17 / 21 Goods taken out of the Union customs territory

Module 17

The Export & Exit Process competency refers to an in-depth knowledge, understanding and ability to execute all activities to export goods out of the Union. It includes every step up to the ultimate release of the goods and the associated roles and responsibilities to successfully export the goods out of the Union. 

Lessons

The module consists of four lessons:

1. Legal basis. We overview the rules set out in the Union Customs Code (UCC), the EU VAT Directive and the national VAT law of EU member states. In addition, you will learn about the special fiscal territories and various other territories of the EU.
2. Who can act as an exporter? We discuss the requirements and also the process of how to determine whether a person can act as an exporter.
3. Formalities: Who? What? When? Where? We go deeper into the formalities that need to be completed for the exit of goods from the customs territory of the Union. In addition, you will learn about the returned goods relief.
4. Communication with customs (AES). In this lesson, we look at the exporters/ re-exporters communication with customs via the new Automated Export System (AES) to understand what is the process. In addition, you will learn about the centralised clearance.  

Before you start the lessons, you might wish to watch the recap video. There is also an optional video available for you to think about the non-customs requirements "Restrictions: when export of electronic devices is… export of waste?". 

After watching the videos and doing the readings (provided in the resources section), please take the quiz.

Outcome

At the end of the module, you should:

• Demonstrate in-depth knowledge and understanding of the steps and tasks associated to successfully exporting goods out of the Union; 
• Understand the division of the roles and responsibilities related to exporting goods out of the Union;
• Understand the different tasks of Customs office of export and Customs office of exit;
• Have the knowledge about the alternative proof of export, centralised clearance and also returned goods relief;
• Know what are the various territories associated with the EU, for example, special fiscal territories, overseas countries and territories.

Time

Please plan to dedicate around 2 hours to complete this module.

Customs administrations in EU member states have different requirements for an alternative proof of export.

Patrick Nieveler

An EU seller of goods seeking to apply 0% VAT rate is not exempted from the obligation to prove the actual export of goods, even if the buyer is responsible for taking the goods out of the customs territory of the Union.

Jovita Dobrovalskiene