarations, one platform: new Italian IT customs platform project

Millions of declarations, one platform: new Italian IT customs platform project

Massimo De Gregorio
Massimo De Gregorio
23 Mar 2026

The Italian national federation of customs brokers’ associations has approved an ambitious project to establish a proprietary digital platform underpinned by actual operational customs declaration data - comprising millions of…

Procedures
Country update
Where have the 'green' import lanes gone? Challenges at Lithuanian seaport Customs

Where have the 'green' import lanes gone? Challenges at Lithuanian seaport Customs

Jurgita Bartninkienė
Jurgita Bartninkienė
08 Feb 2026

Despite the ambition to create a smart, business-friendly customs administration, practical experience at the Klaipėda (Lithuania) seaport customs posts suggests otherwise: procedures are taking longer and green lanes are becoming…

Procedures
Country update