- Article 263 of Regulation (EU) No. 952/2013 requires a pre-declaration to be submitted before goods are exported from the EU.
- An export customs declaration or a declaration for re-export with security data is required for Union goods leaving the customs territory.
- Non-Union goods sent to a destination office in transit must include security data in the transit declaration.
- If no declaration is used, an exit summary declaration is required.
- The Financial Administration of the Republic of Slovenia has noticed a high number of export declarations without security data since the implementation of SIAES2.
- An exit summary declaration must be submitted if security data is not included in the export declaration. Contact our experts to avoid complications in exporting goods.
Source ataxint
Latest Posts in "European Union"
- Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires
- ECJ Confirms Deemed Reseller Rule for App Store In-App Purchases
- VAT Challenges in Toll Manufacturing: Goods vs Services Classification Issues
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
