Export formalities and procedures
From Supply Chain Management Encyclopedia
Russian: Экспортные формальности и процедуры
Export formalities and procedures have national and regional (e.g., EU, NAFTA, international customs unions) differences. Therefore, it's absolutely impossible to give all of them in the frame of one entry. However, main definitions and examples herein have to give an understanding of common principles of these formalities and procedures.
In the case of the European Union, the export procedure is obligatory for Community goods leaving the EU customs territory, with very few exceptions. This is due to the fact that this procedure must ensure the correct application of all export measures, e.g.: (a) export restrictions and surveillance measures, and (b) payment of export refunds for agricultural products.
The export procedure foresees, in principle, two stages:
- (I) First the exporter/declarant presents the goods, his export declaration and, where necessary, his export authorization or license at the customs office responsible for the place where he is established or where the goods are packed or loaded for export. If, for administrative reasons, this provision cannot be applied, the export declaration may be lodged with any customs office which is competent for the operation in question. Finally, an export declaration may also be accepted by a customs office other than that normally responsible, provided there are duly justified good reasons. The customs office to which the goods and the export declaration have been presented releases the goods for export on condition that they leave the EU customs territory in the same condition as when the declaration was accepted.
- (II) Subsequently, the goods and a copy of the export declaration are presented to the customs office of exit which satisfies itself that the goods presented correspond to those declared and supervises their physical departure. In the case of goods exported by rail, post, air or sea, the customs office of exit may be the office competent for the place where the goods are taken over under a single transport contract for transport to a third country (e.g. port, airport, railway station).
- ↑ Guidelines for export procedures and exit formalities - http://ec.europa.eu/ecip/security_amendment/procedures/guidelines_en.htm
- ↑ NAFTA Info & Documents - http://www.exportassistance.com/documents-forms/nafta
- ↑ http://ec.europa.eu/taxation_customs/customs/procedural_aspects/export/procedure/index_en.htm
- ↑ ibid.
- ↑ Customs declaration - http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/declaration/index_en.htm