VATupdate

Share this post on

Understanding the Exit Summary Declaration (EXS) for EU Customs Compliance and Security

  • EXS is an electronic message sent to customs before goods leave the EU customs area.
  • It is used for security and safety purposes.
  • Required when goods leave the EU without a full customs or re-export declaration.
  • Needed if goods are in temporary storage for over 14 days or if destination changes.
  • Required for moving empty pallets, containers, vehicles, or reusable packaging under a transport contract.
  • Necessary if goods leave by rail or road without a transit declaration with security data.
  • Required if sea or air transport is redirected to a non-EU port or airport for unloading.
  • Not required for some destinations like Norway.
  • Typically submitted by the carrier, but other options exist under legislation.
  • Important resources include the Message Implementation Guide and EXS data set explanation.
  • Testing is available via the AES test environment.

Source: financien.belgium.be

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

Sponsors:

VAT news
VATIT Compliance
Pincvision

Advertisements:

  • vatcomsult
  • VATAi