Exporting goods outside the EU

In this course, you will learn what customs formalities must be completed for the export of goods from the customs territory of the Union. The course includes all the steps up to the final release of the goods and the associated roles and responsibilities for successfully exporting the goods outside the EU.

The course is one of the modules of the extensive Customs clearance and trade compliance in the EU training (see the brochure).

Lessons

The course consists of an Introduction, which gives a general overview of the different aspects to be considered and a case study (and is a part of the course Customs clearance in the EU: basics for the container shipping and logistics industry), and 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.  

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. In addition, you can read articles of interest on the platform during the entire learning period (after purchasing the course, you will get access to the articles).

Outcome

At the end of the course, 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.

Upon successful completion of the quiz (more than 60% of the questions must be answered correctly), you will receive a certificate of completion.

Time

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

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

Customs Knowledge Institute: 🔗 Customs Knowledge Institute is an Irish not-for-profit organisation whose mission is to bring together passionate customs practitioners for the purpose of enhancing customs knowledge. 📧 CKI@customsknowledgeinstitute.org  

CustomsClear: we are the customs and trade compliance knowledge marketplace and our goal is to connect knowledge seekers with industry-related experts. Check other available 🔗courses.